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 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 Unique Address Reference Number.
answerText: All properties in the rating list are assigned a Unique Address Reference Number (UARN). The UARN for each property is the same between both lists and will continue into the compiled list, due to come into effect on 1 April 2026. 
heading: Business Rates