Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 22 December 2025, to Question 99863, on Business Rates, for what reason do some hereditaments not have an Unique Address Reference Number listed in their entry in the Valuation Office Agency's published VOA rating list downloads dataset.

The current dataset for the 2023 Rating List includes a “proxy record” for each hereditament that has been deleted from the 2023 Rating List. They are included in the data to provide an effective date of deletion from the 2023 Rating List. As these are hereditaments which have been deleted from the 2023 Rating List they would not be present in the subsequent 2026 Draft Rating List.