§ Mr. Muddasked the Secretary of State for the Environment if he is aware that domestic ratepayers entitled to relief calculated under Ministry Circular 111/74 receive a lower refund than those assessed under Ministry Circular 120/74; if he will explain the reason for there being two formulae; and if he will remove any inconsistencies between the two.
§ Mr. John SilkinCircular 111/74 gives the correct formula for calculating a ratepayer's precise entitlement to relief. For computational reasons certain rating authorities were not able to apply this formula in good time and accordingly Circular 120/74 offers a simplified approach which in some cases can be slightly more generous to the ratepayer. Ratepayers whose relief is calculated under Circular 111/74 will receive their full entitlement.