§ Mr. MaxtonTo ask the Secretary of State for Scotland if he will publish a detailed note on the methodology and valuation estimates used to produce his recent local tax exemplifications for Scotland.
§ Mr. Allan StewartDetails of the basis of calculation of the exemplifications were provided in a note that accompanied the figures. If the hon. Member has any specific queries not covered in the note, I would be happy to respond to them.
§ Mr. MaxtonTo ask the Secretary of State for Scotland what information is held by the district valuer on capital valuation of domestic properties in(a) the public and (b) the private sector in Scotland; and if any other section of the Inland Revenue provided capital valuation information for his recent exemplifications for a local tax in Scotland.
§ Mr. MaplesI have been asked to reply.
The valuation office Scotland holds for valuation and land ownership purposes information about various types of property, including a record of all sales of heritable property obtained from the public records or the Department of Registers of Scotland. No other part of the Revenue provided capital valuation information to my right hon. Friend the Secretary of State for Scotland.