Business Rate Supplements Bill

I am afraid that the joy will now be confined because, much as I would like to cave in completely and agree to the noble Lord’s amendment, I am afraid that I cannot do so. However, I know why he has raised the question of the ports. We had a long and, I believe, thorough and honourable debate on what had happened regarding ports, and I shall not reiterate any of that here. The noble Lord has put his views on the record and I completely respect that. We did what we could within the law, although I do not think that "generously" is a word that he would accept. With this group of amendments we come up against the fact that BRS, as we have said throughout this debate, builds on the non-domestic rating system. In particular, liability to BRS, and the level of liability, will be based on the rating list entry for any given property. Rating lists can be changed by valuation officers to ensure accuracy and therefore the accuracy of rates liability. Sometimes this can lead to backdated increases in rates liability and sometimes also to reduced liability. However, the point is that, in the context of the practicalities involved in ascertaining the need for changes to a rating list and then establishing what change is required, backdating has been an essential and, frankly, a fair part of the normal functioning of the rating system. It ensures consistency and fairness between ratepayers, and it should carry through into the BRS system. I believe it is only right that we maintain this consistency; otherwise, businesses occupying properties of the same rateable values will be liable for different BRS bills. It would be unfair to businesses that had been paying the correct supplement if others had been paying smaller BRS bills. Therefore, much as I would like to continue the spirit of co-operation, I am afraid that I cannot do so, but I appreciate that it is not inappropriate to end this Committee stage on an issue of substantial interest.