§ Mr. Farrasked the Minister of Housing and Local Government if he is aware of the fact that the present law is not clear as to whether movable night storage heaters are to be considered as central heating apparatuses for current rating assessment purposes: and if he will introduce clarifying legislation.
§ Mr. Denis HowellI am not aware of any legal difficulty on this matter which requires clarification by legislation. I understand valuation officers do not regard ordinary movable night storage heaters of the type normally used in houses as landlord's fixtures and thus as part of the hereditament, and therefore do not take them into account in arriving at the rating assessment.