§ Mrs. Ray MichieTo ask the Secretary of State for Scotland what proposals he has to amend the Lands Valuation (Scotland) Act 1854; and if he will make a statement.
§ Mr. StewartMy right hon. Friend proposes to amend the Lands Valuation (Scotland) Act 1854 in accordance with the terms of clause 139 of the Local Government Etc. (Scotland) Bill. The clause as it stands will give power to my right hon. Friend by regulations—(subject to annulment of either House of Parliament)—to prescribe the classes of plant and machinery to be subject to rating, in parallel with English regulations. It will also enable the regulations, if so made as to take effect other than at the beginning of a year of revaluation, to provide for the revaluation of any lands and heritages affected by the regulations. The provisions will permit harmonisation of rating liability of plant and machinery and the related law and practice throughout Great Britain.