Every parliamentary written question tabled by James Cleverly this session, with the full answer and department. Back to the MP page.
Showing 81–100 of 169 · Treasury
Whether the Valuation Office Agency uses Value Significant Codes for council tax valuations, and whether it is planning to collect new Codes, for (a) England or (b) Wales.
The Valuation Office Agency uses Value Significant Codes for council tax valuations to indicate specific features that are likely to affect the value of a property either positively or negatively.
What criteria is used by the Valuation Office Agency to determine whether a licensed premises is assigned a special category code of a (a) pub or (b) bar.
The criteria for determining special category codes for pubs and bars is published in the Valuation of Public Houses Approved Guide 2023. Guide_to_Public_Houses.pdf
Whether the Valuation Office Agency plans to publish an ad-hoc release for (a) Non-domestic rating: properties over £500,000 and (b) Non-domestic rating: summary of properties over £500,000, based on the 2026 Rating List.
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
Pursuant to the answer of 18 December 2025, to Question 99923, on Retail Trade: Business Rates, what is the estimated change in the value of Retail Hospitality and Leisure relief for business rates in 2026-27 on firms not previously subject to the £110,000 cap in 2025-26.
The Ministry of Housing, Communities & Local Government publishes data on the cost of, and number of properties receiving, business rates relief. This data can be found at the following link: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026
What recent estimate she has made of gross business rate receipts in England in (a) 2024-25, (b) 2025-26, (c) 2026-27, (d) 2027-28 and (e) 2028-29.
The Ministry of Housing, Communities & Local Government publishes data on the rates collected by councils in England. This data can be found at the following link: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026
What assessment she has made of the potential compound impact on the hotels sector of (a) the overnight visitor levy and (b) increases in business rates in the 2026 Business Rates valuation.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.The Government is also introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The precise design and scope of the power for Mayors to introduce a visitor levy is still under development. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear their concerns. This will inform their decisions regarding whether and how a levy will be applied and how any revenue is spent. Giving this power to local leaders who best understand their region enables them to tailor it to growing their local economies.
Pursuant to the answer of 18 November 2025, to Question 87790, on Business Rates: Valuation, what was the increase in aggregate Rateable Values for the serviced office sector as a result of the new valuation methodology.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Pursuant to the Answer of 4 December 2025, to Question 95866, on Business Rates, how many and what proportion of hereditaments have seen their bills (a) increase, (b) remain the same and (c) fall following the revaluation and revised multipliers in England.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.The new, permanently lower tax rates for Retail, Hospitality and Leisure (RHL) replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.The Ministry of Housing, Communities & Local Government publishes data on the number of properties receiving business rates relief. This data can be found at the following link: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026
Which public sector bodies will be compensated for increases to their business rates.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties.The Government introduced a support package worth £4.3 billion, including to protect ratepayers seeing their bills increase. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.Departments’ budgets were set at Spending Review 2025. Any spending pressures are expected to be managed within those settlements.
What is the (1) aggregate and (2) average, (a) percentage and (b) monetary change in Rateable Values in (i) England and (ii) London, between the 2023 and 2026 Rating Lists, according to information held by the Valuation Office Agency.
Official statistics comparing the 2023 non-domestic rating lists and 2026 draft non-domestic rating lists for England are published here.
If she will make it her policy to ensure the Valuation Office Agency's online calculator on gov.uk for the affect of the 2026 revaluation includes the GLA Crossrail supplement on hereditaments in London.
The estimator tool has been taken down as standard practice ahead of billing authorities issuing bills, to reduce confusion for customers. Businesses can still check their rateable value via the Valuation Office Agency’s online service and should contact their local council with any questions about their bill.On 27 January, it was announced that 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.For those businesses benefiting from the new announcement, there is a specific calculator available to help them understand the impact on bills next year.
If she will make an estimate of the average increase in the business rates liability of retail, hospitality and leisure (RHL) businesses in London from the Crossrail GLA supplement as a consequence of RHL relief no longer applying to the supplement from 2026-27.
Decisions around the determination and application of local Business Rates Supplement are for the Greater London Authority, who must ensure they follow the requirements set out in the Business Rates Supplement Act 2009 and the policies set out in their final prospectus.
How many hereditaments in London were (a) valued over £75,000 on the 2023 Rating List and (b) valued over £85,000 on the 2026 Rating List, according to information held by the Valuation Office Agency.
Information relating to your request can be found here.
How many value estimates will be produced by the Valuation Office Agency for the council tax surcharge valuations.
Fewer than 1% of properties are expected to be above the £2 million threshold. The Valuation Office Agency is developing its approach and will set out more information alongside the government’s consultation.
What the business rates special category code (SCAT) the Valuation Office Agency uses for (a) coffee shops, (b) wine bars and (c) cafes is.
Information on SCAT codes is available at this link [SCat code list]
Pursuant to the answer of 4 December 2025, to Question 95399, on Council tax: valuation, what was the evidential basis and sources used to estimate the 1% figure.
The sources used to calculate the number of properties impacted are set out in the published costings document: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Whether the 2026 business rates revaluation is revenue-neutral.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Pursuant to the answer of 18 December 2025, to Question 99923, on Retail Trade: Business Rates, what is the estimated number of hereditaments, and average Rateable Value, that will receive Retail Hospitality & Leisure (RHL) multiplier in 2026-27 that were otherwise at the £110,000 cap for RHL relief in 2025-26.
The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The Ministry of Housing, Communities & Local Government publishes data on the cost of, and number of properties receiving, business rates relief. This data can be found at the following link: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026
If she will place in the Library a copy of the Equality Impact Assessment produced by the Valuation Office Agency for the 2026 business rates revaluation.
We do not routinely release equality assessments.
What external contractors is the Valuation Office Agency using to support its valuation work on (a) a council tax revaluation in Wales and (b) the council tax surcharge in England.
The Valuation Office Agency (VOA) is not using external contractors to perform its valuation work on the 2028 Council Tax revaluation in Wales.The approach to the High Value Council Tax Surcharge is being developed and more details will be set out in due course, alongside the Government's consultation.