asked the Secretary of State for Scotland whether he has considered the Report of the Sorn Committee on Scottish Valuation and Rating; and whether he will make a statement regarding its recommendations.

My right hon. Friend is in consultation about the Report with the local authority and other interests concerned, and he is not yet in a position to make a statement.

In his consideration of this Report, will the right hon. Gentleman bear in mind that the recommendations are based on the assumption that the present system is not overloaded whereas the main burden of complaint of most people, as indicated by the Report, is that it is overloaded?

My right hon. Friend will take all these matters into consideration.