Non-Domestic Rating (Chargeable Amounts) (Amendment) (England) Regulations 2006

It was definitely a hot-towel afternoon as I settled down yesterday to read the regulations and the Explanatory Memorandum. It is a pity that the issue had to go as far as judicial review before it could be resolved. I have a question that the noble Baroness may not be able to answer today, but I would appreciate an answer in writing. Although we believe that only a relatively small number—around 18—of properties are involved, the amounts of money are quite large. The cost was estimated at £3.3 million when there were 13 properties. Where the billing authority is, for example, a small, rural district council, the rebate would represent quite a large sum of money. I understand that in the fullness of time the authorities will get this back through the pooling arrangements of NDR, but I am interested to know, first, how long that might take and, secondly, whether there will be a clear mechanism for identifying that the rebate is exactly what was paid out. Anyone who has experience of local government finance will know that promises are often made that certain costs will be covered. However, when settlements arrive they are so opaque that it is difficult to have a clear audit trail and be able to see whether a local authority has received back what it has paid out. Apart from that, I am happy to support the regulations.