§ Mr. StrawTo ask the Secretary of State for the Environment if he will publish his estimate of the actual total yield from the national non-domestic rate for(a) 1990–91, (b) 1991–92 and (c) the current financial year.
§ Mr. Howard[holding answer 29 October]: Estimated yield from non-domestic rates in England:
£ billion 1990–91 10.7 1991–92 12.0 1992–93 11.6 These estimates include the yield from the City of London's locally determined rate. They take into account the provisions of the Non-Domestic Rate Act 1992 which had the effect of reducing the rates paid by occupiers or owners of properties benefiting from the transitional arrangements. The estimates are on an accruals basis—that is, they represent the aggregate rate liability for each year rather than the cash actually collected during the year—except that adjustments to liability, for instance following appeals, have been attributed to the year in which they occurred rather than to each year for which liability was reduced.