Written questions by Cooper.

With reference to the Answer of 18 December 2025 to Question 99813 on Business Rates: Tax Allowances, how many and what proportion of ratepayers who will see no increases were eligible for Retail, Hospitality and Leisure relief in 2025-26.

Over half of all ratepayers will see no bill increases from the 2026 business rates revaluation, including 23% seeing their bills go down. Furthermore, most properties seeing increases will see them capped at 15% or less in 2026/27, or £800 for the smallest. The Government has introduced new permanently lower multipliers for eligible retail, hospitality and leisure (RHL) properties. These new multipliers are worth nearly £1 billion per year and benefit over 750,000 properties. The RHL multipliers are being paid for through a high-value multiplier on the top one per cent of most expensive properties, including many large distribution warehouses, such as those used by online giants. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment she has made of the adequacy of the Lifetime ISA property cap threshold for (a) England and (b) St Albans constituency.

Data from the latest UK House Price Index shows that while the average price paid by first-time buyers has increased, it is still below the LISA property price cap in all regions of the UK except for London, where the average price paid is affected by boroughs with very high property values. At Autumn Budget 2025, the Government announced that it will consult on introducing a new, first-time buyer only savings product that will provide the bonus when a person uses it to buy a house, giving savers flexibility in case their circumstances change. Details of the new scheme will be set out as part of the consultation in due course. The Government keeps all aspects of savings tax policy under review.

Pursuant to the Answer of 12 March to Question 118384 on Hybrid Vehicles: Excise Duties, whether she has considered the potential merits of allowing those PHEV drivers who (a) opt in to doing so and (b) have vehicles with the technical means to record miles driven in electric or petrol mode, to submit accurate returns to allow eVED to be paid only on those miles not already subject to fuel duty.

As announced at Budget 2025, plug-in hybrid vehicles (PHEVs) will be subject to a reduced electric Vehicle Excise Duty rate of 1.5 pence per mile upon its introduction in April 2028 – half the rate that will apply to fully electric cars. This approach recognises that PHEVs have the capacity to drive in either electric or petrol mode and strikes the right balance between fairness, protecting motorists’ privacy and minimising administrative burdens on motorists. The government recognises that the large majority of EVs and PHEVs have in-built vehicle telematics, which monitor various driving activities and are viewable by drivers, vehicle manufacturers, or permitted third parties in some cases. The government will not mandate use of these telematics for administering eVED; however, it welcomed views in the consultation on how various types of technologies could be used on an opt-in basis in future to simplify the system and reduce administrative burdens on motorists and businesses. The consultation closed on 18 March 2026. The Government will publish a response in due course.

What assessment she has made of the potential merits of guaranteeing access to free banking services for small charitable groups at (a) Post Office branches and (b) banking hubs.

Charities and community groups make a valuable contribution across the country, and it is important that they can access suitable banking services in person and online. Decisions about the provision of banking services, and associated fees, are primarily commercial matters for banks who must meet strict financial crime and customer due diligence obligations. Charities and community groups often have more complex account structures (for example, multiple trustees), making their banking needs more expensive and operationally demanding, which may explain the fees applied. It is important for charities to shop around to ensure they pick the most appropriate banking product for their needs. UK Finance worked closely with the charity sector and Government to produce an ‘Account Finder’ tool designed exclusively for charities and voluntary organisations so they can browse providers and accounts easily, including their charges. The Government understands the importance of banking services to communities and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Over 270 hubs have been announced so far, and more than 225 are already open. Banking hubs provide personal and business customers with access to everyday counter services, including cash withdrawals and deposits, balance enquiries and bill payments. They also contain dedicated rooms where all customers can see community bankers from their own bank to carry out other banking services as they would in a traditional bank branch. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, and pay bills at over 10,000 of Post Office branches across the UK. Fees for these services remain a commercial decision for the bank providing the account.

Pursuant to the Answer of 19 January to Question 105303 on Business Rates: Valuation, with reference to the oral evidence from Jonathan Russell and John-Paul Marks to the Treasury Select Committee of 13 January 2026, how many data drops of ratings (a) information and (b) analysis did her department receive from the VOA in each month since January 2025.

The VOA share data with MHCLG as part of the policy development process.

How many public houses in England and Wales did the Valuation Office Agency request trading figures from for the purposes of calculating their Fair Maintainable Turnover for the 2026 ratings list.

The Valuation Office Agency requested trading information from approximately 37,000 public houses for the 2026 Revaluation.

With reference to the letter from the Leader of the House of Commons of 15 January 2026, reference AC/MP1190, on what date her Department plans to respond to hon. Member for St Albans.

I will write to you as soon as practicably possible.

Pursuant to the Answer of 19 November 2025 to Question 90360 on Business Rates, when the Valuation Office Agency provided the draft valuations for the 2026 Rating List to her Department.

HM Treasury does not receive the full ratings list, as that would require data on named individual businesses to be shared, which would impact taxpayer confidentiality.

Pursuant to the Answer of 10 December to Question 97661 on Business Rates: Tax Allowances, what proportion of the ratepayers who will see their bills reduced are listed as a hereditament that has been assessed as qualifying for the retail, hospitality and leisure multiplier from 2026/27.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties, including distribution warehouses used by online giants. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Pursuant to the Answer of 10 December to Question 97661 on Business Rates: Tax Allowances, how many and what proportion of the ratepayers who will see no increases were eligible for Retail, Hospitality and Leisure relief in 2025-26.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties, including distribution warehouses used by online giants. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What discussions her department has had with Amazon on its proposal to support the collection of £700 million in VAT receipts from online marketplace sellers operating overseas.

Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.The changes were introduced to ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes, together with the abolishment of Low Value Consignment relief, will raise £1.8 billion per annum by 2026-27. The Government engages with a wide range of stakeholders as part of the policy making process.

If she will expedite a consultation into proposals to require online marketplace sellers to collect VAT from overseas sellers.

Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.The changes were introduced to ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes, together with the abolishment of Low Value Consignment relief, will raise £1.8 billion per annum by 2026-27. The Government engages with a wide range of stakeholders as part of the policy making process.

What the cost to the public purse is of reducing the retail, hospitality and leisure multiplier by the maximum permitted by the Non-Domestic Rating (Multipliers and Private Schools) Act 2025.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without our support, pubs would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

How many and what proportion of retail, hospitality and leisure businesses will be eligible to receive transitionary relief for business rates in 2026-27.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years. This includes a redesigned transitional relief scheme which caps bill increases, and is worth £3.2 billion over the next 3 years, and a supporting small business (SSB) scheme capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief worth over £500 million. The Government has gone further, by expanding this to ratepayers losing RHL relief to offer further support worth an additional £1.3 billion as they transition to permanently lower tax rates. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Pursuant to the Answer of 24 November 2025 to Question 92918 on Business Rates, how many business premises (a) have been brought into paying business rates for the first time and (b) will pay more per year in business rates as a result of the revaluation since the Autumn Budget 2025.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment she has made of the potential impact of the reduction of the Retail, Hospitality and Leisure multiplier and the withdrawal of the capped Retail, Hospitality and Leisure Relief scheme on multiple retail and hospitality operators.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to an even higher tax rate for high-value properties.

Whether she has made an assessment of the potential impact of reducing the RHL multiplier by 20p on the (a) public purse and (b) long term viability of the Retail, Hospitality and Leisure sectors.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to an even higher tax rate for high-value properties.

Pursuant to the Answer of 5 September 2025 to Question 69409 on Business Rates: Impact Assessments, if she publish sector-specific impact assessments for (a) hospitality, (b) retail and (c) leisure businesses with rateable values under £500,000 of the effect of the (i) withdrawal of Retail, Hospitality and Leisure (RHL) Relief, (ii) implementation of the 2026 VOA draft ratings list and (iii) the reduction of the RHL multiplier.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to an even higher tax rate for high-value properties.

What information her Department holds on the proportion of text redacted in statements provided to hon. Members from opposition parties in advance of the Chancellor’s statement on each Budget day since 1997.

Redactions to documents shared in confidence are made for reasons of market sensitivity. The full Budget documentation and the Chancellor’s speech are shared with all MPs as soon as the Chancellor finishes delivering the Budget speech.

If she will publish copies of the redacted statements provided to opposition MPs each budget day in advance of the Chancellor’s statement to the House of Commons in each year since 1997.

Redactions to documents shared in confidence are made for reasons of market sensitivity. The full Budget documentation and the Chancellor’s speech are shared with all MPs as soon as the Chancellor finishes delivering the Budget speech.