HC Deb 17 January 1995 vol 252 cc389-90W
Mr. Cohen

To ask the Chancellor of the Exchequer what is the difference in the tax arrangements in respect of the treatment of(a) Buckingham palace, (b) Windsor castle, (c) Sandringham and (d) Balmoral.

Mr. Nelson

Buckingham palace and Windsor castle are treated as being occupied by the Crown. Both properties comprise domestic and non-domestic accommodation. The domestic accommodation is valued for council tax. Because the Crown is exempt from rating, a contribution in lieu of rates is paid in respect of the non-domestic accommodation.

Sandringham house and Balmoral castle are occupied by Her Majesty in person. In each case, the property is valued for council tax.

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