evidence: Data provided by Northern Ireland Land and Property Services for Main Street in Larne shows the rateable value of properties on Main Street are on average much lower than Regent Street. The average non-exempt Net Annual Value of the 125 non-domestic properties in Larne is £9,842, with average rates before reliefs working out around £5.8k; if the relevant small business rates relief is applied, average rates would fall to around £5.1k. [...] The property with the highest rateable value on Regent Street is the flagship Apple store at 235 Regent Street with a rateable value of £4.4m. On Main Street in Larne the property with the highest NAV is the former Dunnes Stores at 35-41 Main Street with a rateable value of £140,500. [...] Despite the multipliers — or "poundage" — on non-domestic properties in Larne being higher than the equivalent rates in London, far higher commercial rents in the West End of London mean that rates in Regent Street are on average much higher than they are on Main Street in Larne.