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Volume 929: debated on Thursday 7 April 1977

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asked the Secretary of State for the Environment why universities that offer bedroom accommodation to paying guests are not rated on a similar basis to hotels and boarding-houses.

In principle, universities are assessed to rates on the same basis as hotels and boarding-houses—namely, on the net annual value as defined in Section 19 of the General Rate Act 1967. The method of assessment differs because there is market evidence of the annual values of hotels and boardinghouses, but not of university buildings, which are generally purpose-built and for which there is no tenant apart from the university in occupation; the annual value of the university buildings is accordingly found by reference to the effective capital value of the site and buildings.