Non-domestic Rating

HC Deb 29 July 1998 vol 317 cc245-6W

Mr. McNulty

To ask the Secretary of State for the Environment, Transport and the Regions what plans he has for legislation on valuation for non-domestic rating; and if he will make a statement. [54063]

Ms Armstrong

In its decision dated 11 March 1998 in the case ofBenjamin v Anston Properties, the Lands Tribunal decided that, in valuing a property for non-domestic rating purposes, it cannot be assumed that the property is in a reasonable state of repair if, on the material day, it is not. This decision runs counter to the approach adopted for compiling and maintaining rating lists under the Local Government Finance Act 1988. The Government therefore propose to introduce legislation as soon as Parliamentary time allows to reverse the effect of the Lands Tribunal decision.

It is intended that this legislation will have effect from 1 April 1990, when the first rating lists under the 1988 Act were compiled. However, outstanding cases in which the proposal for reduction in the rateable value was made on or before 11 March 1998, will not be affected.