§ Ms ArmstrongTo ask the Secretary of State for the Environment if he will list the average(a) domestic rates (b) community charge (c) council tax per household and (d) non-domestic rates payment per hereditament for each year since 1989–90 [20013]
§ Sir Paul BeresfordThe information requested is not available on a completed consistent basis across all years. The available information for England is as follows. All figures are net of benefit, transitional relief and non-domestic rate relief.
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Local domestic taxes per hereditament£ Non-domestic rates per hereditament£ 1989–90 1454 42,647 1990–91 2524 55,603 1991–92 2331 5,66,408 1992–93 2368 5,76,029 1993–94 3376 86,082 1994–95 3393 86,173 1995–96 3416 86,382 1996–97 3445 86,918 1 Calculated as net domestic rate yield (i.e. net of non-collection), divided by the number of domestic hereditaments. No information is available about the domestic rate debit (i.e. gross of non-collection) raised in the year. 2 Calculated as estimated net community charge yield (net of non-payment), divided by the estimated number of chargeable dwellings. The 1991–92 figures is net of £140 per adult community charge reduction grant. No information is available on the amount of community charge debit (i.e gross of non-collection) raised in each year. 3 Calculated as the estimated council tax debit (i.e. gross of non-payment), divided by the number of chargeable dwellings on valuation lists. 4 Calculated as non-domestic rate yield (i.e. net of non-collection), including crown contributions in lieu, divided by the number of non-domestic hereditatments. The definition of a non-domestic hereditament was changed on 1 April following the introduction of the national non-domestic rate. There were a number of changes to the definition of a non-domestic hereditament at this time, for example lock up garages were taken out of rating. No information is available about the non-domestic rate debit (i.e. gross of non-collection) raised in the year. 5 Calculated as the rateable value on local rating lists for the year, multiplied by the non-domestic rates multiplier, less estimated rate reliefs, divided by the number of hereditaments on local rating lists. This figure is gross of non-collection, and taken no account of the effect of subsequent appeals on the rates payable for the year. 6 The average rates payable in 1991–92 increased partly as a result of NHS properties transferring to local rating lists on 1 April 1991. 7 The average rate payable decreased in 1992–93 because successful appeals resulted in a lower average rateable value for the year. 8 Calculated as non-domestic rate debit for the local rating list for the year, divided by the number of hereditaments on local rating lists.