Rating (Altered Structures) Mr. Tim Smith asked the Secretary of State for the Environment what review has been made of the operation of Section 2l(1)(b>) of the Local Government Act 1974 and the Rating of Minor Structural Alterations to Dwellings (Specified Amount) Order 1974. Mr. Gny Barnett This matter is under consideration in connection with the Government's proposal that dwellings should in future be assessed for rates by reference to their capital values.