HC Deb 22 March 1995 vol 257 cc267-8W
Sir David Steel

To ask the Secretary of State for Scotland if he will reconsider the decision to implement the proposals to levy 50 per cent. rates on empty commercial property.

Mr. Lang

No. With effect from 1 April 1995, a national non-domestic rate will apply in Scotland at the same level as the unified business rate in England. The valuation methods used at the 1995 revaluation will also now be harmonised across the border and certain express harmonisation measures, for example the rating of plant and machinery, will also take effect on 1 April 1995. The new provisions on the rating of unoccupied property in Scotland are just one of those measures and bring the position into line with that which has existed in England and Wales since 1990.

The Government believe that the net effect of the harmonisation of the Scottish rating system with that in England and Wales will be of great benefit to Scottish business.

Sir David Steel

To ask the Secretary of State for Scotland what assessment he has made of the effect of the imposition of 50 per cent. rates on empty commercial property on the competitiveness of the firms affected.

Mr. Lang

We have no evidence that the competitiveness of companies will be affected by this measure. Parallel provisions already exist in England and Wales and this is part of the overall process of harmonisation to put Scottish businesses in a similar situation to their competitors south of the border.

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