§ Mr. Nicholas BennettTo ask the Secretary of State for Wales if he will make a statement on the arrangements for the levying of the uniform business rate in Wales on properties open for only part of the year as a result of seasonal trade.
§ Mr. Peter WalkerSuch property will be liable for non-domestic rating for the days on which it is used for non-domestic purposes and is entered on a local non-domestic rating list. Property used for non-domestic purposes can include property which is open all the year around, and also property where paying guests are not admitted out of season but where rooms are maintained in preparation for non-domestic use in the next holiday242W season. Where, however, the off-season use becomes domestic (for example, where the proprietor's family occupies the property for domestic purposes), the property is not rateable and should be deleted from the rating list for that period.
Valuation of seasonally operated properties will take into account seasonal patterns of trade. The assessment of a hotel or guest house in an isolated tourist location can take into account the likelihood that winter trade may be minimal or non-existent. The pattern of trade is taken into account by the valuation officer in his valuation of a range of properties including hotels, guest houses, public houses and holiday cottages.
Occupiers of seasonally operated properties which are liable to rates for any period will have their rate liabilities calculated in accordance with the Welsh non-domestic rating multiplier for the year. For the financial year 1990–91 that multiplier has been set at 0.368, or 36.8p in the pound.