Written questions by Hollinrake.

In what locations the (a) Valuation Office Agency and (b) HM Revenue and Customs have offices; and whether any offices are shared.

Full details of the current office locations for VOA and HMRC are set out in the tables below: HMRC officesLocationShared with VOA (Marked with a X)Belfast, Erskine House/Carne House Birmingham, Arena CentralXBristol, Glass WharfXCardiff, TY William MorganXCroydon, Ruskin SquareXEdinburgh, Queen Elizabeth HouseXGlasgow, Atlantic SquareXLeeds,7&8 Wellington PlaceXLiverpool, India Buildings Manchester, Three New BaileyXNewcastle, Benton Park ViewXNottingham, Unity SquareXPortsmouth, Lynx House Stratford, Westfield Avenue Dover, Priory Court Gartcosh, Scottish Crime Campus Ipswich, Brook Lawrence House Telford, Plaza 1 & 2 Swansea, Sandringham Park Worthing, Teville Gate HouseXBradford, Centenary Court Manchester, Trinity Bridge House Washington, Waterview Park East Kilbride, Queensway House London, Parliament Street Porthmadog, Ty Thedford Preston, St Mark’s and St Mary’sXReading, Premier House VOA officesAberdeen, Union PointCambridge, EastbrookCanary Wharf, 10 South ColonnadeCarmarthen, St Davids ParkColchester, The OctagonDurham, Wycliffe HouseEastbourne, St Annes HouseExeter, The SenateFolkestone, Palting HouseHull, Earle HouseInverness, River HouseLancaster, Mitre HouseMerseyside, Redgrave CourtNorwich, Rosebery CourtOxford, Avalon HousePlymouth, Crownhill CourtSheffield, Greenfield HouseSouthampton, Mountbatten HouseSt Austell, Penhaligon HouseStoke on Trent, Bennet HouseSwansea, Swansea Civil CentreWembley, Brent Civil CentreWrexham, Yale Business Village

What customer service metrics are collated into (a) Valuation Office Agency and (b) HM Revenue and Customs.

HMRC Customer Service Metrics include Net Easy and Customer Satisfaction with its phone, webchat and digital services. HMRC also measures its telephone and correspondence performance through Telephony Adviser Attempts Handled and Customer Correspondence responded to in 15 working days and 40 working days. HMRC monitor performance against these metrics and a set of supporting metrics, which can be found in the monthly and quarterly publications HMRC monthly performance reports - GOV.UK , and HMRC quarterly performance updates - GOV.UK , and in our Annual Report and Accounts: https://www.gov.uk/government/collections/hmrcs-annual-report-and-accountsThe Valuation Office Agency (VOA) has aligned all telephony metrics with HMRC. Other metrics the VOA report on can be found in its Annual Report & Accounts: www.gov.uk/government/collections/valuation-office-agency-annual-report-and-accounts

How many outstanding (a) council tax and (b) business rate challenges are still open and unresolved in relation to (i) 2022-23, (ii) 2023-24 and (iii) 2024-25 in (A) England and (B) Wales.

The Valuation Office Agency (VOA) publishes official statistics for England and Wales on Non-domestic Rating and Council Tax: www.gov.uk/government/organisations/valuation-office-agency/about/statisticsThe VOA published an update for business rates on 8 May 2025. This includes the number of outstanding cases from the 2017 and 2023 Rating Lists in England and Wales. They can be found here: www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2023-rating-lists-march-2025The latest published data for Council Tax is 2023-24.Valuation Office Agency: Council Tax statistics - GOV.UK

What form of legislation her Department plans to bring forward to merge the Valuation Office Agency with HM Revenue and Customs.

No legislation is required to bring forward the merger and the change will come into effect by the end of the financial year.

Pursuant to the Answer of 2 April 2025 to Question 41059 on Energy: Shops, whether Energy Performance Certificate is a positive material consideration for the Valuation Office Agency in the (a) council tax banding and (b) valuation of a property.

The impact of Energy Performance Certificates alone is unlikely to be significant in increasing a property’s Council Tax band. To band a property for Council Tax the Listing Officer of the VOA assesses a property’s value as being within a broad range of values as at 1 April 1991 in England, and 1 April 2003 in Wales. Whether a property has an Energy Performance Certificate is one of the many factors that may be taken into consideration but unless the value is close to the boundary between two bands, the effect of any energy efficient improvements is unlikely to result in a higher band. Valuation of a property for other purposes may have regard to any Energy Performance Certificate relating to the property. Whether it is a material consideration will depend on the purpose of the valuation and the circumstances of the case.

Whether the Valuation Office Agency backdates decisions on whether accommodation is liable for (a) council tax and (b) business rates.

The date from when liability for Council Tax and/or business rates takes effect is set out in legislation. There are some circumstances when the legislation requires the Valuation Office Agency (VOA) to backdate the liability and others when the VOA must not do so. This principle applies to both Council Tax and business rates assessments.

How the Valuation Office Agency obtains data on plot sizes of the (a) curtilage and (b) square area of a dwelling.

The VOA refers to scaled plans and maps when determining the plot size or ‘curtilage’ of a dwelling.The square area of a dwelling may be calculated by direct measurement of the actual property. The VOA will also use scaled plans and may refer to the dimensions of a ‘house type’ when dealing with new housing developments, which comprise multiple dwellings of the same design.

What estimate she has made of employer National Insurance contributions paid by public sector organisations in (a) 2023-24, (b) 2024-25 and (c) 2025-26.

HM Revenue and Customs receipts figures are not separated into public and private sector employers. The requested figures are therefore not readily available.

Whether the Spending Review Phase 2 will include council tax.

I refer the hon Member to the answer given by Minister McMahon to PQ UIN 45028 Written questions and answers - Written questions, answers and statements - UK Parliament on 22 April 2025.

Pursuant to the Answer of 10 January 2025 to Question 20950 on Employers' Contributions: Public Sector, what progress she has made on estimating the assumed unit cost per (a) headcount and (b) FTE employee of the increase in National Insurance contributions on employers in the public sector.

At the Autumn Budget the Chancellor set aside £4.7 billion of funding for departments in order to support them with the increased costs as a result of the rise in employer national insurance contributions. This funding has been allocated to departments, with the Barnett formula applying in the usual way, which is in line with the approach taken under the previous Government’s Health and Social Care Levy. Updated departmental budgets for 2025/26 including allocations were published at the Spring Statement. The Government also plans to publish individual departments’ allocations as part of Mains estimates.

Whether the Valuation Office Agency can increase council tax bands outside the sale of a property where the property owner has not challenged the existing valuation.

Outside the sale of a property, there are very limited circumstances where a listing officer (LO) can alter a Council Tax band. If an LO is satisfied there is an error in the valuation list, they have a statutory duty to correct that error. If that error results in an increase to the band, the increase would be effective from the date the list is altered. A reduction of a property’s band as a result of an error would be backdated as necessary.

Whether she plans to provide additional funding to public bodies for the increase in business rates for hereditaments with a Rateable Value above £500,000.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so 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, representing less than one percent of all properties. The Spring Statement confirmed the spending envelope for phase 2 of the spending review. We will consider the full range of priorities and pressures facing departments in the round, when setting these budgets.

What the amount of funding being allocated by the UK Government to each of the devolved administrations to fund the direct and indirect cost of higher National Insurance Contributions on local government is in (a) Scotland, (b) Wales and (c) Northern Ireland; and what proportion of the direct and indirect costs must be funded by the devolved Administrations.

At Autumn Budget 2024, the Chancellor agreed to provide funding to the public sector to support them with the additional cost associated with changes to employer National Insurance Contributions policy. The devolved governments will receive funding through the Barnett formula in the usual way in 2025-26, including on this support. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy. The outcome of the Barnett formula will be confirmed, and funding provided for all devolved governments at Main Estimates 2025-26. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including on workforce. They can therefore take their own decisions on managing and investing available resources, reflecting their own priorities and local circumstances, and they are accountable to the devolved legislatures for these decisions.The devolved governments’ Phase 1 Spending Review 2025 settlements are growing in real terms in 2025-26 and are the largest spending review settlements in real terms of any settlements since devolution. The devolved governments are each receiving at least 20% more funding per person than equivalent UK Government spending in the rest of the UK. That translates into over £16 billion more in 2025-26.

Whether HMRC policy requires Government Ministers to pay an income tax charge for political gifts given to them of (a) clothes, (b) glasses and (c) accommodation from party political donors.

Ministers are employees for the purposes of Income Tax and National Insurance Contributions. The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance at www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020 There is an exemption for small gifts costing a total of £250 or less per year to provide, HMRC guidance can be found at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21715

Pursuant to the Answer of 26 March 2025 to Question 39028 on Housing: Pylons, whether the Valuation Office Agency has made an assessment of the potential impact of a pylon being erected within 500 metres on the capital value of a dwelling.

The Valuation Office Agency (VOA) has not made a general assessment on the potential impact on a dwelling’s capital value from a pylon being erected within 500 metres of a dwelling. If the VOA receives a proposal seeking a change in the Valuation List citing the erection of a pylon in the locality, the Listing Officer will assess any valuation impact always having regard to the specific facts of the case. This will include the characteristics of the dwelling, the position of the pylon, and features of the surrounding area. The Listing Officer would then determine whether the changed physical state of the locality would have affected the dwelling’s value at the relevant valuation date. The valuation date for England is 1 April 1991, and for Wales is 1 April 2003.

What steps she is taking to help prevent the debanking of people and organisations by financial institutions due to (a) their lawful political views and (b) domestic Politically Exposed Persons status or affiliation.

Banking services fulfil a vital role in the lives of millions of people and businesses across the UK, and the government is committed to ensuring high standards of consumer protection and financial inclusion across the financial services sector. Banks are already prohibited from discriminating against UK consumers based on their lawful political opinions when accessing a payment account. The government has on 28 April published new legislation that strengthens customer protection standards in cases where their account is terminated by their provider. These new rules will require banks to give customers 90 days’ notice before closing accounts and provide a clear explanation. These changes will prevent banks closing accounts without a clear reason, while giving people and businesses the time and information needed to challenge decisions. Further details can be found here: https://www.gov.uk/government/news/millions-of-people-and-businesses-protected-against-debanking FCA guidance is clear that financial institutions should not be applying a blanket approach to the treatment of Politically Exposed Persons (PEPs). The government has been working closely with the FCA to follow up on the findings of its review into the treatment of PEPs by financial institutions, and to ensure firms improve their practices where necessary, including to treat domestic PEPs and their relatives and close associates proportionately in line with the level of risk.

When the Valuation Office Agency plans to publish the draft council tax bandings for dwellings in Wales as part of the council tax revaluation in Wales.

The Local Government Finance (Wales) Act 2024 states that the Welsh Ministers can specify, in an order, the date by which listing officers must send a copy of the proposed valuation list to their billing authorities. If the Welsh Ministers do not make such an order, the deadline will be the 1 September before the date on which the list is to be compiled. Therefore, for a compiled list date of 1 April 2028, the proposed valuation list would be made available on or before 1 September 2027.

With reference to the new surcharge on hereditaments over £500,000 from April 2026, whether educational charities will be liable to pay the increase in business rates which is not covered by mandatory charitable rate relief.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.As part of its reforms, the Government intends to apply a higher rate from 2026-27 on properties with rateable values of £500,000 or more.Mandatory charitable rates relief will be available to eligible properties that are subject to the higher rate.

Pursuant to the Answer of 14 March 2025 to Question 36094 on Business Rates: Tax Allowances, if she will consider a tapering system as part of the new multiplier arrangements.

The Autumn Budget 2024 announcements reflect the Government’s first steps to support the high street. We want to go further to modernise the business rates system, and so, we also published a Discussion Paper setting out priority areas for reform and inviting stakeholders to engage. As set out in the Discussion Paper, one of the areas the Government is interested in hearing about includes the presence of cliff-edges in the system. Stakeholder representations will be considered when developing options for reform. In summer, the government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at the Budget this Autumn.

Which retail, hospitality and leisure hereditaments have their rateable value assessed by the Valuation Office Agency using turnover expenditure as part of the metrics.

The hereditaments that have their rateable value assessed with reference to their trade are those where there is limited reliable rental evidence, and the nature of their occupation is primarily concerned with anticipated profit. In such cases, the rateable value would likely be based upon a consideration of the receipts and expenditure of the property.