§ Mr. Alex CarlileTo ask the Secretary of State for Wales whether rates are charged in Wales for toolsheds used only to store tools for growing vegetables on allotments; and if he will make a statement.
§ Mr. GristThe decision whether any particular property is non-domestic, and therefore rateable after April 1990, is a matter for the valuation officer. In reaching decisions on rateability with respect to toolsheds, the valuation officer will have regard to section 66(1)(d) of the Local Government Finance Act 1988, which provides that property is domestic—and so not rateable—if it is private storage premises used wholly or mainly for the storage of articles of domestic use.