HC Deb 03 April 1996 vol 275 cc276-7W
Mrs. Ewing

To ask the Secretary of State for Scotland (1) what account is taken of(a) wages of the spouse of proprietor, (b) self-employed national insurance contributions, (c) pension contributions of the proprietor and spouse of proprietor and (d) turnover in assessment of the rateable value of self-catering properties; [24260]

(2) if he will list the criteria used in the assessment of the rateable value of self-catering premises. [24266]

Mr. Michael Forsyth

[holding answer 2 April 1996]: Valuation for rating in Scotland is the responsibility of either the council or valuation joint board assessor as appropriate. In carrying out this function assessors are entirely independent of both local and central Government and reach their decisions in accordance with statute and case law.