HC Deb 04 August 1976 vol 916 cc875-6W
Mr. George

asked the Secretary of State for the Environment what is the present basis for the assessment of rates of statutory docks and harbours, mines and quarries and hereditaments of the National Coal Board; and if he will make a statement.

Mr. Guy Barnett

Section 35 of the General Rate Act 1967 contained powers to make orders for determining the rateable value of these industries. Five orders have been made under this section. Section 35 of the 1967 Act has now been superseded by Section 19 of the Local Government Act 1974, and was repealed with effect from 1st April 1974. The instrument which brought the repeal into operation was technically faulty since it failed to make any saving for the orders which had been made under Section 35, as the Act gave power to do. I have to inform the House that the orders have accordingly been invalid since 1st April 1974.

This means, I am advised, that the hereditaments occupied by the NCB, and other mines and quarries are now, and have been since 1974, liable to assessment in accordance with general rating law, and not under the orders. A new order for statutory docks and harbours, made under Section 19 of the 1974 Act, came into effect on 1st April 1976. Thus docks and harbours were rateable in accordance with ordinary rating provisions in 1974–75 and 1975–76, but are now rateable under the new order.

The interests affected have acted on the assumption that the orders are still in force. To leave matters to be sorted out under the present law would cause a large number of amendments to valuation lists, involved negotiations, and probably litigation, to no good purpose. The Government accordingly propose to introduce, at an early opportunity, legislation validating the lapsed orders with effect from 1st April 1974.