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Evaluation of the Impact and Effectiveness of the Small Business Rates Relief Scheme
APPENDIX D
NOTES ON QUANTITATIVE ANALYSIS METHODOLOGY
The quantitative analysis was undertaken through using data on the local authorities' valuation rolls and rates relief databases and analysing these datasets in Excel.
The sectoral analysis was undertaken through using the description of the property and the name of the tenant or owner on the valuation roll and assigning it to one of the standard sectoral classifications. We then attempted to match the rates relief data to the valuation roll using a number of variables, such as street name and number, tenant's name and/or rateable value of the property. The data could be matched up very well in some local authority areas (such as the Borders), but not so well in others (such as Argyll and Bute), e.g. because the rates relief database included the street name and number of a property but the valuation roll only had the street name in a number of cases, thus an exact match could not be made between the two databases. For this reason, we could only match a sample of cases on the rates relief database with those on the valuation roll. In Borders, we achieved a 100% sample, but in Argyll and Bute we only achieved a 23% sample.
The sectoral analysis therefore only produces results on a sample basis on cases on which a match could be found between the two databases.
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