Rating and Valuation (S.I., 2009, No. 204)

There were three flaws in the way that the VOA conducted its ports review. First, it was clear before the Southampton container ports case was settled that a significant number of properties in ports should have been separately listed and paying business rates for some time, but was not doing so. Only after that was the legal position clear. I understand why that happened, but in hindsight it would have been better if the VOA had done some work before then. Secondly, the communication was not good enough, which is a point that the VOA's chief executive has conceded to Committees of this House. Thirdly—this, too, has been conceded by the VOA—more investigative work should have been done in conducting the ports review. Things have taken longer than they should have. That is partly why we are in this position now, rather than earlier in the list period. However, none of that changes the principle or the argument that I have just set out to the House, which is that the ports review did not change the way in which the system operates, the policy or the legal basis, and it did not even change the application of the business rates system to businesses based in the ports.