Written questions by Simmonds.

With reference to the answer of 17 March 2026 to Question 118523 on Council Tax: Valuation, whether new DwellingHouseCodes were added by the Valuation Office to assist the council tax revaluation in Wales.

Awaiting answer.

If she will publish the most recent version of the Valuation Office Agency's Property Details Guide.

There are no plans to publish the Valuation Office’s Property Details Guide at this time.

What estimate she has made of the successful appeal rate against valuations for the new council tax surcharge.

HMRC Valuation Office is developing its approach to the High Value Council Tax Surcharge. The Government recognises the importance of the right to appeal and will consult on the details of this in 2026.

With reference to the Valuation Office Agency news story entitled VOA integration with HMRC, of 12 March 2026, whether Valuation Office branding will be retained by HMRC.

From 1 April 2026, the Valuation Office Agency no longer exists as an executive agency, and now operates as a group within HMRC. The Valuation Office name has been retained, and it has been integrated into HMRC’s branding for customer communications.

Whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.

If a residential property currently attracts the Annual Tax on Enveloped Dwellings and is above the threshold for the High Value Council Tax Surcharge, it will pay both.

Which taxes (a) local authorities and (b) combined authority mayors will retain local revenues for.

The Government is developing a roadmap for fiscal devolution, which will set out plans to give mayors of strategic authorities control of a share of some national taxes that for too long have been allocated by central government. The Government will be working closely with mayors and businesses to develop the details of the roadmap, which will be published at this year’s Budget. Local authorities already retain revenues from council tax, and a locally retained share of business rates under the Business Rates Retention System, subject to reliefs and exemptions.

With reference to the answer of 19 March 2026 to Question HL15251 on Business Rates, whether devolved Administrations will receive Barnett consequential funding for pub and live music relief; and whether the figures cited are for England only.

Business rates are a devolved tax. Details on business rates receipts in England can be found on page 112 of the Office for Budget Responsibility’s March 2026 Economic and Fiscal Outlook. The Barnett formula applied in the normal way, as set out in the Statement of Funding Policy, to changes in business rates revenue. A breakdown of Barnett consequentials for the Devolved Governments as a result of decisions at Spring Forecast will be reflected in the next iteration of the Block Grant Transparency publication.

What estimate she has made of gross business rate receipts in (a) England and (b) the United Kingdom in (i) 2024-25, (ii) 2025-26 and (iii) 2026-27 following changes to pub and live music relief.

Business rates are a devolved tax. Details on business rates receipts in England can be found on page 112 of the Office for Budget Responsibility’s March 2026 Economic and Fiscal Outlook. The Barnett formula applied in the normal way, as set out in the Statement of Funding Policy, to changes in business rates revenue. A breakdown of Barnett consequentials for the Devolved Governments as a result of decisions at Spring Forecast will be reflected in the next iteration of the Block Grant Transparency publication.

Pursuant to Answer of 10 February 2026 to Question 109627 on Music Venues and Public Houses: Business Rates, if she will publish information on pubs and live music venues relief.

In 2026/27, all pubs and live music venues will benefit from 15% relief on their new business rates bills on top of the support announced at the Budget. Their bills will then be frozen in real terms for two years from April 2027.

If she will make an assessment of the potential impact of name of the high value council tax surcharge on public awareness of the local authorities' role in the process of collecting revenue from this tax.

As set out at Budget 2025, the High Value Council Tax Surcharge will be administered alongside existing Council Tax by local authorities, who will collect revenue. The Government will undertake a new burdens assessment to ensure costs to local authorities are fully funded.

Further to 3/2026: Pubs and Live Music Venue Relief local authority guidance, whether race courses are still designated as retail, hospitality and leisure for the purposes of the RHL multiplier.

I refer the member to the answer given to UIN 97815 on the 8 December 2025

Further to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, what number and proportion of hotels have seen their Rateable Value increase above the English average change of 19%.

Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation.

What is the total budget for the Valuation Office Agency's Council Tax Valuation Operating System; and which contractors are being used to deliver the project.

Information about the Valuation Office Agency’s Valuation Operating System for Council Tax can be found on Contracts Finder.

With reference to the Council Tax Valuation Operating System Evaluation, published by the Valuation Office Agency on 20 January 2026, what are the new geospatial tools, and which datasets is it populated with.

The Valuation Office Agency’s Valuation Operating System for Council Tax replaces multiple existing tools with a single case management system. This includes a mapping tool which utilises publicly available geographical data and government records to support Council Tax work.

Pursuant to the answer of 20 January 2026, to Question 104894, on business rates, and to the answer of 6 January 2025, to Question 20948, on Business Rates: Greater London, whether the Chief Statistician of the Valuation Office Agency has consulted on the change to official statistical publications.

As part of its official statistics, the Valuation Office Agency (VOA) publishes the number of hereditaments by Special Category Code and local authority. The percentage change in RV is also published by Special Category Code and by Local/Unitary authority separately.

Further to the business rate information letter, 1/2026: Pubs and live music venues relief 2026 to 2027, whether the new relief is subject to a state aid cap for chain pubs; and whether it will apply to venues subject to the high value multiplier.

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years. Final costings will be confirmed at a fiscal event in the usual way. The retail and hospitality sectors will continue to benefit from the £4.3 billion support package announced at Budget. This support package means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

With reference to the business rate information letter entitled 1/2026: Pubs and live music venues relief 2026 to 2027, of 27 January 2026, what the cost is of the new relief in (a) 2026-27, (b) 2027-28 and (c) 2028-29.

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years. Final costings will be confirmed at a fiscal event in the usual way. The retail and hospitality sectors will continue to benefit from the £4.3 billion support package announced at Budget. This support package means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

With reference to the business rates revaluation 2026, whether the base liability for charity shops' (a) transitional rate relief and (b) Supporting Small Business Relief includes the application of mandatory charitable rate relief.

The base liability for charity shops within the transitional relief scheme does not include the application of mandatory or discretionary charitable rate relief. However, charitable relief where applicable is awarded against the bill after Transitional Rate relief. A charity is not eligible for Supporting Small Business Rate relief. For more information on Charitable Rate relief, please see: Business rates relief: Charitable rate relief - GOV.UK

Further to the business rate information letter, 1/2026: Pubs and live music venues relief 2026 to 2027, whether the new relief will be available to (a) licensed premises which have a members’ clubs premises licence under the Licensing Act 2023 and (b) the bar of a community sports club.

This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.

With reference to her Department's correspondence entitled 1/2026: Pubs and live music venues relief 2026 to 2027, published on 27 January 2026, whether a gastro-pub categorised by the Valuation Office Agency as a restaurant is eligible for the relief; and whether a restaurant with a bar at which customers can sit and order a drink without food makes the venue eligible for the pubs relief.

This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.