The Valuation Office holds records of the location of every mobile phone mast it has identified and assessed to non-domestic rates in England and Wales in respect of the current 2005 rating lists. The 2010 Revaluation will be based on the current assessments identified on the 2005 rating list and any new assessments raised before 1 April 2010.
Once a valuation officer has identified the location and address of a mobile phone mast it can send a statutory request under paragraph 5 of schedule 9 to the Local Government Finance Act 1988, as amended, requesting specified information from the operator in order to raise a non-domestic rating assessment. The data requested include tenure and site sharing information.