§ Mr. Foulkes
To ask the Secretary of State for Scotland what is the effect of the English High Court decision by Mr. Justice Ognall on the separate valuation for council tax purposes of annexs set aside for elderly relatives in respect of Scotland; and if he will make a statement. 
§ Mr. Kynoch
In Scotland, this matter is regulated by section 72 of the Local Government Finance Act 1992, which defines a chargeable dwelling for council tax purposes. Although each case is assessed on its merits, it is our understanding that assessors generally enter such dwellings separately in the valuation list. Any dispute or question over an assessor's interpretation of section 72 is a matter for the relevant valuation appeal committee and ultimately for the courts.