§ Mr. Home RobertsonTo ask the Secretary of State for Scotland how many appeals have been lodged against council tax banding in each region and islands area; how many have been determined and how many are still outstanding; and how many of those appeals relate to tied housing.
§ Mr. Stewart[holding answer 3 February 1994]: Details of the numbers of appeals lodged and the status of these as at 30 November 1993 are given in the table.
Information about the number of appeals relating to tied housing is not collected centrally.
Proposal's lodged Proposals/appeals: 1 April 1993 to 30 November 1993 Settled Still to be dealt with Borders 2,996 254 2,742 Central 2,719 422 2,297 Dumfries and Galloway 3,048 1,077 1,971 Fife 6,411 3,139 3,272 Grampian 11,221 3,956 7,265 Highland 5,991 1,470 4,521 Lothian 11,739 2,093 9,646 Strathclyde 39,463 15,606 23,857 Tayside 11,171 1,113 10,058 Orkney 211 166 45 Shetland 159 114 45 Western Isles 837 227 610
§ Mr. Home RobertsonTo ask the Secretary of State for Scotland what guidance he has given to assessors as to the calculation of council tax bands for tied housing in agriculture and other sectors.
§ Mr. Stewart[holding answer 3 February 1994]: No detailed guidance has been issued to assessors. The special assumptions to be made in valuing dwellings occupied in connection with agriculture or fish farming are set out in the Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992. The regulations were issued with Finance Circular No. 20/1992 which was copied to regional assessors. Annex B of the circular explains that these provisions are designed to ensure that the valuation of these dwellings will be undertaken on the basis that the dwelling may be occupied only along with the associated land.
59WThere are no special provisions for tied housing in other sectors.