§ Mr. NellistTo ask the Secretary of State for the Environment how the allowance for losses in collection of non-domestic rates, referred to in note 1 of the letter referred to in his answer to the hon. Member for Sheffield, Brightside (Mr. Blunkett) of 24 January,Official Report, column 267, was calculated; and if he will make a statement.
§ Mr. KeyThe allowances for losses in collection of non-domestic rates for 1990–91 were those used in the calculation of each authority's provisional contribution to the non-domestic rates pool. They were calculated as an appropriate percentage of net yield. These percentages were:
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Per cent. Inner London boroughs and City of London 0.45 Outer London boroughs and Metropolitan districts 0.40 Shire districts and the Isles of Scilly 0.20 These percentages were agreed with the local authority associations and were based on an analysis of the proportion of total rate yield lost to absconders and bankruptcies, using data provided by CIPFA, over the period 1986–87 to 1988–89.
§ Mr. NellistTo ask the Secretary of State for the Environment (1) what information he has as to which councils have sent poll tax demands to troops in the Gulf; whether any of those demands have subsequently been withdrawn; what further advice he has offered to the local authorities concerned; and if he will make a statement;
(2) how many authorities have sought to enforce payment of outstanding poll tax against armed forces personnel and reservists serving in the Gulf prior to his advice issued to local authorities on 5 November 1990, and how many after; and if he will make a statement.
§ Mr. KeyInformation on actions taken by authorities in such cases is not held centrally. As my right hon. Friend told the House on 29 January, we propose shortly to issue further guidance to take account of developments since November.
§ Mr. MaddenTo ask the Secretary of State for the Environment if he will list the statutory provisions relating to the power of local authorities and/or community charge registrars to exempt from the poll tax those serving in British forces in the Gulf, or civilians who are supporting the military directly, whose main residence is in Britain; and whether he has any plans to compensate authorities which make such exemptions.
§ Mr. Portillo[holding answer 31 January 1991]: The Government's policy is that no one posted to the Gulf should as a result be worse off financially. However, there are no specific powers to exempt these people from the community charge. Section 2 of the Local Government Finance Act 1988 states that people will be liable to the personal community charge of the charging authority in whose area they have their sole or main residence. It is for community charge registration officers (CCROs), subject to appeal to the valuation and community charge tribunal, to determine whether a person who is posted to the Gulf has changed his sole or main residence and consequently whether his liability for the personal community charge should cease. We issued advice to community charge registration officers on 5 November 1990 on the treatment of such cases, a copy of which is in the Library of the House. As my right hon. Friend told the House on 29 January, we propose shortly to issue further guidance to take account of developments since November.
As for the financial consequences for authorities, the existing arrangements should be adequate to allow for the temporary absence of service men and the normal rotation of units. We are considering representations from a number of authorities which have been particularly affected in the present circumstances because of the large numbers of service men normally resident in their area.
§ Mr. David NicholsonTo ask the Secretary of State for the Environment if he will place in the Library a list of the 103W names of those local authorities which are refusing to use their discretion to give service men and service women on active service in the middle east exemption from the community charge for the period of that service.
§ Mr. Key[holding answer 4 February 1991]: It is for every community charge registration officer (CCRO), subject to appeal to the valuation and community charge tribunal, to determine whether a service man, including an auxiliary or territorial, or a civilian who is posted to the Gulf has changed his sole or main residence and consequently whether his liability for the personal community charge should cease. Information on the decisions made by community charge registration officers in these cases is not held centrally.