Clause 1 — Unoccupied hereditaments: chargeable amount
Orders of the Day
Robert Goodwill (Whip, Whips; Scarborough and Whitby, Conservative)
Will the Minister clarify the position of cemeteries? As someone in that line of business, I know that valuations have been carried out throughout the country that are aimed at rating cemeteries as businesses. At what point does a cemetery become unoccupied? Is it a hereditament? Cemeteries are obviously occupied for a long time after burials. People who run private sector and local authority cemeteries would like to be reassured that they will not pay rates in perpetuity, despite the fact that those buried are there in perpetuity.