HC Deb 26 October 1972 vol 843 c401W
Mr. Weitzman

asked the Secretary of State for the Environment, in view of the unequal rating of flats as compared with that of houses, to the detriment of occupiers of flats, whether he will seek powers to remove these anomalies.

Mr. Speed

Under the General Rate Act, 1967, rateable values of all dwellings are based on the rents which they would command in the open market.

Decisions of the Courts have hitherto restricted the range of evidence which may be used in comparing rental values of different types of dwellings. The General Rate Act, 1970, changes this situation for the purposes of the 1973 and subsequent Valuation Lists.