§ Mr. WrayTo ask the Secretary of State for Scotland what information the Scottish Office is gathering on the impact of Scottish students of the poll tax in order to evaluate the policy and to prepare new legislation.
§ Mr. Allan Stewart[holding answer 7 December 1990]: For the purposes of the recently announced review of the community charge, my right hon. Friend will be considering to what extent he needs to supplement the information already available to him about the position of students, as about other relevant aspects.
§ Mr. MaclennanTo ask the Secretary of State for Scotland if he will list in theOfficial Report by region the actual average non-domestic rate valuation increases resulting from the 1990 revaluation.
§ Mr. Allan Stewart[holding answer 7 December 1990] The percentage change in the aggregate rateable value in each regional and islands area between 1 April 1989 and 1 April 1990 is shown in the table. Although the major cause of the increases will have been the revaluation of non-domestic property which took effect on 1 April 1990, other factors such as additions to and deletions from the valuation roll will also be reflected in the figures.
Per cent. Borders 46.8 Central 29.2 Dumfries and Galloway 36.4 Fife 25.7 Grampian 21.4 Highland 46.8 Lothian 46.4 Strathclyde 41.1 Tayside 49.5 Orkney 8.3 Shetland 12.4 Western Isles 41.0
§ Mr. MaclennanTo ask the Secretary of State for Scotland if he will list by region the average increases in non-domestic rate valuations on which he calculated the Scottish average valuation increase for adjusting the non-domestic rate poundages in the current year.
§ Mr. Allan Stewart[holding answer 7 December 1990]: The non-domestic rates prescribed for 1990–91 were not determined using regional average increases in rateable values but by applying the average increase in rateable values for Scotland as a whole. The factor used was based on estimates provided by regional assessors, the Treasury valuer and the assessor of public undertakings (Scotland), supplemented with a sample survey undertaken by regional assessors at the request of the Scottish Office. An adjustment was made to reflect the change in the level of industrial derating. Disaggregation of the estimates by regions gives the values shown in the table. The figure for Fife is lower than it should be because of an error in the apportionment of the rateable value of the electricity companies among regions which was corrected before the new valuation roll came into effect. This had no effect on the factor used to determine non-domestic rates for 1990–91. 372W
Per cent. Borders 39.1 Central 21.5 Dumfries and Galloway 35.0 Fife 12.6 Grampian 22.9 Highland 30.4 Lothian 44.6 Strathclyde 40.9 Tayside 41.6 Orkney 18.5 Shetland 11.8 Western Isles 23.0
§ Mr. WallaceTo ask the Secretary of State for Scotland (1) how many persons who have been found eligible for relief under the Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990 were dead prior to the coming into force of the said regulations;
(2) how many persons, to date, have been eligible to have their liability to pay the personal community charge reduced for the financial year 1989–90, by virtue of the Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990, in each local authority area in Scotland.
§ Mr. Allan Stewart[holding answer 10 December 1990]: Details of the numbers of persons eligible for relief under these regulations are still awaited from local authorities. Where a person died prior to the coming into force of the regulations, payment of relief may be made to the executor of the deceased's estate, where the other criteria for entitlement to relief have been met. Returns from authorities to the Department are not required to identify such cases separately.
§ Mrs. FyfeTo ask the Secretary of State for Scotland whether, in reviewing the poll tax, he will bring forward proposals to end the joint and several liability for spouses' poll tax debts.
§ Mr. Allan Stewart[holding answer 10 December 1990]: My right hon. Friend has made it clear that the forthcoming review will consider all aspects of the community charge arrangements.