§ Lord Swinfenasked Her Majesty's Government:
Whether they will confirm that buildings or caravans owned by charities and used solely for letting as self-catering holiday accommodation (for 140 days or more in a year) are liable to the non-domestic business rate and not to the community charge.
§ Lord Hesketh:I can confirm my noble friend's understanding so far as buildings are concerned. As for caravans, it was always our intention that holiday caravans should be subject to non-domestic rates. The Local Government Finance Act 1988 does not however achieve that intention: but, as announced by my honourable friend the Parliamentary Under-Secretary of State in another place on 30th March, 891WA we intend shortly to introduce legislation amending that Act to provide for all caravans other than those occupied as a sole or main residence to be subject to non-domestic rates, with effect from 1st April this year.