§ Mr. Heddleasked the Secretary of State for the Environment (1) whether he will seek to increase the limit specified in section 21(1)(b) of the Local Government Act 1974 whereby any minor structural alterations to dwelling houses carried out after April 1974 which would not have had the effect of raising the rateable value of the property by more than £30 is disregarded in the valuation of dwellings for rating purposes until the next general revaluation;
(2) on how many occasions since the implementation of the Local Government Act 1974 he has specified by order under section 21(1)(b) of the Act the amount of the value of the improvement and structural alteration to dwelling houses which is to be disregarded in the valuation of dwellings for rating purposes; and if he will make a statement.
§ Mr. KingThe limit prescribed for the purposes of section 21(1)(b) of the Local Government Act 1974 was set at £30 by the Rating of Minor Structural Alterations to Dwellings (Specified Amount) Order 1974 and has not been altered since.
As I explained to my hon. Friend in my answer on 30 June—[Vol. 26, c. 341]—section 20 of the General Rate Act 1967 provides that any alteration to the rateable value of a hereditament is based on the values appertaining at the time of the last general revaluation, which was in 1973. The £30 limit is covered by this provision and therefore continues to have the same effect as when it was introduced because it relates to 1973 values. This will continue until the next general revaluation.
I see at present no reason to extend the effect of section 21 to cover more extensive alterations than those envisaged when the provision was introduced.