§ Mrs. Ray MichieTo ask the Secretary of State for Scotland what representations he has received regarding amending revaluation forms under the Land Valuation Acts to simplify the procedure for business in Scotland by eliminating the need to provide detailed financial information about the business concerned; what are the implications for the arrangement of the commitment to reducing bureaucracy, and if he will make a statement.
§ Mr. StewartMy right hon. Friend has received three letters on this subject since 1 January 1993. Under section 7 of the Lands Valuation (Scotland) Act 1854, as amended, an assessor is authorised to call upon any ratepayer within his area to supply him only with such information as is reasonably required in order to value the property concerned. This is to ensure that the property is valued as accurately as possible with the objective of minimising the need for an appeal and the consequent additional costs for the ratepayer.