HC Deb 19 July 1956 vol 556 c114W
Mr. Boardman

asked the Minister of Housing and Local Government if, in the mutual interests of householders and those whose duty it is to deal with appeals against the new assessments, he will state in simple terms the basis of assessment of dwelling-houses in order to assist in the submission of reasonable proposals.

Mr. Sandys

Generally, the gross value of a dwelling-house is its 1939 letting value, but there are various qualifications which are set out in Section 2 of the Valuation for Rating Act, 1953, and it would not be desirable for me to attempt to paraphrase the Statute. Anyone who is in doubt about his position may find it helpful to consult the valuation officer in his area.

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