Bed And Breakfast Tax

EDM number 433 in 1989-90, proposed by Russell Johnston on 01/02/1990.

That this House expresses its concern about the extension of non-domestic rates in Scotland to households offering bed and breakfast accommodation, without reference to Parliament and ostensibly on the initiative of valuation officers; believes that this runs counter to the Government's expressed intention of encouraging alternative sources of income in rural areas, and that it will cause many households to cease offering bed and breakfast; rejects the guidelines drawn up by the Scottish assessors as these would make it extremely difficult for families of four or more to find bed and breakfast accommodation; regrets the fact that the assessors failed to consult representatives of the bed and breakfast sector; and calls on the Government to make regulations or legislation which clearly exclude bed and breakfast establishments with a turnover below a threshold level from non-domestic rates.

This motion has been signed by a total of 22 MPs.