§ Mrs. Anne CampbellTo ask the Chancellor of the Exchequer how many business rate assessment appeals have been(a) lodged and (b) dealt with in each year since 1989. [22786]
§ Mr. NelsonThe number of business rate appeals(a) lodged and (b) dealt with in England and Wales in the years since 1 January 1989 are shown in the table. During this period appeals were lodged and dealt with in respect of both the 1973 valuation lists and the 1990 non-domestic rating lists.
Answer (a) Number lodged Period 1973 Appeals 1990 Appeals 1.1.89 to 31.3.89 51,063 n/a 1.4.89 to 31.3.90 127,508 n/a 1.490 to 31.3.91 n/a 611,593 1.4.91 to 31.3.92 n/a 188,439 1.4.92 to 31.3.93 n/a 195,214 1.4.93 to 31.3.94 n/a 154,409 1.4.94 to 31.3.95 n/a 219,070 Total 178,571 1,368,725 Grand total all appeals 1,547,296 453W
Answer (b) Number dealt with Period 1973 Appeals 1990 Appeals 1.1.89 to 31.3.89 49,250 n/a 1.4.89 to 31.3.90 190,207 n/a 1.4.90 to 31.3.91 181,600 28,660 1.4.91 to 31.3.92 28,246 232,349 1.4.92 to 31.3.93 2,479 348,891 1.4.93 to 31.3.94 448 312,195 1.4.94 to 31.3.95 511 269,017 Total 452,741 1,191,112 Grand total all appeals 1,643,853
§ Mrs. Anne CampbellTo ask the Chancellor of the Exchequer how many business rate assessment appeals lodged since 1 January 1989 are still waiting to be heard. [22785]
§ Mr. NelsonBecause of the way in which the statistics were obtained, it is not possible to identify the number of outstanding 1973 valuation list business rate appeals in England and Wales which were lodged in the period 1 January 1989 to 31 March 1990. Of the 1990 rating list business rate appeals received since 1 April 1990, a total of 283,096 were outstanding at 31 March 1995.
§ Mrs. Anne CampbellTo ask the Chancellor of the Exchequer what is the average length of time that a business has to wait in order for the business rate assessment appeal to be heard. [22784]
§ Mr. NelsonStatistics are not kept of the average time between the making of an appeal by a business ratepayer and a hearing. Valuation tribunals are, however, conscious of the need to deal with cases as quickly as is consistent with a full consideration of the merits of each case.
§ Mrs. Anne CampbellTo ask the Chancellor of the Exchequer what assessment he has made of the effect of the reduction in Inland Revenue staff on the rate at which business rate assessment appeals are heard. [22787]
§ Mr. NelsonBusiness rate appeals are dealt with by valuation officers of the Valuation Office Agency, an executive agency of the Inland Revenue. In the year 1994–95, a total of 269,528 appeals were settled. The target for 1995–96 published in the agency's business plan is to settle 330,000 appeals and sufficient resources will be made available to meet this target.