Request for the following information:
- Whether the VOA publication ‘2010 Central and local rating lists: Non-domestic properties in England & Wales’ includes properties with a rateable value of 0.
- The total number of properties in England with a rateable value of 0.
I can confirm that the publication does include properties with a rateable value of 0. In England there are 17,000 properties with a rateable value of 0 (to the nearest thousand).
This figure has been taken from the data used to create Table CL4 of the aforementioned publication. The publication’s release note provides further information on this data and can be found above.
The VOA keeps properties in the list rather than deleting to capture where a property falls into such a poor state of repair that it becomes uninhabitable. Maintaining them on the list serves as a reminder to us to check whether the property has been refurbished and so is habitable again (in which case it should be given a ‘real’ value and be subject to rates).