asked the Secretary of State for Scotland what proposals he has for reforming the rating system.

My right hon. Friend and I have implemented a number of reforms already, in the Rating and Valuation (Amendment) (Scotland) Act 1984. Subsequently, as announced last October, I have been studying, along with Ministerial colleagues south of the border, various aspects of the local government finance system, but it is still too early to say anything about these studies.

asked the Secretary of State for Scotland whether, in the light of his policy towards revaluation, he will now give urgent consideration to a fundamental reform of the rating system.

I am already studying, along with Ministerial colleagues south of the border, various aspects of the local government finance system, but it is still too early to say anything about these studies.