Letter to the Parliamentary Commissioner
for Standards from Mr Roy Beggs MP
At the time of your earlier inquiry, I had no other
interests to be registered. The property at 41 Station Road, Larne
had been transferred by my wife and myself to our daughters.
I have not paid tax or claimed allowance against
tax since the property transferred to Mrs * * * and Mrs * * *.
They have paid the tax due since.
Tax on rental income from 41 Station Road, Larne
was paid. Tax allowance was claimed in 1994-1995 in respect of
complete re-roofing. No other claim for Tax Allowance was made
on rental income from 41 Station Road.
1. This property was purchased at a cost
of £10,000 in 1988. I enclose a copy of the valuation at
the time of transfer as supplied to Auditors Brian Stewart, Beattie
2. No. Not deemed of substantial value.
3. House bought in 1988 on 17th August. It was first
used as a constituency office from December '89 and the rent claimed
for 1989-1990 included a claim for sixteen weeks in 41 Station
Road. The first full year rent claimed was for 1990-1991. No claim
was made for 41 Station Road, Larne between August 1988 and December
1989. During this period renovations and alterations were made
which were completed by the end of March 1990.
4. I contacted the District Valuer after receiving one
of your letters in which you asked if rent level was agreed with
the Finance Department.
Rent was discussed with Robert Stirling & Co.
Auctioneers, Estate Agents, Valuers. Enclosed receipt.
4. I advised you to contact the District Valuer formally
for his assessment having formed the impression that the District
Valuer worked for Government, Public Bodies. Mrs * * * and Mrs
* * * engaged International Property Advisers DTZ McCombe Pierce
whose Valuation report is enclosed.
5. The rent level set was in keeping with rents charged
for similar properties most of which were rented out at higher
weekly rents than assessed by the District Valuer whose valuation
determined the maximum level of Housing Benefit paid by the Northern
Ireland Housing Executive to claimant in privately owned property.
This was deemed to be a fair approach and appears to produce figures
until recently which are close to your District Valuers assessment.
6. No. I had not read the guidance notes. I did not consult
the Finance office.
7. Rent claimed in 90-91 was £2,080
Rent claimed in 91-92 was £1,297.43
Rent claimed in 92-93 was £2,080
The lower claim in 91-92 was because there were insufficient funds
in Office Cost Account to pay rent which the District Valuer assessed
at £2,340 per annum.
Rent claimed 93-94 was £2,600 (Same as Valuation & Lands
Rent claimed 94-95 was £2,600 (Same as Valuation & Lands
Rent claimed 95-96,96-97,97-98 averaged £2,619.35 ie. £19.35
per annum over Valuation.
Rent claimed since 1998-99 is above valuation by District Valuer
but approximates to the Independent Valuation supplied by DTZ
7. Rent has been claimed at the end of the financial
year when all other expenses have been paid. Low level rent claimed
indicated insufficient funds in Office Costs.
I have repaid £58.05 in respect of years 95-98 (3 x £19.35)
and £160.00 for 99-2000 to the Fees Office.
8. I was advised when finalising my 96-97 tax accounts
to make a will.
9. It was transferred as a gift. No payment made. There
was an independent valuation for tax which was supplied to the
10. You will be aware that solicitors take time to process
instructions. Time had also passed before I found time to sign
completion documents. Rent has always been claimed at the end
of the financial year. Decision had been made at end of financial
year 96-97 to transfer property and rent was paid to them for
1997-1998 when claimed in 1998. Mrs * * * and Mrs * * * have paid
tax on rent received since 1997-98.
11. Outright transfer was intended to be effective from 1-4-97.
12. Tax has been assessed and paid by myself and Mrs Beggs
on rent claimed from Office Costs Allowance up to 31-3-97 in respect
of 41 Station Road, Larne.
13. I have not moved office.
I have lived at 9, Carnduff Road, Larne since 14/7/1966. This
is my home address. Some constituency work is done from our home
and constituents are regularly assisted when they call here at
As some correspondence from you to me had arrived opened, I gave
instruction for my mail to be sent direct to my home until this
issues is finally cleared up.
My constituency office is still at 41 Station Road, Larne. The
tenancy will continue.
14. Since I was first elected, property at 8 Glynn Road Larne
was owned by Mrs E W Beggs from August 1983. Planning permission
was obtained for change of use to office accommodation. Renovations,
alterations and preparation for office use were carried out through
1984 into 1985.
From 1/4/85-31/3/86, 1986-1987, 1987-1988, 1988-1989 office rent
was claimed at £1,300 per annum as agreed with Robert Stirling
Auctioneer Valuer. 8 Glynn Road was occupied until December 1989
and then the constituency office transferred to 41 Station Road,
Rent claimed from Office Cost for 1989-1990 was £1,460 and
tax has been paid.
In May 1984 No. 6 Glynn Road was purchased by our daughter, Mrs
* * *. The intention was to integrate both properties. Plans were
drawn up but could not be proceeded with because of redevelopment
proposals for public housing and eventually a Vesting Order. No
income was received from time of purchase to Vesting Order acquisition
and as No. 6 Glynn Road remained vacant throughout the period,
the £1,000.00 invested in 1984 realised only £55.16
in the compulsory purchase.
21 August 2001