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Non-Domestic Rates: Ports

Volume 502: debated on Monday 14 December 2009

To ask the Chancellor of the Exchequer what the Valuation Office Agency's special category code is for (a) ports and (b) firms within ports; and whether this coding has changed as a result of the changes made to business rates on ports. (305816)

The Valuation Office Agency's Specialist Category Codes (SCAT) for (a) ports are code 433 for statutory docks and harbours (formula), code 434 for statutory docks and harbours (non formula), code 435 statutory docks and harbours (other) and code 089 docks and harbours (non-statutory).

It is not possible to identify (b) the firms within ports by a SCAT code as this will vary depending on the use of the property. No changes have been made to SCAT codes as a result of changes made to business rates on ports.