Non-domestic Rates (Hansard, 4 July 1989)

§ Dr. Cunningham
To ask the Chancellor of the Exchequer when he will announce his decision on possible abatement of the increase in national non-domestic rates by powers given under sub-paragraph 5(3) of schedule 7 to the Local Government Finance Act 1988; what criteria he will take into account when taking that decision; and if he will make a statement.

§ Mr. Major
[holding answer 21 June 1989]: The initial NNDR multipliers will be specified in the revenue support 91W grant reports for 1990–91. For succeeding years, the presumption is that the NNDR multiplier will be increased in line with the indexation provisions in the Local Government Finance Act 1988. However, if I did decide to increase the multipliers by less than the RPI, this would be announced before the revenue support grant reports for the year in question had to be approved by Parliament. All relevant considerations would be taken into account: for example, if improved efficiency led to a significant reduction in the amount local authorities needed to spend, some of the efficiency gains should be reflected in the burden which falls on the business community through non-domestic rates.

§ Mr. Teddy Taylor
To ask the Chancellor of the Exchequer what progress has been made in the negotiations on the harmonisation of value added tax and excise duties.

§ Mr. Lilley
[holding answer 29 June 1989]: At its meeting on 19 June the Economic and Finance Council (Ecofin) agreed to set up an ad hoc group to examine the Commission's revised proposals, described in my answer to my hon. Friend on 23 May 1989 at column 440, and the alternative approaches put forward by a number of member states including the United Kingdom. The group is due to report back to Ecofin in time for its meeting on 9 October.

§ Mr. Wallace
To ask the Chancellor of the Exchequer how many registered value added tax payers keep detailed records as described in paragraph 3 (D) of Her Majesty's Customs and Excise, excise notice 700, appendix C, in order to avoid payment of scale charges for input value added tax on road fuel.

§ Mr. Lilley
[holding answer 3 July 1989]: I regret that the information requested is not available.