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Rates

Volume 80: debated on Tuesday 11 June 1985

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asked the Secretary of State for Scotland what is his assessment of the effect of the Valuation (Deduction from Gross Annual Value) (Scotland) Order 1984 on the average level of domestic rates paid by the occupiers of houses with rateable values of £400, £500, £600, £700, £800, £900, £1,000, £1,100, £1,200, £1,300, £1,400, £1,500, £1,600, £1,700, £1,800, £1,900 and £2,000 in the coming year.

The order prescribes revised deductions from the gross annual value of dwelling houses and other domestic property in respect of certain expenditure on repairs and maintenance. The resulting net annual value is then taken as the rateable value. Previously deductions were made as originally specified in the Rating and Valuation (Scotland) Act 1956. The following table shows for houses of given rateable value the corresponding gross annual value and what rateable value would have resulted from application of the earlier deductions.

Rateable Value 1985–86 £Equivalent Gross Annual Value £Rateable Value calculated on 1956 deductions £
400549454
500659546
600769637
700879729
800989821
9001,099913
1,0001,2081,003
1,1001,3251,101
1,2001,4461,202
1,3001,5561,302
1,4001,6871,403
1,5001,8071,502
1,6001,9281,603
1,7002,0481,703
1,8002,1691,804
1,9002,2891,904
2,0002,4102,005
At all levels the effect of the 1984 order is therefore to reduce the rateable value of the property concerned; the saving in rates paid by the householder will depend on the circumstances of each property.