§ Mr Allan StewartTo ask the Secretary of State for Wales what assessment he has made of the economic consequences of the introduction of a roof tax in Wales; and if he will make a statement.
§ Mr. Peter Walker[holding answer 19 February 1990]: As my right hon. Friend the Secretary of State for the Environment has already said, the principal disadvantages of such a tax include its unfair and arbitrary impact on homeowners and tenants, its discouragement of home improvements and the lack of any clear link between the spending of a local authority and the size of an individual's tax bill.