§ 106. Mr. Malcolm MacPhersonasked the Secretary of State for Scotland if he is aware that buildings have had their roofs removed during 1952 in order to exempt their owners from liability for payment of rates in respect of them; and whether he will introduce legislation to amend the law of Scotland, to provide a better procedure for achieving such an object.
§ Mr. J. StuartI have no information to suggest that in recent years roofs have been removed from many buildings merely to avoid the payment of owners' rates. I understand that it is usual to reduce the rateable value of unoccupied property if the owner has made genuine but unsuccessful efforts to let it.