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Non-domestic Rates

Volume 495: debated on Tuesday 7 July 2009

To ask the Chancellor of the Exchequer what methodology the Valuation Office Agency uses to calculate the rateable value of supermarket car parking spaces for the 2010 rates revaluation. (283844)

Supermarket car parking spaces will usually be assessed and valued as part of a supermarket rather than separately, having regard to the level of rents paid on it and other supermarkets. For the 2010 rates revaluation, the level of rent as at 1 April 2008 will be adopted.