HC Deb 04 May 1965 vol 711 c141W
Mr. Lomas

asked the Chancellor of the Exchequer why for rating purposes shops are assessed on their rental values by reference to the rents actually paid, while public houses, inns and hotels are assessed on their rental values by reference to the amount of trade.

Mr. MacDermot

Because direct evidence of free market rents is available in the case of shops, but very seldom in the case of public houses, inns and hotels.