§ Mr. Wigleyasked the Secretary of State for Scotland why it has been decided in Scotland not to change the basis of rate assessment from rental to capital valuation, as is currently recommended for local authorities in England.
§ Mr. MillanAs explained in paragraph 48 of the Green Paper "Local Government Finance in Scotland" (Cmnd 6811), the Government have accepted the recommendation of the Layfield Committee that the 1978 revaluation should proceed on the present rental basis but that the basis of valuation in Scotland thereafter should be reviewed.