asked the Chancellor of the Exchequer on how many occasions during the last 20 years a revaluation has taken place; and on how many occasions the results of a revaluation have been implemented.
[pursuant to his reply, 25 March 1985, c. 101.]: All general revaluations (both domestic and non-domestic in the United Kingdom in the last 20 years have been implemented from their respective operative dates, which have been:
- In England and Wales—1 April 1973.
- In Northern Ireland—1 April 1976.
- In Scotland—Whitsunday 1966, Whitsunday 1971, 1 April 1978.