§ Mr. Nicholas WintertonTo ask the Secretary of State for the Environment (1) under what statutory provisions local authorities may levy the uniform business rate on show houses; and if he will make a statement; [6772]
(2) if he will make a statement on the steps which he is taking to assist the housebuilding industry with particular regard to reducing the regulatory and local government tax burden. [6773]
§ Sir Paul BeresfordShow houses are non-domestic under section 66 of the Local Government Finance Act 1988. Local authorities are obliged, under paragraphs 1 to 4 of schedule 9 to the 1988 Act, to levy non-domestic rates on all non-domestic property, apart from those which are exempt.
The rates bill on over I million small properties in 1997–98 in England and Wales will be held at this year's level under measures recently announced by the Chancellor of the Exchequer in the Budget. Nearly all show houses are likely to benefit from these measures.
§ Mr. WintertonTo ask the Secretary of State for the Environment what plans he has to amend the law with respect to the levelling of local government taxes on show houses following the case of Ideal Homesv Ian Walker heard by the rating tribunal in 1995; and if he will make a statement. [6774]
§ Sir Paul BeresfordI refer my hon. Friend to the answer I gave to my hon. Friend the Member for Surrey. North-West (Sir M. Grylls) on Monday 2 December 1996,Official Report, column 487.