§ 27. Mr. John MacKay
asked the Secretary of State for Scotland if he is satisfied with the present system of rating revaluation.
§ Mr. Younger
The fact that there have been 109,000 appeals arising from the 1978 revaluation in Scotland illustrates some public dissatisfaction with the system. I am seeking the views of the Scottish Valuation Advisory Council on problems which remain unresolved when outstanding appeals have been decided. Once I have its advice I will consider future arrangements for revaluation.