Non-domestic Rates (Hansard, 1 November 1994)

§ Mr. Butcher
To ask the Secretary of State for Scotland how many hereditaments in Scotland whose rateable values will fall(a) below and (b) above the proposed £10,000 threshold for determining whether the lower limit on year-on-year increases in non-domestic rates bills applies, there are estimated to be whose rates bills for 1995–96 in the absence of any transitional relief would be (i) under 50 per cent., (ii) between 50 and 80 per cent., iii between 80 and 120 per cent., (iv) between 120 and 200 per cent., (v) between 200 and 500 per cent. and (vi) over 500 per cent. of their bills for 1994–95; and if he will estimate for each of those categories the aggregate increase or decrease in rates bills between he two years.

§ Mr. Stewart
The requested estimates depend on an assumption as to rate poundages and cannot therefore be provided until rate poundages have been set for Scotland for 1995–96. It is planned to announce 1995–96 rate poundages in December.

§ Mr. Butcher
To ask the Secretary of State for Scotland if he will list the regions, sectors and types of hereditament most affected by large increases or decreases in bills for non-domestic rates.

§ Mr. Stewart
The requested information depends on assumptions as to the progress made in introducing a unified business rate. It cannot therefore be provided until rate poundages have been set for Scotland for 1995–96. It is planned to announce 1995–96 rate poundages in December.

§ Mr. Butcher
To ask the Secretary of State for Scotland what studies he has commissioned, internally and from external consultants, of the likely impact of the April 1995 revaluation of non-domestic property on rateable values and non-domestic rate bills in different regions and different sectors of the economy; if he will publish those studies, or summary thereof; and if he will make a statement.

§ Mr. Stewart
Between February and July of this year, the Scottish Office employed the research organisation SIAS Ltd. to gather information from Scottish assessors giving the estimated effect of the 1995 revaluation on the rateable value and net annual value of a sample of about one in 10 non-domestic properties in Scotland. The sample was chosen to be representative of all regions of Scotland and of the main sectors, and was weighted to give greater coverage for larger subjects. Overall, subjects in the sample comprise some 42 per cent. of the 1994–95 rateable value of all subjects in the classes surveyed. In the last few weeks, assessors have supplied updated estimates for a number of these properties. The data obtained are still being analysed.
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The information from the surveys will be used to inform decisions on rate poundages for Scotland for 1995–96, and transitional arrangements. No decision has been taken regarding eventual publication of the results of this survey.