Non-domestic Rates: Valuation

Mrs. Spelman
To ask the Chancellor of the Exchequer pursuant to the answer of 13 May 2009, Official Report, column 848W, on council tax: valuation, what (a) property attributes and (b) geo-spatial factors were taken into account when reviewing the sub-location codes for the revaluation of non-domestic rates.

Ian Pearson
Sub-locations are codes used by the VOA to group properties with similar characteristics for non-domestic rating purposes. Regard is had to factual characteristics such as property type, quality and location or a combination. No maps are maintained.