§ Lord Houghton of Sowerbyasked Her Majesty's Government:
Whether the principles of the former inhabited house duty, at one time imposed on a rising banded scale of annual rental values (irrespective of income) of all living accommodation, lies among the options being considered in place of or in addition to the community charge.
§ Baroness BlatchMy right honourable friend the Secretary of State for the Environment announced on 21st March the Government's proposal to replace the community charge with a local tax with two essential elements: the number of adults in a household and the value of the property. A consultation document on the proposal will be published after Easter.