§ Baroness Whartonasked Her Majesty's Government:
What recent representations they have received from the housebuilding industry about the imposition of the uniform business rate on show houses; whether they have any plans to bring forward proposals to treat such show houses for local government taxation purposes as the stock of the housing industry or as unoccupied residential property, and, if not, why not.
The Minister of State, Department of the Environment (Earl Ferrers):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.