§ Mr. KirkwoodTo ask the Secretary of State for Scotland whether he will make a statement on the details of the system to be used to limit commercial rate increases after the 1990 revaluation.
§ Mr. LangMy right hon. and learned Friend the Secretary of State last week announced plans to cushion Scottish businesses from the full effects of increases in their rates bills brought about by the 1990 revaluation. Our intention is to place a ceiling on the amount of the increase which any non-domestic ratepayer will face in any one year following the revaluation. We also recognise that, in the case of small businesses, rates tend to form a higher share of costs. We intend, therefore, to take power to provide more generous arrangements for small businesses. The levels of the ceilings and the definition of small businesses will be decided once the effects of the revaluation can be more clearly judged.