asked the Chancellor of the exchequer what steps are taken when valuing property for rating to find out which properties have had central heating installed since the previous valuation; and whether, having regard to the fact that some properties are revalued without account being taken of such installations, he is satisfied that the present methods of valuation take sufficient account of the differences between one ratepayer and another in this respect.

Central heating installations and other improvements affecting rental value are taken into account when they come to the valuation officer's notice; for example, on inspection of the property or because of information received from the rating authority. I agree that it is desirable that the valuation officer should have some further source of information on this point and a question about it will be added to the statutory rating returns for the purposes of the next revaluation.

Is my hon. Friend aware that there is a very dangerous thought behind this Question, namely, that if one is to be penalised for putting central heating into an ancient building there will be a positive incentive to allow such places to rot and decay?

There is no question of penalty involved. My hon. Friend will, I am sure, agree on reflection that if we are to have valuation for rating purposes it must be based on equity as between one citizen and another.