asked the Minister of Housing and Local Government if he will review the basis on which flats are assessed for rates so as to encourage people living in houses with accommodation in excess of their needs to move into smaller accommodation which is now often more highly rated.

Both houses and flats are now assessed by reference to the rent which the property could be expected to command if let, and my right hon. Friend does not see how discrimination in favour of flats could be justified. Flats are not always smaller than houses, they are often more lavishly equipped and they are expensive to build.