HC Deb 19 February 1991 vol 186 cc120-1W
Mr. Bill Walker

To ask the Secretary of State for Scotland what arrangements he intends to make for 1991–92 to continue phasing in the effects of the 1990 revaluation.

Mr. Lang

We are committed to limiting annual increases in non-domestic rate bills resulting from revaluation to a maximum of 20 per cent. in real terms, and to only 15 per cent. for those ratepayers occupying properties with rateable values of less than £10,000. These arrangements will continue, but I intend to provide additional protection next year in the case of part-residential properties such as small hotels and guest houses with rateable values of less than £10,000. The increase in notional rateable values for these properties in 1991–92 will be limited to 10 per cent.

In order to maintain the level of non-domestic rate income to authorities this year we arranged to limit decreases in non-domestic rate bills resulting from revaluation to 11.5 per cent. in real terms, and to 16.5 per cent. for those ratepayers occupying properties with rateable values of less than £10,000. The limits for those who benefited from the revaluation will reduce by a further 11.5 per cent. and 16.5 per cent. in real terms in 1991–92.

These changes will be set out in regulations which I shall lay before Parliament in the near future. The regulations will prescribe the multipliers to be applied to the rateable values of properties in the valuation roll on 31 March 1990 to determine the upper and lower notional rateable values for the purpose of calculating non-domestic rate bills for 1991–92. The multipliers for the upper limits will be 1.936 for properties with rateable values as at 1 April 1990 of £10,000 or more, 1.778 for those with rateable values of less than £10,000 and 1.701 for part-residential properties with values of less than £10,000. The multipliers for the lower limits will be 1.052 for properties with rateable values as at 1 April 1990 of £10,000 or more and 0.937 for those properties with values of less than £10,000.