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All entries in rating lists and council tax valuation lists have unique address reference numbers. Dwellings are shown in the valuation lists; non-domestic properties in the rating lists and mixed properties (known as composites) usually have an entry in both.
The latest figures released show there are, in England, approximately 22.8 million entries in council tax valuation lists, of which, some 280,000 are composite dwellings. There are approximately 1.7 million entries in rating lists in England.