asked the Minister for the Environment if he will outline the implications of the recent Supreme Court decision confirming the poor law valuation system to be unconstitutional; and if he will make a statement on the matter.
Written Answers. - Poor Law Valuation System.
371.
The Supreme Court decision did not in fact confirm the poor law valuation system to be unconstitutional. It set aside the declaration of the High Court that certain sections of the Valuation Acts were unconstitutional and substituted a declaration that section 11 of the Local Government Act 1946, to the extent that it authorised the collection of the county rate on land independently of buildings, was invalid having regard to the provisions of Article 40.3 of the Constitution.
The principal effect of the Supreme Court decision is, that rates can no longer be levied on land.