§ 53. Mr. Wallaceasked the Chancellor of the Exchequer if he will issue a direction to the Commissioners of Inland Revenue that where an aerial mast is erected solely for the pursuit of the hobby of amateur radio no proposal for an increase in rateable value should be made.
§ Mr. TaverneNo. The basis on which a dwellinghouse is assessed for rates is the rent at which the property might be expected to let in the open market. Where the installation of an aerial mast is likely to affect the rent which a hypothetical tenant would be prepared to offer for the property, it is only fair that this should be reflected in the rateable value.