HL Deb 26 May 1988 vol 497 c1093WA
The Earl of Lytton

asked Her Majesty's Government:

Whether under the provisions of the Local Government Finance Bill it is intended that properties within enterprise zones should be valued during the current revaluation, particularly those in zones due to expire in 1991.

The Earl of Caithness

Properties in enterprise zones will be exempt from rating. They need not be included in the rating list until a liability to rates arises with the ending of the zone. Consideration is being given to the possibility of "shadow entries" in respect of some classes of exempt property.