§ Mr. David HowellTo ask the Secretary of State for the Environment how many appeals against uniform business rate assessments are currently outstanding; what is the average length of time since outstanding appeals were lodged; and what rate of interest is being paid on monies returned to businesses where appeals have been successful.
§ Mr. PortilloAt 30 September there were 673,237 outstanding appeals concerning non-domestic rates in England and Wales. A total of 91,074 appeals had been settled by the same date. Information on the average length of time since outstanding appeals were lodged is not available, but approximately 630,000 appeals were made in the initial period for challenging 1 April 1990 values which expired on 30 September 1990; some 300,000 of these were received just before the final deadline. Valuation officers have six months to deal with cases before referring unresolved disputes to the valuation and community charge tribunals. The interest rate applied to overpayments arising from successful appeals is 14 per cent. for 1990–91 and 12 per cent. for 1991–92.