§ Mr. BurstowTo ask the Chancellor of the Exchequer what estimate the Valuation Office has made of the likely annual receipts from charging care homes NNDR where they provide intermediate care. [41831]
§ Dawn PrimaroloThe Valuation Office Agency has no information regarding the number of intermediate care homes which exist at present, or are likely to be constructed or adapted in the future. It is unable to provide information regarding individual liability since this will depend on the size and location of the property in question. Nor does it have knowledge of the council tax liability which might accrue in such cases if they were not subject to business rates.
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§ Mr. BurstowTo ask the Chancellor of the Exchequer if he will review the decision of the Valuation Office to make care homes providing intermediate care liable for NNDR. [41830]
§ Dawn PrimaroloThe decision as to whether a property should be entered in the valuation list for council tax, or the rating list for business rates, is based on the definition of domestic property in section 66 of the Local Government Finance Act 1988. In short, if the accommodation is wholly or mainly provided for short periods to individuals whose sole or main residence is elsewhere then it will no longer be domestic and must be treated as non-domestic and, therefore, will be liable to business rates.