§ Mr. Boxasked the Chancellor of the Exchequer whether he is aware of the decision of a rating and valuation court which increased the gross valuation of a house in St. Isan Road. Cardiff, by £3 per year following the installation of central heating; and if he will suspend investigations by the Inland Revenue valuation officers at Cardiff into the number of houses having central heating and other internal domestic amenities which may attract higher rating assessments.
§ Mr. BarberThe proposals which gave rise to these proceedings were made by the valuation officer at the request of the Cardiff Corporation. Valuation officers have a statutory duty to make such proposals in any case where an alteration to a property has, in their opinion, increased its letting value. This, of course, applies to all kinds of alterations, not only to the installation of central heating.