§ Mr. GorstTo ask the Secretary of State for the Enviornment how many representations he has received alleging that the provisions of the council tax transitional reduction scheme are not in accordance with natural justice, or have given rise to anomalies.
§ Mr. BaldrySince the introduction of the council tax the Department has received approximately 800 queries about transitional relief. In many cases taxpayers were simply inquiring about the way in which relief is calculated.
§ Mr. GorstTo ask the Secretary of State for the Environment what assessment he has made of the extent to which the requirement that purchasers of houses since 31 March receive council tax transitional reduction scheme on a basis determined by the personal circumstances of previous occupants has worked fairly.
§ Mr. BaldryIt is reasonable to expect purchasers of a property to consider all the costs involved, including the council tax applying to that property, in their decision to purchase. A transitional relief calculation which accommodated changes in the household composition would require authorities to hold detailed records of household composition which would be both costly and unpopular.
§ Mr. GorstTo ask the Secretary of State for the Environment what plans he has to carry out a review of the regulations governing the calculation of the council tax transitional reduction scheme, with a view to their amendment.
§ Mr. BaldryI have no plans to review the operation of the 1993–94 transitional relief arrangements.
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