Rating and Valuation (S.I., 2009, No. 204)

Thank you, Mr. Deputy Speaker. If we were to accept this principle and Parliament gave us those powers, what would that mean? It would turn what some argue at the moment is a perceived and arguable disadvantage of a backdated business rate—I have to say that many more businesses are now and have previously been affected by such backdating—into an actual disadvantage to those who have paid their business rates in those years. In other words, we would create a certain state aid and a certain breach of fair competition and fair taxation principles. I have to tell the Conservative Front-Bench team that I find it extraordinary that the Leader of the Opposition has fallen for that line, tabled the motion and promised to waive the tax liability. It must be asked whose special interests will be next in line for a tax let-off under the Tories. It must also be asked who will be next to bang on the door of the shadow Chancellor, waving a tax bill and demanding special treatment. Let me ask the House a question. In supporting this motion, what is the shadow Chancellor saying to the other companies—more than twice as many, including some in the ports—that have been paying their business rate bills when their neighbours and competitors would be let off this tax liability? What does he say to the companies—many times the number—that found themselves in the same position in previous years, but have accepted the system and paid what is legally due to the public purse? To do otherwise undermines the basis of the business rate system. As with other tax systems, everyone is assessed according to rules that are applied consistently and without favour, whether the administration of the system is good, bad or indifferent.