Clause 29 — Regulations etc.
Oral Answers to Questions — Prime Minister
4:45 pm

Photo of Sarah McCarthy-Fry

Sarah McCarthy-Fry (Parliamentary Under-Secretary, Department for Communities and Local Government; Portsmouth North, Labour)

With the leave of the House, I shall respond briefly to some of the points raised in the debate, but I shall begin by reiterating a principle. Many hon. Members have spoken about fairness this afternoon, and the principle is that a tax system such as business rates must be equitable to all. Any solution to a perceived injustice must not confer a disadvantage on other taxpayers who have paid and who were billed on time.

Prior to the ports review, some 1,600 separately assessed properties were liable for rates from 1 April 2005. My hon. Friend Mr. Mitchell said that separate assessments were introduced in 2005, but that is not correct. The principle of separate assessment has been a long-standing feature of the rating system, and goes back as far as 1936.

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