§ Mr. David NicholsonTo ask the Chancellor of the Exchequer what obligation the Inland Revenue has to provide taxpayers with(a) a copy of its charter and (b) a copy of its (i) working manual and (ii) other documents describing taxpayers' rights and expectations of service standards with particular reference to the valuation of premises for business rates. [15443]
§ Mrs. Angela KnightThe valuation of premises for business rates is carried out by the Valuation Office, an executive agency of the Inland Revenue. It has produced a charter standard statement, copies of which are available free of charge at the reception area in all its offices. In addition, a copy of the charter is sent to all taxpayers at the commencement of correspondence.
The charter describes taxpayers' rights, sets out the standard of service they can expect and how to complain if they are dissatisfied.
Working manuals are available to the public under the open government initiative. The Valuation Office has produced a leaflet entitled "Open Government", again freely available, which sets out details of how information can be obtained.