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19 Feb 2007 : Column 541W—continued


DFP
Items Cost (£)

2003

2 laptops

(1)

2004

1 laptop

800

2007

1 laptop

800

(1) No loss—items retrieved.

DHSSPS
Items Cost (£)

1999

1 laptop

1,500

2001

1 laptop

1,000

2004

1 laptop

1,000

2005

3 laptops

2,720


OFMDFM
Items Cost (£)

2002

1 laptop

2,197

2004

1 laptop

1,597

2005

2 laptops

2,647


DSD
Items Cost (£)

2001

2

2,000

2004

1

1,000

2005

1

860


NIO
Items Cost (£)

2006-07

1

1,500

2003-04

1

1,500

2002-03

1

350

2001-02

1

1,500

1999-2000

1

4,500

1998-99

1

3,000


DE
Items Cost (£)

2002-03

1

735

2001-02

2

2,624


DRD
Items Cost (£)

1999-2000

1

1,160

2004-05

1

1,160

2005-06

2

2,350


DOE
Items Cost (£)

1998-99

1

1,200


19 Feb 2007 : Column 542W

Domestic Rates

Mrs. Spelman: To ask the Secretary of State for Northern Ireland what the co-efficient values given to the property attributes for conservatories are in the Valuation and Lands Agency’s calibrated multiple regression formula used in the domestic rates revaluation in Northern Ireland in each of the 25 market areas. [119537]

Mr. Hanson: In Northern Ireland conservatories were not considered as a specific modelling factor during the Valuation and Lands Agency’s multiple regression analysis. No co-efficients were therefore calculated for conservatories.

Mrs. Spelman: To ask the Secretary of State for Northern Ireland which local authorities fall in each of the 25 market areas defined by the Valuation and Lands Agency in the recent domestic rates revaluation process. [119538]

Mr. Hanson: A list of the local authorities which fall in each of the 25 market areas defined by the Valuation and Lands Agency in the recent domestic rates revaluation process is shown in the following table:

Market area Local authority

1

Antrim

Antrim

2

Ards Peninsula

Ards

3

Armagh

Armagh, Newry and Mourne

4

Ballymena and Hinterland

Ballymena

5

Ballymoney and Hinterland

Ballymoney, Moyle

6

Banbridge

Banbridge

7

Castlereagh

Ards, Castlereagh

8

Coleraine North Coast

Moyle, Coleraine

9

Craigavon

Armagh, Craigavon

10

Derry

Derry

11

Down

Down

12

Dungannon and Clougher Valley

Dungannon and South Tyrone, Fermanagh

13

East Antrim

Carrickfergus, Larne, Newtownabbey

14

Fermanagh

Fermanagh

15

Glens

Moyle, Larne

16

Greater Belfast

Castlereagh, Carrickfergus, Newtownabbey, Belfast, Lisburn, North Down

17

Limavady

Limavady

18

Lisburn

Lisburn

19

Mid Down

Ards

20

Mid Ulster

Cookstown, Magherafelt

21

Newry and Mourne

Newry and Mourne

22

North Down

Ards, North Down

23

Omagh

Omagh

24

South Armagh

Newry and Mourne

25

Strabane

Strabane


Mrs. Spelman: To ask the Secretary of State for Northern Ireland from which bodies the Valuation and Lands Agency obtained data on the location and scope of conservation areas as part of the domestic rates revaluation exercise. [119548]


19 Feb 2007 : Column 543W

Mr. Hanson: Details of the location and scope of conservation areas were obtained by the Valuation and Lands Agency from information available on the Planning Service website: www.planningni.gov.uk.

Mrs. Spelman: To ask the Secretary of State for Northern Ireland what the co-efficient values given to each of the property attributes for conservation area status are in the Valuation and Lands Agency’s calibrated multiple regression formula used in the domestic rates revaluation in Northern Ireland. [119551]

Mr. Hanson: I refer the hon. Member to the answer of 29 November 2006, Official Report, columns 716-17W.

Mr. Pickles: To ask the Secretary of State for Northern Ireland which organisation will consider appeals against the new domestic capital value ratings; and whether there is a further appeal stage thereafter. [120830]

Mr. Hanson: The new capital value rating system in Northern Ireland will have a three-stage appeal process. The first stage will involve a review by a District Valuer from the Valuation and Lands Agency (VLA) followed by an appeal to the Commissioner of Valuation. The final stage is an appeal to an independent Valuation Tribunal which will be under the auspices of the Northern Ireland Court Service.

Mr. Pickles: To ask the Secretary of State for Northern Ireland whether an additional (a) bedroom, (b) bathroom and (c) outbuilding would (i) constitute a material change in a domestic property under the new discrete capital values system of domestic local taxation and (ii) be considered in any valuation of the property for local taxation purposes. [120834]

Mr. Hanson: An additional (a) bedroom; (b) bathroom; and (c) outbuilding could constitute a material change under the new capital value system of domestic local taxation and may therefore be considered in any valuation of the property for local taxation purposes, but only if it involves a structural change to the property.

Mr. Pickles: To ask the Secretary of State for Northern Ireland what the total monetary value of the transitional relief for the new discrete capital values system of domestic local taxation is in each year of its operation. [120836]

Mr. Hanson: In the first year the monetary value in terms of revenue forgone is estimated to be £17.91 million. In year two this is £12 million and in year three, £6 million. For years two and three it will be for the Northern Ireland Assembly to decide if these amounts will remain as revenue forgone or if the liability should be redistributed among other ratepayers.

Mr. Pickles: To ask the Secretary of State for Northern Ireland whether (a) empty homes, (b) homes empty due to the death of the resident owner, (c) second homes and (d) homes with only one adult receive any form of discount under the new discrete capital values system of domestic local taxation. [120837]


19 Feb 2007 : Column 544W

Mr. Hanson: Under the new capital value system, as with the current NAV system, domestic property that is not occupied will not be subject to rate liability. An enabling power has been included in primary legislation for the Northern Ireland Assembly to introduce the rating of vacant property if it should choose to do so.

Domestic property with single occupancy and second homes will be liable for full rates, as has been the case under the existing system.

Mr. Pickles: To ask the Secretary of State for Northern Ireland what the tax liability is under the new discrete capital values system of domestic local taxation for (a) households made up solely of full-time students, (b) households made up solely of working student nurses and (c) households with some full-time students and some adults not on benefits. [120838]

Mr. Hanson: Households made up solely of full-time students, including those on a full-time education course for nursing and midwifery, will receive 100 per cent. relief from rate liability. Should a household not be made up solely of full-time students, the education and training relief will not be awarded.

Mr. Pickles: To ask the Secretary of State for Northern Ireland what the tax liability is under the new discrete capital values system of domestic local taxation for residents who are away from their main residence due to being in long-term residential care or long-term healthcare. [120839]

Mr. Hanson: The tax liability under the new discrete capital values system of domestic local taxation for residents who are away from their main residence due to being in long-term residential care or long-term healthcare is determined in the same way as it was under the previous system.

Tax liability for domestic properties is determined by the satisfaction of conditions laid down in Article 18 of the Rates (NI) Order 1977 and by rating case law. These conditions are not affected by the introduction of a capital values based taxation system.

Mr. Pickles: To ask the Secretary of State for Northern Ireland what the timetable is for the introduction of a cap on the maximum capital value for the purposes of the new discrete capital values system of domestic local taxation; and what effect such a cap would have on the estimated average effective tax rate if introduced for 2007-08. [120841]

Mr. Hanson: The Government's commitment to the introduction of a maximum cap, which formed part of the agreement at St. Andrews in October 2006, was in the context of a NI Assembly being restored by 26 March 2007. Consultation has recently been completed with local political parties and a decision will be made shortly.

Should a maximum cap be put in place, this will have no impact on the average effective tax rate for 2007-08. There will, however, be a reduction in the amount of rate revenue that can be collected.


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