§ Mr. Carter-Jonesasked the Chancellor of the Exchequer how many times in 1971 the valuation officers of the Inland Revenue voluntarily increased valuations of private dwellings and on how many occasions they voluntarily reduced such assessments; and if he will make a statement.
§ Mr. NottThis information is not available. Over a million proposals for assessments were made in the year to 31st March, 1972 to take account of new and altered properties and changes in circumstances. The records are not kept in a form which show how many of these proposals relate to private dwellings, nor do they show how many relate to increases and reductions respectively.
§ Mr. Carter-Jonesasked the Chancellor of the Exchequer on how many occasions, in the latest known period, valuation officers of the Inland Revenue increased household valuations after the valuation courts had found in favour of the owner; what was the average length of time before such reductions were over-ruled by valuation officers; what instructions are given to valuation officers on such procedures; and if he will make a statement.
§ Mr. NottValuation officers cannot overrule valuation court decisions. Proposals may, however, be made by them—or by ratepayers—to alter assessments which have been the subject of a court decision where circumstances have changed. Such proposals, of which no central records are kept, can of course themselves be taken before the courts on appeal.