HC Deb 09 March 1976 vol 907 c149W
Mr. Skeet

asked the Secretary of State for the Environment (1) under what statutory provisions in (a) England and Wales and (b) Scotland installations erected on oil and gas fields in the North Sea, United Kingdom section, outside the three-mile limit are rateable;

(2) under what statutory provisions NCB mines operating and constructed in the sea bed offshore are rateable.

Mr. Oakes

There are no statutory provisions in England and Wales for the rating of off-shore installations or mines beyond the low-water mark. Such installations are therefore not rateable.

Rating in Scotland is a matter for my right hon. Friend the Secretary of State for Scotland.