questionText: To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 April 2025 to Question 44492 on Business Rates: Tax Allowances, if she will list the special category codes for the types of hereditaments whose valuation is assessed (a) in whole and (b
answerText: Special category codes (SCAT) identify the type of property, not the valuation methodology adopted. They cannot be used to identify the valuation method because for some property types a receipts and expenditure, contractor’s or rental comparison methods ...
heading: Business Rates: Valuation