questionText: To ask the Chancellor of the Exchequer, with reference to the Valuation Office Agency's publication, VOA rating list downloads, whether the Unique Address Reference Number (UARN) matches individual hereditaments on the 2026 draft non-domestic rating list with their previous entry on the 2023 non-domestic rating list; and how are properties matched if they do not have an UARN.
answerText: I refer the hon member to the answer given on UIN 99863.
heading: Business Rates: Valuation