To ask Her Majesty's Government whether the number of animals kept in a zoo or safari park is a material consideration by the Valuation Office Agency when rating a zoo hereditament for the 2010 business rates revaluation; whether the type of animals kept is a material consideration; and whether there is a tariff for different types of animal. [HL6075]

The number and type of animals kept in a zoo or safari park are only material in the rating assessment in so far as they meet the expectations of visitors, given the nature and size of the hereditament in question. The animals are not rateable items and the number and type present do not directly translate to the quantum of the rating assessment.

Accordingly, the approach to assessment by the Valuation Office Agency does not involve a tariff for different types of animal.