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Derating (Industrial Hereditaments)

Volume 359: debated on Thursday 11 April 1940

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69.

asked the Minister of Health whether the need for the continued derating of industrial hereditaments still exists; and whether he will consider the question of introducing legislation requiring occupiers of industrial hereditaments to pay their full rate?

Derating was a measure of permanent reform in the system of local taxation, and was accompanied by grants which are an integral feature of the financial arrangements between the Exchequer and local authorities. I do not contemplate the introduction of legislation with the object of reversing these provisions.