§ Mr. William RossTo ask the Secretary of State for Northern Ireland if he will place in the Library a copy of the guidance given to valuation officers when determining the rateable value of buildings in Northern Ireland. [117678]
§ Mr. IngramRating is a wide-ranging and continually evolving area of valuation law and practice. It is subject to extensive and ongoing statutory provision and a substantial body of case law.
Against this background the guidelines available to valuation officers, the majority of whom are professionally qualified surveyors, is equally extensive and wide-ranging, in terms of source and content.
In the circumstances it would be impossible to assemble all the material which is of relevance to, and impacts on, the valuation process.