Every parliamentary written question tabled by James Cleverly this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 1–20 of 188 · Treasury
With reference to the Answer of 15 March 2010, Official Report, House of Commons, Column 674W on Council Tax: Valuation and the Answer of 2 March 2026 to Question 113651 on Council tax: valuation, how many propertie
As of 14 April 2026 there are 25,950,670 dwellings on the Council Tax list in England. Of these, 25,781,260 (99.3%) have a dwelling group, and 25,784,950 (99.4%) have a dwelling type, and 6,755,400 (26.0%) have at least one value significant code. In Wale...
What is the Valuation Office's latest estimate is of the number of distribution warehouses’ category under Special Category Code 151 on the final 2026 Rating List which have a Rateable Value of above £500,000.
The data on distribution warehouses is published in the official statistics for the 2026 Revaluation: Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (compiled list) - GOV.UK
With reference to the OBR's Economic and Fiscal Outlook, March 2026, para 3.31, what assessment she has made of the underlying policy or valuation causes of the (a) 5.2 per cent increase in 2025-26 and (b) 10.0 per
Business Rates receipts are forecast independently by the Office for Budget Responsibility (OBR). The OBR have set out the factors driving changes in Business Rates receipts in the Economic and Fiscal Outlook report (March 2026), paragraphs 3.31 to 3.32.
For what reason the cap in the 2025-26 business rates relief scheme for Retail, Hospitality and Leisure is £110,000 per business.
The £110,000 cash cap was a feature of the Retail, Hospitality and Leisure (RHL) relief under the previous Government. Information on the £110,000 cash cap for the RHL relief can be found at https://www.gov.uk/guidance/business-rates-relief-202526-retail-...
If her Department will undertake a review of the slab system being proposed under the council tax surcharge.
As with Council Tax, the High Value Council Tax Surcharge will be based on properties being placed in bands rather than liabilities being determined based on individual property valuations.
What assessment her Department has made of the potential impact of the devolution of powers for a vacant land tax in Wales on (a) housebuilding and (b) regeneration.
The policy design, legislation and implementation of any tax introduced under a new devolved vacant land tax power, including consideration of the impact of the tax on housebuilding and regeneration in Wales, would be a matter for the Welsh Government and...
With reference to her Department's policy paper entitled Effects of the business rates retail, hospitality and leisure multipliers and high-value multiplier, 26 November 2025, what is the equivalent cost to the £270
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 pa...
What assessment she has made of the adequacy of the Valuation Office Agency's business rates estimator tool's accuracy in producing estimated bills before it was removed.
The business rates estimator tool on GOV.UK is an estimator, and, therefore, designed to provide indicative estimates of business rates liabilities from 1 April 2026. As stated on the tool, estimates could not reflect all individual circumstances, and fin...
With reference to the answer of 23 January 2026, to Question 106143, on Government Departments: Translation Services, if her Department will make it their policy to collate data on Government spending on (a) transla
I refer the Rt Hon member to the answer given to UIN 106143, on the 23rd January 2026. There are no plans at present for HM Treasury to change how it collects or receives data on this issue given spending on such services typically falls below Delegated A...
For what reason HMRC levies VAT on cladding repairs by social housing providers without counting them as costs of completing the original building work.
The building of new homes can be zero-rated for VAT if the work is part of the original construction. However, once building works are completed, later work, such as repairs or replacing cladding, is usually subject to standard-rate VAT, as it is treated ...
Whether the Valuation Office has an Automated Valuation Model for England for council tax purposes.
I refer the Member to the answer given to Question UIN 105190 on 13 January 2026.
What estimate the Valuation Office has made of the number of hereditaments on the 2026 Rating List in the (a) retail, (b) hospitality and (c) leisure sectors with a Rateable Value of above £500,000.
This information was included in the Change in rateable value of rating lists, 2026 Revaluation publication for England and Wales.
With reference to her Department's policy paper entitled Effects of the business rates retail, hospitality and leisure multipliers and high-value multiplier, published 26 November 2025, what is the breakdown of the
The Chancellor’s 2026 Budget increased the level of business rates paid by warehouses such as those used by online giants. That revenue was used to help with lower business rates for retail and hospitality businesses. Between 2026-27 and 2028-29, the Gove...
With reference to her Department's consultation entitled High Value Council Tax Surcharge, published 19 May 2026, whether the deferral scheme will apply to liabilities under the existing council tax system for such
The government will make a deferral scheme available which permits payment of HVCTS to be delayed until disposal of a property, where individuals meet specific eligibility criteria. The deferral scheme will only apply to High Value Council Tax Surcharge l...
With reference to the answer of 16 March 2026 to Question 118509 on Housing: Sales, what information HMRC holds on the (a) number and (b) value of stamp duty land tax transactions for primary homes in England in 202
HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires ...
With reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what assessment she has made of the number of people eligible for the deferment scheme.
The Government is seeking views on the eligibility criteria under which homeowners might defer HVCTS liability in a consultation published on 29 May 2026. Numbers of homeowners eligible will depend on the final design of any deferral scheme. The consultat...
What is the practice of the HMRC Valuation Office / Valuation Office Agency on valuing houseboats which are permanently moored for council tax.
The Valuation Office Agency values properties for Council Tax in line with established practice set out in its published guidance. The approach to valuing houseboats and permanent moorings is set out in the Council Tax Manual, Practice Note 7 (section 4.4...
What is the legislative vehicle by which the council tax surcharge will be implemented, and whether there will be primary legislation in the new session.
The Government expects that the main provisions for the HVCTS will be included in a future Finance Bill.
How many HMRC and HMRC Valuation Office staff have been allocated to support the council tax surcharge valuations and appeals.
The Valuation Office Agency (VOA) is developing its resourcing and recruitment plans for the High Value Council Tax Surcharge (HVCTS) work.
Whether the (a) Gardener’s Lodge, (b) Royal Lodge, (c) Chief Clerks Apartment, (d) Surgery Flat, (e) Crown Equerry’s House, (f) The Royal Guard Room and (g) Royal Residence in Buckingham Palace will be liable to pay
The High Value Council Tax surcharge (HVCTS) will be paid on residential dwellings within Crown properties worth more than £2 million consistent with the general approach to domestic dwellings. The Government launched a consultation of HVCTS on 19 May 202...