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Non-Domestic Rates

Volume 470: debated on Thursday 10 January 2008

To ask the Secretary of State for Communities and Local Government whether the receipts from supplementary business rates may be used for capital expenditure other than on infrastructure and revenue expenditure. (176163)

The Government’s White Paper Business rate supplements, published in October 2007, makes it clear that supplements should be used only to finance investment in economic development that would not otherwise have taken place. In addition to infrastructure projects, the White Paper gives business centres and retail development as examples of capital projects that could be supported by the additional resources raised through business rate supplements. Revenue from supplements could also be used for revenue projects such as increasing the security or improving the environment of a business district.

To ask the Secretary of State for Communities and Local Government what factors she took into account when deciding whether to conduct a consultation on introducing supplementary business rates. (176321)

There has been extensive public debate on reforms to business rates, including the introduction of supplements, with contributions from the business community, local and central Government as well as independent experts and academics. We also held discussions with stakeholders as part of developing the proposals in our White Paper ‘Business rate supplements’, published in October 2007. These included the Local Government Association, the Greater London Authority, the Royal Institution of Chartered Surveyors, the Confederation of British Industry, the British Chambers of Commerce, the British Retail Consortium and the Federation of Small Businesses, as well as representatives of individual businesses.

To ask the Secretary of State for Communities and Local Government what the business rate multiplier, including each of the different rates for small and large firms, was in each year since the introduction of the uniform business rate. (176558)

Details of the national non-domestic rating multiplier since 1990-91 and of the small business non-domestic rating multiplier since its introduction in 2005-06 are in the following table:

Pence

National non- domestic multiplier

Small business multiplier

1990-91

34.8

1991-92

38.6

1992-93

40.2

1993-94

41.6

1994-95

42.3

1995-96

43.2

1996-97

44.9

1997-98

45.8

1998-99

47.4

1999-2000

48.9

2000-01

41.6

2001-02

43.0

2002-03

43.7

2003-04

44.4

2004-05

45.6

2005-06

42.2

41.5

2006-07

43.3

42.6

2007-08

44.4

44.1

2008-09

146.2

145.8

1 Provisional.

The small business multiplier is used to calculate the rate liability for those non-domestic properties in receipt of small business rate relief. For all other properties, the national non-domestic multiplier is used. At revaluations, the multipliers are adjusted to take account of changes in valuations.

To ask the Secretary of State for Communities and Local Government which property attributes will form part of the Valuation Office Agency's multiple regression analysis in its proposed Automated Valuation Model for business rates. (176595)

I refer the hon. Member to the answer I gave him on 17 December 2007, Official Report, column 1154W.

To ask the Secretary of State for Communities and Local Government whether the rateable value of a business premises changes between statutory revaluations if there is a material change to the property. (176606)

I refer the hon. Member to the answer I gave him on 17 December 2007, Official Report, column 1154W.

To ask the Secretary of State for Communities and Local Government whether the rateable value of a business premises is re-assessed when it is (a) sold and (b) rented to a different body outside statutory revaluations. (176607)

There is no automatic requirement for non-domestic properties to be revalued following a change in ownership or occupation. However, the rateable value of a property may be reassessed following a proposal to the valuation officer to have the value altered. Valuation officers may also alter the rateable value of non-domestic properties as part of their duty to maintain the rating lists.