§ Mr. Nicholas Winterton
To ask the Secretary of State for the Environment what conclusion he has reached following his consideration of the representations recently made to him about the taxation of show houses; and if he will make a statement. 
§ Sir Paul Beresford
We are still considering our response to representations from the House Builders Federation and the Manufacturing and Construction Alliance that shows houses should be subject to the council tax rather than non-domestic rates. If we decide that show houses should be treated as domestic, we could effect this change through secondary legislation.