Early day motion tabled by primary sponsor Elizabeth Peacock (Conservative), on Wednesday, 27 November 1996, in the House of Commons. It is signed by 6 members in total.

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TAXATION OF SHOW-HOMES

That this House notes that the new housing market is a vital sector of the British economy and that housebuilders are currently providing a wide range of products as prices which are extremely competitive; further notes that the price of buying a home is the largest single cost that most families will ever incur; notes that show-homes are an essential element of the marketing activities undertaken by housebuilders; believes that show-houses should be considered to be the demonstration stock of the industry or as unoccupied residential property; regrets the recent Rating Tribunal decision which has led to many local authorities deciding to tax such properties as business premises which are thus liable for the uniform business rate: notes that this decision saddles the emerging housing market with additional costs of some ??5 million per annum: and invites Her Majesty's Government to bring forward proposals to reverse this unfair decision.

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Secondary information

Type

Early day motion

Reference

266 

Session

1996-97

Subjects

Housing Business rates Marketing

Link

View this Early day motion on www.parliament.uk