Written questions by Hollinrake.

What estimate she has made of how much business rates receipts in England will raise gross in 2025-26.

The Office for Budget’s Responsibility’s (OBR) October 2024 Economic and Fiscal Outlook includes forecasts for UK business rates receipts. This is available online: https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_Oct_2024.pdf.

What information the Valuation Office Agency holds on the average proportionate reduction in rateable value for special category code 226 (pubs) in the 2023 business rates revaluation.

Statistics on the change in rateable value of non-domestic properties as a result of the 2023 Revaluation are published here:Non-domestic rating: change in rateable value of rating lists, England and Wales, 2023 Revaluation (compiled list) - GOV.UK Table 4.0 of the ‘non-domestic rating: change in rateable value of rating lists, England and Wales, Revaluation 2023 compiled list’ shows the mean rateable value for the 2017 and 2023 rating lists by SCAT code including 226: public houses/pub restaurants. This also shows the change and percentage change in rateable value between the two lists.

Pursuant to the Answer of 25 November 2024 to Question 14625 on Business Rate: Tax Allowances and with reference to line 18 of Table 5.1 of the Autumn Statement 2023, CP 977, for what reason the forecasts differ.

Autumn Statement 2023 (AS23) announced 75 per cent relief to Retail, Hospitality and Leisure (RHL) properties up to a cash cap of £110,000 per business. Based on local authorities’ Non-Domestic Rates form (NNDR1) returns, the static cost of RHL relief is forecast to be £2.4 billion in 2024/25. The costings contained in Table 5.1 of the ‘Policy Decisions’ chapter of AS23 account for the static cost being adjusted to reflect that business rates are deductible for Corporation Tax for companies and Income Tax for the self-employed, and that business rates are devolved. It also accounts for new burdens funding that English Local Authorities receive for the administrative and IT costs associated with the delivery of the relief. Therefore, the final cost is estimated to be £2.65 billion in 2024/25. Further information can be found in AS23 Policy Costings on page 23: https://assets.publishing.service.gov.uk/media/6560c3ef3d77410012420197/Autumn_Statement_2023_Policy_Costings_-_Final.pdf The Ministry of Housing, Communities and Local Government (MHCLG) will, in due course, publish outturn figures, based on data collected by local authorities, which will set out the final amount of business rate relief provided to businesses in 2024/25.

Whether (a) football, (b) rugby and (c) cricket stadiums or clubs with a Rateable Value over £500,000 will be liable to pay the business rates Rateable Value multiplier surcharge from 2026-27.

At Autumn Budget 2024, the Government announced its intention to introduce permanently lower tax rates for retail, hospitality and leisure (RHL) properties with Rateable Values below £500,000 from 2026-27. This permanent tax cut will ensure that high street RHL properties benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties that have a rateable value (RV) of £500,000 and above. The multiplier rates will be confirmed at Autumn Budget 2025.

What estimate she has made of the gross increase in business rate receipts from the 2026-27 business rate multiplier surcharge on hereditaments above £500,000 Rateable Value.

To deliver our manifesto pledge, from 2026-27, the Government intends to protect the high street by introducing permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with Rateable Values below £500,000. This permanent tax cut will ensure that RHL properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government intends to introduce a higher rate on the most valuable properties on 2026-27 - those with Rateable Values of £500,000 and above. These represent less than one per cent of all properties, but capture the majority of large distribution warehouses, including those used by online giants. The exact rates for any new business rate multipliers will be set at Budget 2025 so that the Government can take into account the revaluation outcomes as well as the economic and fiscal context.

If she will publish the (a) address, (b) local authority, (c) special category code and (d) rateable value of each hereditament on the business rates valuation list.

The VOA makes the Non-Domestic Rating (NDR) lists publicly available. This is to allow a person “access to information to enable them to establish the state of the list” and is set out under paragraph 8(1) of schedule 9 of the Local Government Finance Act (LGFA) 1988. To fulfil this statutory function the VOA publishes the lists at: www.gov.uk/find-business-rates The address, local authority, special category code and rateable value of each property is included within this list.

Pursuant to the Answer of 16 October 2024 to Question 7830 on Council Tax: Wales, what each of the property attributes are under the headings dwelling type to bathroom count.

Descriptions of most of the property attributes can be found on GOV.UK here: www.gov.uk/guidance/property-attribute-data-pad#the-data-we-hold. Subsidised Housing Indicator - this indicates if a property has been purpose-built by a Local Authority, Housing Association or other public body. Parking Facilities – this is the type of parking at a property. For example, a garage or open parking space.

Pursuant to the Answer of 9 September 2024 to Question 2820 on Private Education: Business Rates, whether a (a) sports playing field and (b) playground is a positive material consideration by the Valuation Office Agency when calculating the rateable value of an independent school for business rates.

All intrinsic physical characteristics of the school are taken into consideration, and both sports playing fields and playgrounds are material considerations which positively impact the calculated rateable value.

What assessment she has made of the potential impact of proposed changes to (a) employer National Insurance contributions and (b) business rate relief on community pubs.

To repair the public finances and help raise the revenue required to increase funding for public services, the Government has taken the difficult decision to increase employer National Insurance. The Government recognises the need to protect the smallest employers which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of businesses with NICs liabilities either gain or see no change next year. A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November and can be found here: https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl Without any Government intervention, Retail, Hospitality and Leisure (RHL) business rates relief would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government has decided to offer a 40 per cent discount to RHL properties up to a cash cap of £110,0000 per business in 2025-26 and frozen the small business multiplier. By tapering RHL relief to 40%, rather than removing it entirely, the Government has saved the average pub, with a rateable value (RV) of £16,800, over £3,300 in 2025. The Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%.

With reference to the Autumn Budget 2024, HC 295, what the revenue effect will be of the combination from 2026-27 of the ending of 75% retail, hospitality and leisure (RHL) rate relief, the new RHL lower multiplier, and the higher £50,000+ multiplier.

As set out at Budget, the government intends to introduce permanently lower tax rates for high-street retail, hospitality, and leisure (RHL) properties from 2026-27. However, this plan to provide support for the high street must be sustainable. That is why we intend to apply a higher rate from 2026-27 on the most valuable properties - those with a Rateable Value of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. As set out at Budget, the Government intends for the lower multipliers to be funded by the new higher multiplier. Ahead of these changes being made, we have prevented the cliff-edge of RHL relief ending in April 2025 by extending it for one year (2025-26) at 40 per cent up to a cash cap of £110,000 per business.

What estimate her Department has made of revenues to the Exchequer from business rates in England in each of the next five financial years.

The Office for Budget’s Responsibility’s (OBR) October 2024 Economic and Fiscal Outlook includes forecasts for UK business rates receipts. This is available online: https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_Oct_2024.pdf.

Whether value significant codes are used by the Valuation Office Agency in the Automated Valuation Model for Wales.

Value Significant Codes (VSCs) indicate the existence of specific features that are likely to affect the value of a property either positively or negatively. The Automated Valuation Model utilises some VSCs, as published in PQ UIN 19500.

How many hereditaments in England have a rateable value over £500,000 broken down by Special Category Code.

The VOA publishes official statistics on Non-Domestic Rating on gov.uk. The number of properties over £500,000 in rateable value broken down by property sector is published. This can be found in table 2.2 here:https://assets.publishing.service.gov.uk/media/66695d2cf5e751f1b786db07/ndr_stock_of_properties_2024.xlsx The total rateable value by special category code and area of properties with a rateable value over £51,000 is published here at table ‘SOP_SCAT_LA_rv_51000_plus.csv’: https://assets.publishing.service.gov.uk/media/6662e0a8a8f98e4a64ca94d9/ndr_stock_scat_la_2024.zip

Pursuant to the Answer of 16 October 2024 to Question 7829 on Council Tax: Wales, what information the Valuation Office Agency plans to publish before April 2025.

As outlined in the response to PQ UIN 7829, the Valuation Office Agency (VOA) will publish further information on the model and its use in supporting the Welsh Government’s Council Tax reform ambitions on its website before April 2025. In addition, the VOA will publish any related third-party reports on its website by April 2025.

If she will make an assessment of the potential impact of changes to the level of employer's National Insurance contributions at the Autumn Budget 2024 on the average cost of a pint of beer in a pub.

A Tax Information and Impact Note on the changes to employer NICs was published on 13 November alongside the legislation when it was introduced to Parliament. The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October 2024 Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. At the Budget, the Chancellor cut alcohol duty on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%.

What her Department’s definition of a working person is for the purposes of policy development.

A working person is someone who goes out to work and works for their income. The government has committed to not increase taxes on working people, protecting their payslips against higher taxes. This means no increase in the basic, higher or additional rates of Income Tax, Employee National Insurance contributions or VAT.

Pursuant to the Answer of 5 November 2024 to Question 11656 on Tax Avoidance, what her timescales are for (a) commissioning and (b) receiving the review.

I refer the honourable Member to the answer I gave to Question UIN 12606 on 11 November 2024.

What estimate her Department has made of the number of farmers who will be affected by the withdrawal of agricultural property relief in Thirsk and Malton constituency.

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms. Estates claiming agricultural property relief are required to provide HMRC with the value of agricultural assets, and this is used when calculating whether tax is due. However, it is not possible to provide constituency level analysis on claims which may be made in the future.

Whether it remains her policy to commission an independent review of the Loan Charge.

The government announced at Autumn Budget that it will commission an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. Further details about the review will be set out in due course.