Written questions by Cleverly.

Pursuant to the answer of 4 February 2026, to Question 109138, on business rates, whether the 2026 revaluation was subject to Collective Cabinet responsibility and agreement, or whether it was deemed part of a fiscal event.

The VOA is responsible for valuing non-domestic property for business rates purposes. They are required by law to compile and maintain up-to-date rating lists for non-domestic properties in England and Wales, impartially and independent of central government. The Treasury worked closely with the Ministry for Housing, Communities and Local Government in the run up to Budget once the VOA shared the results of the changes in rateable values. That is why the Government introduced a support package at Budget worth £4.3 billion, to protect ratepayers seeing large bill increases.

What assessment she has made of the potential impact of the (a) National Insurance increase, (b) National Living Wage, (c) Increase in Beer excise duty, (d) the Tobacco and Vapes Bill and (e) the increase to business rates on the hospitality industry in (1) England and (2) other constituent nations.

The Government recognises the important contribution that businesses in the hospitality sector make to local communities, the high street and the wider economy across the UK. The potential impacts of changes on this sector are carefully considered as part of policy development. Where changes are made, relevant impact notes and assessments are published at fiscal events and otherwise as necessary, in line with the Government’s usual practice. The Treasury also engages regularly with the hospitality sector to understand the challenges they face. The Government continues to provide targeted support to the hospitality sector through the tax system and other policies and keeps all areas of the tax system under review, with future decisions taken at fiscal events under the normal process.

Pursuant to the answer of 12 February 2026, to Question 111133, on Housing: Sales, whether HMRC holds information on the number of sales of primary homes by local authority area in 2025.

HMRC does not hold the information requested.

With reference to the Office of Financial Sanctions Implementation's blog entitled OFSI and partners clamp down on the abuse of cryptoassets, of 28 January 2026, whether the OFSI will examine crypto donations being made to political organisations.

Since 2020, UK cryptoasset firms have been subject to the Money Laundering and Terrorist Financing Regulations, requiring strict supervision, customer checks and suspicious activity reporting. Since 2023, these firms have also been required to collect, verify and share information about the sender and receiver of transfers. The Treasury’s Office of Financial Sanctions Implementation (OFSI) works alongside other government agencies to tackle the threats posed to sanctions by illicit cryptoasset activity. While OFSI does not comment on individual cases, it is fully prepared to investigate any sanctions offences, including those that may involve donations to political organisations. The rules for donations in cryptoassets apply in the same way as they do for any other political donations. The Government announced in December 2025 that the independent Rycroft Review will assess current financial rules and safeguards that regulate political finance and political parties. The Review will specifically consider safeguards against illicit funding streams, including difficult-to-trace assets such as cryptoassets.

Pursuant to the answer of 2 February 2026 to Question 107997 on Council tax, valuation, whether the new council tax surcharge will entail new value significant codes; and whether new codes were created for the council tax revaluation in Wales.

The Valuation Office Agency (VOA) is developing its approach to the High Value Council Tax Surcharge and will set out more details in due course, alongside the government's consultation in 2026.For the Council Tax revaluation in Wales, the VOA has not collected additional codes over and above those already used within England and Wales.

Pursuant to the answer of 21 November 2025 to Question 90226 on Business Rates: Tax Allowances, if she will publish data for the number of hereditaments on the 2026 Rating List with a Rateable Value above £500,000 by Special Category code.

You can find data related to the 2026 revaluation here: Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list) - GOV.UK

Pursuant to the answer of 4 February 2026 to Question 108649 on Valuation Office Agency: Training, if she will list the titles of the 400 internal training opportunities in relation to council tax and business rates.

The VOA training modules are for internal use only and are not routinely published.

Pursuant to the answer of 6 February 2026 to Question 109143 on Business Rate: Uprating, what the evidential basis is for the business rate system raising the same amount of revenue as was forecast before the Spring Budget 2025; and what the date and sources are for the previous estimate.

Business rates receipts are forecast independently by the Office for Budget Responsibility (OBR).The previous answer that the business rates system will raise the same amount of revenue in the coming year as was forecast before the Spring Budget 2025 is based on a comparison between the OBRs pre-measures forecast at Spring Budget 2025, and forecasts for the same year at Autumn Budget 2025, which incorporates policy costings.

Pursuant to the answer of 25 November 2025 to Question 91847 on Leisure: Business Rates, when the analysis on the effects of the multiplier arrangements will be published.

The Government published its assessment of the business rates retail, hospitality and leisure multipliers on the 26 November 2025, which can be found here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier

Pursuant to the answer of 5 February 2026 to Question 109139 on Business Rates: Valuation, if she will publish that analysis.

The government does not routinely publish analysis and advice used during the policy making process.

With reference to page 30 of the Budget 2025 policy costings document, published in November 2025, if she will make an assessment of the reasons for the change in business rate RHL multipliers between 2026-27 and 2027-28.

The retail, hospitality and leisure (RHL) multipliers being introduced from April are worth nearly £1 billion per year and will benefit over 750,000 properties in England. The Exchequer impact of the new RHL multipliers can be found on page 30 of the ‘Policy costings’ document, published at the Budget and found online at this address: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf

Pursuant to the answer of 4 February 2026, to Question 108650, on Gardens: Council tax, whether there is internal guidance on how gardens are valued for council tax, other than prevailing legislation.

Where a dwelling includes a garden, then this will be reflected in the valuation subject to the legislative framework. The Valuation Office Agency’s internal guidance on when gardens are included in the valuation can be found in the Council Tax Manual, published online here.

With reference to the oral statement of 27 January 2026, Official Report, Col. 770, on business rates, what the evidential basis is that around three quarters of pubs will see their bills either fall or stay the same next year; what number of bills will remain the same; and what number of pubs were at the £110k cap for RHL relief in 2025-26.

The statistic is based on analysis conducted by the Ministry of Housing, Communities and Local Government (MHCLG) using property-level data on rateable values from the Valuation Office Agency, and local authority returns on the value of reliefs and the number of properties receiving reliefs, published in MHCLG’s National Non-Domestic Rates statistics.

Pursuant to the answer of 2 February 2026 to Question 107997 on Council tax, valuation, if she will publish the list of Value Significant Codes.

Value Significant Codes are used internally by the Valuation Office Agency to indicate specific features that are likely to affect the value of a property – there are therefore no plans to publish these.

For what reason the council tax surcharge and the ordinary council tax charge for new builds will be based on different antecedent valuation dates from April 2028.

Council Tax bands are based on the price a property could have sold for on a fixed date set in law. The High Value Council Tax Surcharge (HVCTS) is in addition to Council Tax. This will be a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in 2028. The precise antecedent valuation date for HVCTS has not yet been set in legislation.

Pursuant to the Answer of 5 February 2026 to Question 109630 on Council tax: Valuation, what the completion date is for the Council tax valuation operating system; and whether it will be used to assist the (a) council tax revaluation in Wales and (b) council tax surcharge in England.

The Valuation Operating System for Council Tax was launched in 2025 and supports all Council Tax work in England and Wales, including the High Value Council Tax Surcharge

Pursuant to the Answer of 5 February 2026 to Question 109632 on Council tax: Valuation, what (a) geographical tools and (b) datasets are accessible within the new Valuation Office Agency Valuation Operating System.

I refer the Rt Hon Member to the answer given to Question UIN UIN109632 on 5 February 2026.

What Valuation Office Agency guidance exists on the council tax offences of (a) refusing access to a valuation officer who has given notice as required of the exercise of the power of entry, (b) failing to give information about a house to a valuation who has served notice and (c) giving wrong or misleading information to a valuation officer who has served notice as required.

Guidance is set out in Section 1, Part 7 of the Valuation Office Agency (VOA) Council Tax manual: Council Tax Manual - Section 1: introduction and essential background - Guidance - GOV.UK

With reference to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, if she will publish equivalent figures for the average change in Rateable values for pubs between 2023 and 2026 Rating Lists for pubs under VOA special category code 227.

The Valuation Office Agency published data relating to your request can be found here.

What assessment she has made of the potential impact of changing the eligibility for Retail, Hospitality and Leisure support on the monetary value of that support to individual firms.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. Since these new multipliers were announced at Autumn Budget 2024, the Government has been clear that the intention was for their scope to broadly reflect the scope of the current RHL relief. In addition, the Government is providing a £4.3 billion support package to protect ratepayers from large overnight bill increases. This includes extending the supporting small business scheme to those losing RHL relief, which will cap bill increases at the higher of the relevant Transitional Relief cap or £800. As a result, the majority of those seeing increases will see them capped at 15% or less, or £800 for the smallest, next year.