§ Mr. Peter AtkinsonTo ask the Chancellor of the Exchequer what is the average increase in rateable value for small shops caused by the installation of security equipment; and if he will make a statement. [36947]
§ Mrs. Angela KnightInformation is not available on the average increase in rateable value for small shops caused by the installation of security equipment.
The effect that security equipment may have on the rateable value of small shops will depend upon its nature and extent. This will vary but, in general, relatively minor security devices fitted in small shops are unlikely to increase the value significantly and in many cases they may not increase the value at all.
§ Mr. AtkinsonTo ask the Chancellor of the Exchequer what guidelines his Department has issued to local valuation offices regarding the rateable value of security devices in small shops. [36945]
§ Mrs. KnightNo specific guidelines have been issued with regard to the rateable value of security devices in small shops, but valuation officers will consider the rateability and value of such items in line with general guidelines on the rateability of plant and machinery.
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