Written questions by Cleverly.

With reference to the Valuation Office Agency's publication, VOA rating list downloads, whether the Unique Address Reference Number (UARN) matches individual hereditaments on the 2026 draft non-domestic rating list with their previous entry on the 2023 non-domestic rating list; and how are properties matched if they do not have an UARN.

I refer the hon member to the answer given on UIN 99863.

If she will itemise which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.

I refer the hon member to the answer given on UIN 99861. In addition, the relevant guidance and regulations set out here may be of interest:Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UKThe Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025.

What the estimated annual cost is of the retail, hospitality and leisure multiplier in 2026-27; and how many hereditaments will be eligible in England.

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 as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by 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 in England. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties, including distribution warehouses used by online giants. 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.

With reference to the Valuation Office Agency's Council Tax: practice notes, Basis of Valuation- Valuation Assumptions, Section 4.3: Tenure, what estimate the Agency has made of the average difference between sale prices and council tax valuations.

The Valuation Office Agency values properties in line with legislation. It is not required to provide estimates relating to the difference between sales prices and Council Tax valuations to carry out this work.

With reference to the Valuation Office Agency's publication, VOA rating list downloads, whether the Unique Address Reference Number matches individual hereditaments on the 2026 draft non-domestic rating list with their previous entry on the 2023 non-domestic rating list; and how are properties matched if they do not have an Unique Address Reference Number.

All properties in the rating list are assigned a Unique Address Reference Number (UARN). The UARN for each property is the same between both lists and will continue into the compiled list, due to come into effect on 1 April 2026.

Which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.

VOA Special Category codes do not determine eligibility for RHL multipliers. Local authorities are responsible for administering the business rates multipliers for qualifying Retail, Hospitality and Leisure properties.

What her planned timetable is for business rate bills to be issued for 2026-27; and what is the timetable for appeals against the new draft valuations published on 25 November 2025.

Local councils are responsible for the timing and issuing of business rates bills, typically these are sent in February or March for the following tax year. New valuations cannot be formally challenged until they come into force on 1 April 2026. Until then valuations are draft. Ratepayers can let the VOA know now if any of the information used to calculate the valuation is wrong, and if necessary, the valuation will be corrected.

Whether an Electric Vehicle chargepoint within the curtilage of a domestic dwelling is deemed to be a material consideration by the Valuation Office Agency when a property is valued or revalued for council tax, including the new surcharge.

The Valuation Office Agency considers a range of factors when valuing domestic properties, including property attribute details, sales data, and the valuations of similar properties.

Whether the council tax bands, banding thresholds and multipliers for the new council tax surcharge will be set in (a) primary or (b) secondary legislation.

The government expects that the implementation of the High Value Council Tax Surcharge (HVCTS) will require both primary and secondary legislation.

What assessment she has made of the potential impact of increasing income tax on income from rental property on the level of private sector rents.

The independent Office for Budget Responsibility does not expect that the reform to property income tax will have a significant impact on rental prices.

Whether the introduction of the overnight visitors levy will be a (i) material consideration and (ii) national change in circumstances in the valuation of hereditaments for business rates.

The government has published a consultation running until 18 February, so that the public, businesses, and local government can shape the design of the power to introduce an overnight visitor levy that will be devolved to local leaders. The precise design and scope of the levy is therefore still under development.The introduction of the visitor levy will not constitute a material change of circumstances. It may be taken into account when setting property values for future revaluations, however this will depend on the final design which is subject to consultation and subsequent legislation.

What estimate she has made of the marginal increase in business rates liability for a retail, hospitality and leisure hereditament moving from £500,000 to £501,000 Rateable Value under the new 2026-27 business rate system.

In order to sustainably fund the permanently lower tax rates for retail, hospitality and leisure (RHL) properties with rateable values (RVs) below £500,000, the Government is introducing a higher tax rate for properties with RVs of £500,000 and above.At the Budget, the Valuation Office Agency 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.While RVs have increased, the tax rates have decreased, so that all ratepayers, including those on the new high-value multiplier, will pay a lower tax rate than they do now. The Government appreciates that a lower tax rate does not necessarily mean a lower bill for everyone, which is why the Government has introduced a generous support package worth £4.3 billion over the next 3 years to help ratepayers to transition to their new bills.As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down.The ‘Business Rates and Investment: Call for Evidence’, published at Budget, builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions, including the impact of a ‘slab’ based structure where a higher multiplier applies to the entire RV once a threshold is crossed. The government believes there may be merit in moving to a ‘slice’ system for business rates, where the RV is split into slices (or brackets, bands) and each portion is taxed at its own, different rate.

With reference to Box 3.H, and Table 4.1 of the Autumn Budget 2025, HC 1492, 26 November 2025, and to the HMT document, Effects of the business rates retail, hospitality and leisure multipliers and high value multiplier of 26 November 2025, what estimate she has made of the total gross revenue to be raised from the high-value multiplier in 2026-27.

The exchequer impact of the new high-value multiplier and 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

What the annual interest rate on the deferral of the high value council tax surcharge will be.

The Government will consult on options for support for those who may struggle to pay the High Value Council Tax Surcharge early in 2026.

When film studio relief on business rates will be applied in relation to the high-value supplement in 2026-27.

The creative industries play a key role in driving economic growth, contributing £124.6 billion to the economy in 2022, and supporting over 2 million jobs. At Budget 2025, the Government announced that it is maintaining the 40 per cent relief for eligible film studios in England on their gross business rates bills until March 2034. This is backdated to 1 April 2024, providing stability and support for the creative industries. Business rates bills are calculated by applying the relevant multiplier first and so film studios will receive 40 per cent relief on their gross bill.

Whether local authorities will be able claim back VAT on private hire journeys for their SEND transport.

Local authorities have a duty to provide free transport from home to school for SEND pupils, in certain circumstances. This is a non-business activity for VAT and where a local authority purchases the services of private hire companies in order to fulfil their statutory obligations, the VAT can be recovered under the section 33 refund scheme for local authorities.However, if a VAT-registered local authority is charging for transport services, and VAT is due on the fee, that is a taxable business activity. In these circumstances, the local authority can reclaim the VAT on its costs as input tax, under the normal rules.Guidance on when a local authority’s activities are regarded as non-business for VAT purposes is covered in section 2 of VAT Notice 749, which is available on GOV.UK. Section 4 of the Notice provides guidance on the section 33 refund scheme.

What estimate the Valuation Office Agency has made of the number of hereditaments that will pay the high-value multiplier by (a) sector type and (b) Special Category Code in 2026-27 based on the new Rating List.

Statistics by sector type and special category code (Scat) as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation (CSV) The government has also, on Budget Day, published information on the effects of the business rates retail, hospitality and leisure multipliers, and the high value multiplier. A rise in rateable value (RV) may not result in a similar rise in bills. Local councils calculate business rates bills by taking the rateable value and multiplying this by a value known as a multiplier and then applying any reliefs. Confirmation of the Budget package and the Non-Domestic Rating Multipliers for 2026/2027 is also published on gov.uk.

Further to the publication of the draft Rating List of 26 November 2025, if he will publish the changes in average Rateable Values for each Special Category Code, compared to the previous Rating List, according to information held by the Valuation Office Agency.

Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation

What assessment she has made of the potential impact of the new council tax surcharge bands on property prices at the thresholds of each band.

Various factors affect the sale price of residential properties. In its recent Economic and Fiscal outlook, the independent Office for Budget Responsibility forecast that house prices will rise every year, growing by ‘just under 3 per cent in 2025 and average 2 ½ percent annual growth from 2026’. The policy costing for the surcharge assumes an average price impact on affected properties of 2.5% with greater effects around the band thresholds.

What is the Valuation Office Agency’s estimate of the number of dwellings that will be in each higher value council tax surcharge band, in (a) England, and (b) each local authority in England.

Fewer than 1% of properties in England are expected to be above the £2 million threshold. VO will be conducting a valuation exercise using industry standard techniques to identify properties worth more than £2m in 2026. A public consultation on details relating to the surcharge will be held in early 2026.