HC Deb 01 February 1990 vol 166 c245W
Mr. Neale

To ask the Secretary of State for the Environment if he will provide for the casual use of private homes for bed and breakfast purposes to be exempt from the new business rate.

Mr. David Hunt

We intend to provide that bed and breakfast accommodation offered in someone's own home which is available for fewer than 100 days in a year will not be subject to the new business rate. This fulfils the commitment given by my noble Friend the then Minister of State during the passage of the Local Government Finance Act 1988 through Parliament that limited use of domestic property to provide bed and breakfast accommodation should not lead to the property being assessed for non-domestic rating. An order will be laid before Parliament shortly.