§ Mr. SandersTo ask the Secretary of State for National Heritage what plans he has to review the six-bed rule for bed and breakfast accommodation. [1070]
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§ Mr. Tom ClarkeWhile I am aware that the level at which non-domestic rates apply is a matter of concern to some tourism businesses, the policy responsibility for the six-bed rule lies with the Department of the Environment. Should there be any review of that policy, the impact on tourism would be taken into account.
§ Mr. SandersTo ask the Secretary of State for National Heritage what assessment he has made of the consistency of the application of the six-bed rule for bed and breakfast accommodation by valuation officers; and if he will make a statement. [1069]
§ Mr. ClarkeNone. It is the responsibility of Inland Revenue local Valuation Officers (VOs) to maintain local non-domestic rating lists. Guidance has been issued to all VOs concerning the rating of bed and breakfast accommodation to ensure a consistent nation-wide approach. I am aware that the level at which non-domestic rates apply is a matter of some importance to small businesses in tourism.