asked the Minister of Housing and Local Government and Minister for Welsh Affairs (1) if he will initiate legislation to postpone the reassessment for rates resulting from an improvement to a dwelling-house, carried out by the owner-occupier thereof, until such time as the house is let;

(2) if he will initiate legislation to postpone the reassessment for rates resulting from an improvement to shop or office premises, carried out by the owner-occupier thereof, until such time as the shop or office is let.

No, Sir. This would not be equitable. Some ratepayers would be paying on less than the value of the premises they occupied, while the others were paying on the full value.

Does not my right hon. Friend think that it is rather unfair for an owner-occupier who has carried out improvements then to be punished by an increase in rates while he is still the owner? Secondly, having regard to the Offices, Shops and Railways Premises Act, is it not a fact that small shopkeepers will be put to considerable expense in improving their premises, and would it not be fair to relieve them of any increase in rates while they are still occupying the premises and not letting them?

But a good many of the rewards of virtue attract an increase of tax, and in these cases the occupier or owner of the house or shop gets the benefit of a more comfortable dwelling as well.