§ Mr. EdwardsTo ask the Chancellor of the Exchequer what plans he has to review the method for calculating business rates for small rural public houses. [14007]
§ Dawn PrimaroloNone. Small rural public houses, along with other business properties, are assessed for non-domestic rating purposes by Valuation Officers, appointed by the Commissioners of Inland Revenue, in accordance with the Local Government Finance Act 1988 (as amended). The method of valuation for such properties is a matter for those involved in the assessment process; i.e. Valuation Officers, ratepayers and their professional advisers, and is subject to a right of appeal to an independent tribunal in the event of disagreement.