HC Deb 23 March 1965 vol 709 c59W
Mr. Lomas

asked the Chancellor of the Exchequer (1) how public houses, inns, and hotels are assessed for rating purposes under his regulations;

(2) if public houses are assessed differently from shops for rating purposes under his regulations; and if he will explain the reason.

Mr. MacDermot

Public houses, inns, hotels and shops are assessed on the same basis, namely, their rental values. The rental values of public houses, inns and hotels where the liquor trade predominates are usually ascertained by reference to the amount of trade and those of shops by reference to rents actually paid for shops.