§ Mr. M. MacMillanasked the Secretary of State for Scotland whether he has any statement to make regarding the widely resented proposal to assess the dwelling-houses of crofters in the Western Islands and Highlands; and whether he proposes 269W to introduce legislation to re-establish the usage and principle of the immunity from assessment of crofters' dwellings?
§ Mr. ElliotAs the hon. Member will be aware, it was decided early last year by the Lands Valuation Appeal Court that a house forming part of an improvement by a smallholder should be entered in the valuation roll for rating purposes, but that where the house is suitable and accessory to the holding it should receive the benefits of derating as an agricultural subject.
The application of this decision by county assessors has given rise to a large number of local appeals, and in many of these cases the County Valuation Appeal Committee has given a decision upholding the appeal. The assessor in Inverness is bringing these decisions before the Lands Valuation Appeal Court, and the question will be sub judice until January. In these circumstances it would be inappropriate for me to make any statement.