§ Mr. KynochTo ask the Secretary of State for Scotland if he will consider exempting sporting rights from rating liability.
§ Mr. LangIt has long been recognised that a far greater range of subjects consisting of sporting rights are liable for non-domestic rates in Scotland than in England or Wales. I propose to rectify this anomaly by introducing a provision in the forthcoming Local Government Reform Bill to exclude sporting rights in Scotland from a liability for non-domestic rates with effect from 1995, when other subjects will be revalued.
The Government have been concerned for many years to remove the anomalies whereby properties in Scotland may attract rates bills that are not attracted by similar properties in England and Wales. Many such anomalies 242W have now been dealt with successfully and we are hopeful that the remaining ones will be ironed out at the 1995 revaluation. One of the most prominent remaining areas of concern is that of sporting rights—shootings and fishings —and I am glad to announce that this problem can now be resolved. I know that many sporting proprietors consider their rates burden oppressive and the disparity with the situation in England and Wales unfair. I hope that my proposal to exclude sporting rights in Scotland from a liability for non-domestic rates will rectify this situation.