§ Mr. Hoyleasked the Secretary of State for the Environment if he will introduce legislation to extend the provisions of section 21 of the Local Government Act 1974 in respect of central heating systems installed prior to 1 April 1974 so that such installations shall not be taken into account when rateable values are assessed; and if he will make a statement.
§ Mr. Giles ShawSection 21 of the Local Government Act 1974 was intended to encourage home improvements and reduce the need for changes to valuation lists. It did so by providing rating relief between general revaluations for domestic ratepayers who subsequently installed central heating and made minor improvements which would add less than £30 to the gross rateable value of a property.
It would be premature to take a decision on the future of section 21 in advance of the review of the rating system, the results of which the Government expect to announce shortly.