Mr. Edward Taylorasked the Chancellor of the Exchequer if he is aware that employees of firms in Scotland who enjoy the beneficial occupation of company houses are taxed on the basis of the gross annual value of the properties as increased by the general revaluation of assessments, while in England the new valuations are not being applied; and if he will take steps to ensure that the same treatment is applied in both countries.
§ Mr. NottThe same treatment is applied in both countries. As my right hon. Friend the Chief Secretary announced on 26th March 1973—[Vol. 853, c. 251–2]—the rating revaluations 339W effective in Scotland from Whitsunday 1971 and in England and Wales from April 1973 will be taken into account in relation to employees' taxable benefits from the occupation of employer-provided accommodation as from 6th April 1974. If my hon. Friend has any particular case in mind I shall look into it if he will send me particulars.