Proceeding contribution from Baroness Hamwee (Liberal Democrat) in the House of Lords on Monday, 18 May 2009. It occurred during Debate on bill and Committee proceeding on Business Rate Supplements Bill.
Business Rate Supplements Bill
I cannot quite remember how I framed the question. I am not sure whether I was expecting the answer "yes" or the answer "no", for the classicists among us. I will have to go back and read that. My concern was essentially about evasion, so if the answer is "yes" it might be a bad one. I note what the Minister says about Amendment 58. I am still not sure that Amendment 61A, on the refunds, has got to the point that the noble Lord, Lord Bates, and I seek. The answer was framed in terms of overpayment. It is a pretty technical point, even though it might seem to be an entirely common-sense one to the ratepayers. In my mind, the BRS is not the same sort of animal as national non-domestic rates for this purpose. It deals with a particular project, which may speed up, slow down, or change a bit and so on. I can therefore see that there could be circumstances where a refund would be appropriate for BRS, but which would be completely inappropriate—simply nowhere near to applying—for the NNDR. Again, it might be useful to discuss this after this stage. I beg leave to withdraw the amendment. Amendment 58 withdrawn. Clause 21 agreed.
Secondary information
- Type
- Proceeding contribution
- Reference
- 710 c564-5GC
- Session
- 2008-09
- Chamber / Committee
- House of Lords Grand Committee
- Subjects
- Companies Ballots Administration Costs Business Corporation tax Elizabeth line Billing Greater London Information Greater London Authority Infrastructure Exemptions Leasehold Internet Local government Ownership Local government finance Ports Public consultation Rates and rating Property Business rates Partnerships Transport Small businesses Tax allowances Valuation Surcharges Tax collection Tenants Business improvement districts
- Legislation
- Business Rate Supplements Bill 2008-09
- Non-domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005
- Link
- View this Proceeding contribution on www.publications.parliament.uk
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