Clause 13
Business Rate Supplements Bill
6:15 pm
Mark Field (Cities of London and Westminster, Conservative)
I might take the opportunity to come back to the point that I was trying to make earlier, which is to do with the rules of apportionment to which the Minister referred. To ease administration, we must try to ensure that the rules of apportionment are the same for the BRS as they would be for the main business rate. Will the right hon. Gentleman consider the notion that in clause 12 and in the mathematical formula in clause 13 and further on in clause 17, it is suggested that the levying authority may proceed on a different basis from that adopted by the billing authority as regards part-occupied buildings and jointly owned premises, for the purposes of apportionment?
Further on, clause 18 assumes that a BRS might be levied for less than a full year. That would provide many billing authorities with considerable practical difficulties, as they would be required to collect two amounts on two different bases. I accept that it might be an unusual situation to have a BRS for a period of less than six months. In relation to apportionment, will the Minister give us some guidance on the practical difficulties that will face billing authorities if the BRS is not to be apportioned on the same basis as the existing business rate?