asked the Chancellor of the exchequer why some valuation officers make an addition of 10 per cent. when valuing bungalows, compared with houses with similar accommodation and to what extent this is done.

The rating assessment of any property is statutorily based on the rent at which it might be expected to let. Generally speaking, the rating assessments on bungalows are higher than those on houses with similiar accommodation because bungalows fetch higher rents. The relation between the rents of houses and bungalows varies from place to place, and the relation between the rating assessments varies accordingly.

Would the Minister consider the desirability of altering this practice, or amending the law on this subject if necessary? Is he aware that this would seem particularly unfair on a person who, for health reasons, is advised to live in a bungalow and then finds that if, instead, he had taken a house his property would have been rated lower? Is it desirable that such people, advised for medical reasons to live in bungalows, should find themselves hardly treated with regard to rate assessment?

No, Sir; the basis of the rate assessments, as I said, is the rent—subject to certain conditions—which is obtainable for the property. If it is a matter of fact, as in general it is, that bungalows attract a higher level of rent, it is right that the assessment should follow.

Mr. J. Wells:

Is my right hon. Friend aware that the factor of 10 per cent. mentioned in the Question is far outside any comparison between houses and flats of the same accommodation, and that the discrepancy would appear to be more like 100 per cent.? Will he look into the matter particularly in respect of this comparison?

I think that my hon. Friend is right and that flats attract a proportionately higher rent than houses with the same accommodation. But the principle is the same and I think it is a sound one.