§ Mr. HeddleTo ask the Secretary of State for the Environment if he will make a statement on the manner in which new commercial and industrial premises, either presently unassessed or yet to be built, will be treated when the transitional arrangements for the introduction of the unified business rate are implemented.
§ Mr. HowardThe transitional arrangements are designed to protect those ratepayers who would otherwise face large rate increases between 1989.90 and 1990.91: where there is no liability to rates in the earlier year, transitional protection would be inappropriate. We therefore intend that transitional arrangements should 567W apply to property which is in rateable occupation before 1 April 1990, even if a rateable value has not been entered in the valuation list on that date.