To ask the Chancellor of the Exchequer if he will place in the Library a copy of the Valuation Office Agency’s non-domestic rating guidance, RAT IA, as amended to include advice on the smoking ban. (230305)

A copy of the Valuation Office Agency’s Rating Instruction and Advice reference 260106, which was updated to include advice on the Smoking Ban in June 2008, has been placed in the Library.

To ask the Chancellor of the Exchequer what methodology will be used to calculate the rateable value of (a) micro wind turbines and (b) solar or photovoltaic cells, for the 2010 rates revaluation; and if he will place in the Library a copy of the relevant guidance used by the Valuation Office Agency. (230309)

The method of determining the rateable value for the 2010 revaluation of these items will be by reference to cost as at 1 April 2008 (antecedent valuation date) multiplied by the decapitalisation rate applicable from 1 April 2010. For the 2005 rating lists, wind turbines or solar/voltaic cells operating within the microgeneration rules are treated as excepted plant and machinery and attract no rateable value. This will be applicable up to and including 31 March 2010.

The SI 2008 No. 2332 came into force on 1 October 2008 and detailed guidance for VOA staff is in preparation. This will be incorporated into the VOA Rating Manual which is available on the VOA website at www.voa.gov.uk. It is anticipated that the guidance will be published by 30 November 2008.