§ Sir Michael GryllsTo ask the Secretary of State for the Environment what assessment he has made of the extent to which growth in the housebuilding sector is inhibited by the practice that show homes can be assessed for the uniform business rate; and if he will make a statement. [6683]
§ Sir Paul BeresfordNo such assessments have been made.
§ Sir Michael GryllsTo ask the Secretary of State for the Environment what estimate he has made of the total annual additional costs to purchasers of new houses as a result of the practice of subjecting show houses to the uniform business rate.[6684]
§ Sir Paul BeresfordThe House-Builders Federation estimates that the total yearly rates bill of show houses in England and Wales is about £8 million. If show houses were subject to the council tax and not rates, the federation estimates that the year's bill would be £3.4 million. The rates are generally paid by housebuilders because they occupy show houses. It is for the builder to decide the extent to which non-domestic rates, and other costs, are passed on to house purchasers.
§ Sir Michael GryllsTo ask the Secretary of State for the Environment if he will list those local authorities which currently levy the uniform business rate on show houses.[6685]
§ Sir Paul BeresfordAll local authorities in England and Wales are obliged to charge non-domestic rates on show houses.
§ Sir Michael GryllsTo ask the Secretary of State for the Environment when he last met housebuilders to discuss the impact of the case of Ideal Homesv. Ian Walker at the rating tribunal in 1995; and what response he has made to the representations made to him on this matter.[6686]
§ Sir Paul BeresfordWe regularly meet the house building industry. I have recently received representations from the House-Builders Federation requesting that show houses be subject to the council tax and not non-domestic rates. I am currently considering my response.
§ Mrs. PeacockTo ask the Secretary of State for the Environment (1) what recent representations he has received concerning the levying of business rates and council tax on show homes; and if he will make a statement;[6904]
486W(2) if he will make it his policy that show homes are treated as stock rather than business or unoccupied residential premises for the purposes of local government taxation. [6906]
§ Sir Paul BeresfordI have recently received representations from the House-Builders Federation requesting that show houses be subject to the council tax and not non-domestic rates. I am currently considering my response.
§ Mrs. PeacockTo ask the Secretary of State for the Environment what was the total amount paid in the latest year for which figures are available in respect of(a) uniform business rates and (b) council taxes levied on show homes.[6905]
§ Sir Paul BeresfordThe House-Builders Federation estimates that the total yearly rates bill on show houses in England and Wales is about £8 million. Show houses are not subject to the council tax.