§ Mr. Rifkindasked the Secretary of State for Scotland what estimate he has made of the difference in rateable value of comparable premises in Scotland and England as a result of the revaluation 721W that is to take effect in Scotland from 1st April 1978.
§ Mr. MillanNone. The current Scottish valuation roll was made up as at 1st January 1978; the current English valuation lists date from 1973. It would be difficult to make a valid comparison between valuations made under different laws and on rental evidence five years apart.