§ Mr. HagueTo ask the Secretary of State for Transport, Local Government and the Regions what advice his Department provides to local authorities and the Inland Revenue concerning the collection of business rates from farms engaged in(a) share farming, (b) contract farming and (c) machinery rings. [42679]
§ Mr. RaynsfordThe Valuation Office Agency of the Inland Revenue, and its valuation officers, have a statutory duty to maintain the non-domestic rating lists, under the legislation in the Local Government Finance Act 1988 and relevant case law. It is a decision for the24W valuation officer in each case whether or not a farm qualifies for the current agricultural exemption from rates, in accordance with his or her statutory responsibilities.
It is not for my Department to provide formal advice to valuation officers on the exercise of their statutory duties. Nor is there any need for formal guidance to local authorities, whose responsibilities in this case are simply to issue bills in respect of hereditaments that valuation officers have entered in the rating lists. We will, of course, review policy when necessary and this process has led to the proposal in the White Paper, "Strong Local Leadership—Quality Public Services", to amend the legislation to extend the agricultural exemption to share farming, contract farming and machinery rings.
§ Mr. HagueTo ask the Secretary of State for Transport, Local Government and the Regions if he will define the meaning of contract farming in paragraph 7.52 of the White Paper, "Strong Local Leadership-Quality Public Services". [42703]
§ Mr. RaynsfordThe consultation paper on "Extending the Agricultural Exemption from Non-Domestic Rates to Machinery Rings and Share Farming Enterprises", published on 16 February 2001, referred to in paragraph 7.52 of the White Paper, included a detailed explanation of the meaning of contract/share farming.
§ Mr. HagueTo ask the Secretary of State for Transport, Local Government and the Regions when the Government plans to introduce legislation to extend agricultural exemption from business rates to share farming, contract farming and machinery rings as outlined in paragraph 7.52 of the White Paper Strong Local Leadership-Quality Public Services. [42708]
§ Mr. RaynsfordWe will introduce legislation when parliamentary time allows.