Written questions by Simmonds.

With reference to paragraph 5.69 of the Autumn Budget 2024, HC 295, what estimate her Department has made of the yearly change in business rates receipts from private schools in each of the next five financial years; and whether (a) her Department and (b) the Valuation Office Agency has made an estimate of the number of hereditaments that are expected to become liable to pay higher business rates.

At Autumn Budget 2024, the Government reconfirmed that it will remove private schools’ eligibility for charitable rates relief under business rates in England from April 2025. This intervention will raise around £140 million per year. Business rates retention means that local authorities retain a proportion of all business rates revenue. As such, the increase in rates receipts due to the reduction in charitable rates relief for private schools will be shared between central and local government. There are approximately 2,440 private schools in England, of which around 1,140 are charities. The business rates system already provides an exemption for certain properties being used for disabled people. Additionally, the government will legislate to ensure that private schools providing “wholly or mainly” for pupils with an Education, Health and Care Plan (EHCP) will retain their relief. Taken together, the Government expects that around 1,040 private schools will lose their charitable rate relief.

With reference to paragraph 2.8 of the Autumn Budget 2024, HC 295, if she will publish the methodology used to forecast the delivery of savings of (a) £2.2 billion and (b) £4 billion on asylum in those years.

This government has already ended the Rwanda Migration and Economic Development Partnership and is reforming the asylum system by streamlining capacity to process asylum seekers and returning those that do not have the right to stay in the UK. This will start the process if ending the use of hotels for asylum seekers and deliver over £4 billion in savings in the next two years. This is based on Home Office modelling projecting the costs of the asylum support system following the measures taken since July. The savings are generated against the Home Office’s forecasts of the costs of the asylum support system under the previous Government’s policies.

With reference to her Department's discussion paper entitled Transforming Business Rates, published on 30 October 2024, what the estimated yearly increase is in business rate receipts from the higher multiplier on hereditaments with a Rateable Value of above £50,000 from 2026-27.

To protect the high street, the government intends to introduce permanently lower tax rates for high street Retail, Hospitality and Leisure properties from 2026-27. This tax cut must be sustainably funded, and the government intends to introduce a Large Business Multiplier from 2026-27, which will apply a higher rate on the most valuable properties (with rateable values of £500,000 and above). The rates for new multipliers will be set at Budget 2025 so that the government can factor into its decision-making the next revaluation outcomes and the broader economic and fiscal context.

Whether she plans to (a) increase and (b) discontinue business rate reliefs in 2025-26.

The government is committed to delivering a fairer business rates system by levelling the playing field between the high street and online giants, better incentivising investment, tackling empty properties and supporting entrepreneurship. Any decisions on future tax policy will be announced by the Chancellor at a fiscal event.

Whether she plans to (a) increase and (b) uprate the business rate multipliers for 2025-26.

The government is committed to delivering a fairer business rates system by levelling the playing field between the high street and online giants, better incentivising investment, tackling empty properties and supporting entrepreneurship. Any decisions on future tax policy will be announced by the Chancellor at a fiscal event.