§ Mr. BeithTo ask the Secretary of State for the Environment what estimates he has for the cost of allowing businesses in England to remain eligible for transitional relief from the uniform business rate although they move premises in 1992–93; and what would be the additional cost of returning eligibility for transitional relief in 1992–93 to those businesses that moved premises in 1990–91 and 1991–92.
§ Mr. Portillo[holding answer 17 February 1992]: Transitional relief does not attach to businesses but to the property they occupy. The relief for the property is lost when the occupier changes. I estimate that the cost for the period 1990–91 to 1992–93 of returning transitional protection to property where there was a change of occupier in 1990–91 or 1991–92 would be around £90 million. The cost of allowing protection where there was a change of occupier in 1992–93 would be around £10 million.