§ Mr. Swinglerasked the Chancellor of the Exchequer if he will make a statement on the principles at present applied to the valuation of caravans, which are used as temporary residences, for rating purposes and the extent to which the factors of inconvenience and lack of amenities are taken into account.
§ Mr. GreenIf a caravan park is substantially under the control of the site operator, he is regarded as the rateable occupier of the whole site. Where, however, an individual's occupation of a particular caravan and of the land on which it stands has a sufficient degree of permanence, the land and the caravan may be treated as a separate heredita-34W ment. In either case the annual value for rating purposes is related to the rent which a hypothetical tenant would pay and thus takes due account of inconvenience and lack of amenities.