HC Deb 30 March 1983 vol 40 c170W
Mr. Sims

asked the Secretary of State for the Environment if he will seek to amend the law so as to make residential houseboats liable to domestic rates rather than commercial rates.

Mr. Giles Shaw

It is for individual rating authorities to determine—within the terms of the General Rate Act 1967—whether a property should be liable for domestic or non-domestic rates. There is nothing in that Act which would preclude a houseboat from being treated as a dwelling house and hence eligible for domestic rate relief.