§ Mrs. PeacockTo ask the Secretary of State for the Environment (1) what recent representations he has received concerning the taxation of show houses for local government purposes; what response he has made; and if he will make a statement; [16204]
(2) what is his policy on the taxation of show houses; and if he will make a statement. [16205]
§ Sir Paul BeresfordShow houses are liable for non-domestic rates. We have received representations from the House Builders Federation and the Manufacturing and Construction Alliance that show houses should, instead, be subject to the council tax. We have agreed to meet both organisations to discuss this matter.