HC Deb 28 July 1978 vol 954 c991W
Mr. Adley

asked the Secretary of State for the Environment if he will indicate from international sources available to him whether offshore oil installations are liable for local taxes, in any other Organisation for Economic Co-operation and Development country.

Mr. Guy Barnett

The information could not be collected except at disproportionate cost.

Mr. Adley

asked the Secretary of State for the Environment if he will now take steps to have treated as properties to be rated, offshore oil installations within the three-mile limit, including bay closing lines, in the light of disturbance to the local environment represented by visible installations.

Mr. Guy Barnett

No. Rates are a local tax on the occupation of property and it would not be appropriate for a local authority to levy rates on properties which are not situated within its own area.