Written question asked by Austin Mitchell (Labour) on Monday, 29 March 2010, in the House of Commons. It was due for an answer on Tuesday, 6 April 2010. It was answered by Barbara Follett (Labour) on Wednesday, 7 April 2010 on behalf of the Department for Communities and Local Government.

Non-Domestic Rates: Ports

Question: To ask the Secretary of State for Communities and Local Government how many fast track reviews of rating assessment of port companies were (a) initiated and (b) completed in 2009; how many will continue into 2010-11; how business rates are being collected from companies which have not yet been assessed; and whether such companies are deemed to be listed for business rates.

Answer: Under the fast-track arrangements for ratepayers with backdated bills, which it introduced on 24 November 2008, the Valuation Office Agency (VOA) pledges to give an initial response to points raised about proposal within 10 working days and a final decision within two months in all but the most complex cases.Up until 17 March 2010, 1,026 formal challenges have been subject to the fast-track arrangements, of these, 644 have been resolved and 382 are outstanding. 197 have been transmitted as appeals to the valuation tribunal following issue of the valuation officer's considered decision. In practice, although ratepayers and their agents have been invited to support early listing dates, very few have taken this offer up.Rates are a tax on properties capable of beneficial occupation. When one appears on the ratings list, its occupier, which may be a business, becomes liable for this tax. All properties that appear on the ratings list are similarly liable and their rates will be collected by the billing authority in the usual way. However, if for any reason, including an exemption, a property does not appear on the ratings list, it means that rates are not being collected in respect of that property.

Secondary information