Written questions by Cleverly.

Whether (a) her Department and (b) HMRC has undertaken research on the reasons for why savers withdraw money from Lifetime ISAs and incur withdrawal charges.

At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA. The LISA was designed to help people save for both their first home and later life. A 2025 report by the Treasury Select Committee, however, concluded the dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. In addition, the provision of an upfront bonus requires a withdrawal charge for non-compliant withdrawals. HMRC have also conducted research into use of the Lifetime ISA which can be found here: Understanding the use of the Lifetime ISA: qualitative research - GOV.UK The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty. It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.

What analysis the Valuation Office Agency provided to government departments on the potential distributional consequences of the 2026 business rates revaluation before the Budget 2025, including the potential impact on the pub sector.

The Valuation Office Agency (VOA) provides valuation data and analysis on the property market to MHCLG and HMT.

If she will commission a cross-government impact assessment for (a) higher National Insurance on employers, (b) higher business rates and (c) the overnight visitors levy on (i) the economic viability of the hotel sector, (ii) costs to consumers, (iii) domestic tourism and (iv) foreign visitor tourism.

The Government recognises the important contribution that the hotel and wider hospitality sectors make to the economy, to local communities and to the UK’s appeal as a destination for domestic and international tourists.The Government carefully considers the impact of tax measures on businesses, including in hospitality and tourism, within the context of the need to repair the public finances and to fund high‑quality public services. Relevant impact notes and assessments are published at fiscal events and otherwise as necessary in line with the Government’s usual practice.

With reference to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, for what reason casinos and gambling clubs are eligible for the new business rate relief but betting shops are not.

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026. Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted.

What estimate she has made of increase in business rate receipts in England from 2025-26 to 2026-27 as a consequence of the CPI inflation uprating.

Details on business rates receipts for 2025-26 and 2026-27 are set out in the OBR’s economic and fiscal outlook.The further support for pubs and live music venues will be scored at a fiscal event in the usual way.In the coming financial year, because of the government’s interventions, the business rate system is raising broadly the same amount of revenue as it was forecast to before the Budget in Spring 2025.

What assessment she has made of the potential impact of the (a) higher value surcharge in 2025-26 on hereditaments valued at £500,000 and (b) withdrawal of the Retail, Hospitality and Leisure multiplier at £500,000 on the economy.

The OBR’s Economic and Fiscal Outlook sets out the forecast for the economy over a five-year horizon. For more information, please visit https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf

Pursuant to the answer of 17 November 2025 to Question 88671 on Valuation Office Agency: Training, what the titles are of internal training and e-learning videos held by the Valuation Office Agency in relation to council tax and business rates.

The Valuation Office Agency offers in excess of 400 internal training opportunities in relation to council tax and non-domestic rating.

Pursuant to the Answer of 8 January 2026 to Question 102744 on Educational Institutions: Council tax, how many retail, hospital an leisure hereditaments have a rateable value above £500,000 broken down by Special Category Code for which the latest data is available.

This information was included in the Change in rateable value of rating lists, 2026 Revaluation publication: Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list) - GOV.UK

What the estimated annual revenue is from the hotel sector in relation to (a) business rates, (b) VAT, (c) National Insurance on employers and (d) corporation tax, according to records held by (i) HM Treasury and (ii) HMRC, in the most recent year for which figures are available.

HM Revenue and Customs does not hold aggregated data on the revenue contribution of the hotel sector in relation to VAT, National insurance on employers or corporation tax. Sectoral breakdowns for individual taxes can be found on GOV.UK. HMRC does not administer business rates.

Pursuant to the Answer of 14 November 2025 to Question 89444 on Property: Valuation, whether the discussion between the Valuation Office Agency and the Scottish Assessors Association on the model assisted valuation model included discussion of its use in a council tax revaluation in Scotland.

There has been no discussion with Scottish Assessors Association on the use of the automated valuation model in a Council Tax revaluation in Scotland.

Pursuant to the answer of 13 January 2026, to Question 103885, on Council tax: garden, what methodology is used when a garden is valued by the Valuation Office Agency as part of determining the value of the whole dwelling; and whether the size of the garden is material.

The Valuation Office Agency values properties, including their gardens, in line with legislation.

With reference to the Ministry of Housing, Communities and Local Government correspondence entitled 4/2025: Retail, Hospitality and Leisure (RHL) Multipliers, published on 17 November 2025, if she will publish the Valuation Office Agency's business rates revaluation communication pack provided to local authorities.

The VOA does not routinely publish its communications with local authorities.

If she will set out the criteria used by the Valuation Office Agency to determine whether a gastro-pub is assigned a special category code of a pub or restaurant.

There are a broad range of considerations when determining if a property is a restaurant or a pub including. All valuations are carried out by experienced professionals in accordance with industry best practice and legal requirements.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.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.

Further to the Valuation Office Agency's publication entitled Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list), published on 26 November 2025, for what reason average rateable values across the hotels, guest and boarding, self category sub-sector have increased by 78 per cent.

We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

Whether the valuations and address of each dwelling liable to pay the council tax surcharge will be published online by the Valuation Office Agency.

The Valuation Office Agency is developing its approach and will set out more details in due course, alongside the government’s consultation.

Pursuant to the Answer of 2 December 2025 to Question 94190 on Hospitality Industry: Taxation, how much is the mean increase in rateable values for the hotel sector following the 2026 revaluation.

Official statistics comparing the 2023 non-domestic rating lists and 2026 draft non-domestic rating lists for England and Wales, including a breakdown by special category code, (which includes the hotel sector), are published here. We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

With reference to the answer of 6 January 2026, to Question HL13202, on Public Houses: Business Rates, what the equivalent figures are to the 4% increase in average pubs’ business rates bills, in years (a) 2027-28 and (b) 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. Three-quarters of pubs will see bills flat or falling in April. The new relief is worth £1,650 for the average pub next year. As a sector pubs will pay 8% less in business rates in 2029 than they do right now. The Government will also launch a review which will explore how pubs are valued for business rates.

What estimate her Department has made of how many and the proportion of pubs hereditaments assigned Valuation Office Agency Special Category Code 226 which were eligible for the 40 per cent Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

MHCLG publish data on the number of properties benefitting from RHL relief. You can find the information here: National non-domestic rates collected by councils in England: forecast 2025 to 2026 - GOV.UK

Pursuant to the answer of 4 December 2025, to Question 95882, on Alcoholic Drinks: Excise Duties, for what reason CPI is used to calculate business rates.

The national business rates multipliers uprate by the previous September’s CPI figure every April. Business rates make up a quarter of Local Authority core spending power and support critical local services, including child and adult social care. Indexing the business rates multipliers in between revaluations helps to maintain the real-terms value of this revenue to fund these services.

Whether Valuation Office Agency staff will have their contractual terms amended following its merger with HMRC.

The Valuation Office Agency will close from 1 April 2026 with all colleagues transferring into HMRC. Colleagues will transfer under the Cabinet Office Statement of Practice (COSoP) with which HMRC and the VOA have complied in full. All contractual terms currently held by colleagues working for the VOA have been protected as a matter of principle during this process and will be honoured in full on transfer to HMRC. HMRC and VOA have consulted with VOA’s recognised Trade Unions during the COSoP process to ensure that meaningful engagement and discussion has taken place concerning all matters relating to the transfer.