Non Domestic Rating Revaluation 2010 - Decapitalisation Consultation Responses

The purpose of this consultation was to inform relevant non domestic ratepayers about plans for the treatment of specialised properties (such as hospitals, schools, airports, shipyards) that are assessed with reference to construction costs and afford them the opportunity to express their views and make representation about:

• the continuing need for prescription of decapitalisation rates (the factor which converts the cost estimate to a rateable value); and

• the proposal to follow the English decapitalisation rates for the Revaluation in 2010.

All responses received are recorded below