HC Deb 21 July 1971 vol 821 cc296-7W
Mr. Donald Stewart

asked the Secretary of State for Scotland why revaluation for rating purposes has taken place in Scotland in 1961, 1966 and 1971, in view of the fact that in England it took place in 1963 and is proposed for 1973.

Mr. Gordon Campbell

Quinquennial revaluation is required by statute, but in England and Wales the law had to be altered to postpone the 1968 revaluation because of a shortage of valuers and the increasing commitments of the Valuation Office of Inland Revenue.