§ Sir H. Williamsasked the Secretary of State for Scotland whether he is aware that, in arriving at the value of tenement property in Scotland, district valuers take account of owner's rates, and, as these differ in each district, the values are not uniform; and will he give instructions that values be fixed on the assumption that the owners are in actual receipt of the permitted increases of 40 per cent. under the Rent Restriction Acts, and that the deduction for ground burdens be based on the market value or approximate to the price at which local authorities have purchased ground burdens after purchase of dwelling-houses?
§ Captain CrookshankI have been asked to reply. The valuation of the property in question is directed to the ascertainment of its market value and in arriving at the market value account has to be taken of the owner's rates which are an outgoing, and of ground burdens such as feu duty, ground annual, etc., which are charged on the property. These outgoings and burdens are not uniform and it is inevitable, therefore, that the values are not uniform. As regards property under the Rent Restriction Acts regard is had to the possibility of increasing any rents that may be below the 40 per cent. level, but it is not considered that it would be proper to assume generally that rents are at that level regardless of what the actual circumstances may be.