§ Mr. RobathanTo ask the Secretary of State for the Environment what response was received to the consultation paper on arrangements for local taxation appeals and disputes in the event of a structural or boundary change in respect of any local government area in England; and if he will make a statement.
§ Mr. CurryThe list of responses received has been placed in the Library of the House; copies of individual responses may be obtained through the Library. Regulations will he introduced shortly to give effect to the following measures to be applied in respect of all local taxation appeals and disputes in the event of a structural or boundary change:
if an authority has been abolished, and the corresponding listing officer, valuation officer or valuation tribunal ceases to exist, the case is to be handled by the successor bodies;if the case has been listed for hearing by a valuation tribunal, and notice of the hearing has been served, or it has been agreed that it should be disposed of on the basis of written representations and notice thereof has been served, there is to be no change in arrangements;in all other circumstances, the acquiring authority, listing officer, valuation officer and valuation tribunal, as the case may be, is to assume responsibility for the case; andif the case relates in part to the period before the structural or boundary change, the relinquishing billing authority (if it elects to do so), listing officer and valuation officer should be a party to the proceedings.