§ Mr. BrightTo ask the Secretary of State for the Environment what information he has on the impact of the non-domestic rates levied by local authorities on small firms as defined by the Bolton committee of inquiry in 1971; and what was the total amount raised from them in the 1987–88 financial year.
§ Mr. HowardInformation on non-domestic rates paid is not collected in a form which allows the identification of small firms.
§ Mr. BrightTo ask the Secretary of State for the Environment if he has conducted an analysis of the possible effects of the introduction of a national non-domestic rate from April 1990, coupled with revaluation, on small firms; and if he will make a statement.
§ Mr. HowardI expect to receive an analysis of the effects of the revaluation from the Inland Revenue once it has considered the information about rents it is currently collecting. I expect the results for small businesses to vary widely depending on their location and the nature of their business. My right hon. Friend has, of course, already announced that he intends to take powers to allow a more generous transition for small businesses.
§ Mr. BrightTo ask the Secretary of State for the Environment if he will publish in tabular form what estimates he has of the shares of non-domestic rates paid by large, medium and small businesses as defined by the size of their labour forces, or under the fourth EEC directive on company disclosures, for each of the last five years.
§ Mr. HowardI regret that no general estimates of this sort are available. Some information about rates paid by industry groups is available for years up to 1986.