To ask the Chancellor of the Exchequer how many fast-track reviews of port rating assessment have been initiated by the Valuation Office Agency; how many such reviews will be completed before the end of the 2009-10 financial year; and for what reasons businesses reviewed after the end of 2009-10 will be required to pay retrospective rates to 2005. [323595]

From 24 November 2008, the Valuation Office Agency (VOA) put in place ‘fast track’ arrangements for ratepayers affected by the review of ports who wish to question or challenge their new rating assessments. As at 10 March 2010, the fast track arrangements have been applied to 972 proposals (appeals), of which 608 have been completed.

It is estimated that 650 reviews will be completed by 5 April 2010.

The effective date of any change to the rating lists will be determined in England by the Non-Domestic Rating (Alterations of Lists and Appeals) Regulations (England) 2005. Where changes are made after 5 April 2010, the nature of the change and the application of the regulations will dictate whether the effective date is limited to the date of alteration or is backdated to some earlier date.