§ Mr. Porter
asked the Secretary of State for the Environment if he will consider removing from 8W consideration for valuation purposes for rates central heating systems regardless of the date on which they were installed.
§ Mr. Waldegrave
No. The presence of central heating may affect the rent that a vacant property would command on the open market, which is the basis of its rateable value. Like all other characteristics of the property, it must therefore be taken into account in assessing that value.
Section 21 of the Local Government Act 1974 introduced a short term rate relief for minor home improvements made and central heating installed since 1 April 1974. At a revaluation any relief given under this provision would cease. We are urgently considering the case for a domestic revaluation, including the issue raised by this relief.