Written questions by Savage.

What assessment her Department has made of the potential impact of business rates revaluations on indoor leisure and soft play businesses operating from large premises.

I refer you to my previous answer to PQ 111499.

Whether HM Treasury has considered aligning Capital Gains Tax relief with longer-term rental commitments in order to support the stability objectives of the Renters’ Rights Act 2025.

Tenant wellbeing is central to the Government’s recent Renters’ Rights Act, which will transform the experience of private renting, including by ending Section 21 ‘no fault’ evictions. The Act will give renters much greater security and stability so they can stay in their homes for longer. Capital gains are taxed because they represent profits from the sale of capital assets, including second homes and buy-to-let properties, and it would be unfair to tax other sources of income but not capital gains.

Whether his Department has considered flexible or compensatory approaches to EPC compliance, where upgrades are not technically or financially viable.

Having an EPC is a requirement for property owners selling or renting a property. Landlords of rented homes may also need to upgrade their properties to meet minimum energy efficiency standards. There are a number of existing exemptions for the private rented sector, who, since 2020, have been required to meet an EPC E standard or have a valid exemption. The government recently confirmed the standard will be increased for privately rented homes, and a new standard will be introduced for the social rented sector.

What consideration is given within the business rates valuation methodology to the revenue-generating capacity and operating margins of community-focused leisure businesses, compared with warehousing, office space, and large-scale logistics operators.

Rateable values reflect the rental value of a property at a set valuation date. The valuation methodology used depends on the type of property, and the evidence available. The Valuation Office Agency use recognised valuation methods approved by the Royal Institution of Chartered Surveyors (RICS). These have been clarified and confirmed by decisions from the courts over many years.

Whether she plans to reform beer duty by reducing duty on beer sold in barrels while increasing duty on bottled beer; and what assessment she has made of the potential impact of such an approach on (a) supporting pubs and local breweries, (b) reducing packaging and recycling waste and (c) encouraging alcohol consumption in supervised settings.

A new duty structure for alcohol products was introduced in August 2023. This included the introduction of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. This relief provides vital support to pubs and other venues, whilst also helping breweries that supply eligible products. This Government is proud to have been able to expand the generosity of Draught Relief this parliament. The Chancellor’s draught rate cut announced at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs, with draught beer and cider now paying 13.9% less in duty than their packaged equivalents. The Chancellor makes decisions on future tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. This Government is also committed to moving towards a circular economy that delivers sustainable growth, and produces less waste, rubbish and litter. Implementing the Government’s Collection and Packaging Reforms, including Packaging Extended Producer Responsibility (pEPR) and the Deposit Return Scheme, is a critical step in this transition that will create a substantial incentive for investment in new and improved recycling services in the UK.

What assessment HM Treasury has made of the potential impact of Stamp Duty Land Tax surcharges on additional properties on levels of long-term participation in the private rented sector.

The Higher Rates for Additional Dwellings (HRAD) within Stamp Duty Land Tax (SDLT) ensure that those looking to purchase a first property or move home have an advantage over second home buyers, landlords and companies purchasing residential property.

Whether she has made an assessment of the potential merits of introducing sector-specific business rates relief and reform for indoor leisure and soft play facilities.

I refer you to my previous answer to PQ 111499.

What assessment has been made of the potential impact of the Renters’ Rights Act 2025 on court workloads relating to possession proceedings; and whether administrative or time-limited possession processes have been considered where landlords have complied fully with regulatory requirements.

My Department continues to work closely with the Ministry of Housing, Communities and Local Government to ensure that the justice system is well prepared for the implementation of the Renters Right’s Act 2025, including the impact on the County Court. We will ensure that the County Court has the resources and capacity it need to handle the additional possession workload these reforms will generate. A core part of this work is the development of a brand new digital possession service. In relation to administrative possession, the Government considers it important that a tenant has the opportunity to attend a possession hearing as this is vital for tenants’ access to justice, especially in the new tenancy system where landlords must always evidence that possession grounds have been met. In relation to time limits, the Civil Procedure Rules have a target for all possession hearings to be listed within 8 weeks of issue. We believe this appropriate and balances the rights of the tenant and landlord.

Communities and Local Government, what assessment his Department has made of (a) the cumulative financial impact on tenants of repeated displacement, including removal costs, deposit bridging, and short-term accommodation and (b) the potential impact of the Renters’ Rights Act 2025 on the levels of these costs.

My Department has made no such specific assessments.The Impact Assessment for the Renters’ Rights Act can be found here.

What assessment her Department has made of the potential impact of reducing the drink-drive limit from 80mg to 50mg of alcohol per 100ml of blood on rural pubs and communities; and if she will publish a full impact assessment, including evidence from Scotland, before bringing forward legislative changes.

The Government is consulting on proposed changes to penalties for motoring offences, as part of the recently published Road Safety Strategy. As part of this, the Government is consulting on the general principle of lowering drink drive limit in England and Wales, which has remained unchanged since 1967 and is currently the highest in Europe. Current evidence does not suggest a widespread or sustained adverse impact on the hospitality sector overall. The Government will consider potential impacts on rural pubs and communities as part of its analysis of consultation responses. The Government will conduct an impact assessment following consultation responses and an evidence‑led options analysis, and will publish it in line with usual practice where required. The consultation is seeking views on a range of measures to reduce drink-driving, including options such as alcohol ignition interlocks (“alcolocks”) for offenders and powers to suspend licences for suspected drink or drug drivers.

Communities and Local Government, what assessment he has made of (a) the potential impact of the removal of fixed-term assured shorthold tenancies under the Renters’ Rights Act 2025 on levels of certainty for landlords seeking to sell or recover possession and (b) how this may affect rental supply.

My Department has made no such specific assessments.The Impact Assessment for the Renters’ Rights Act can be found here.

What assessment she has made of the potential impact of the business rates system on (a) high street hospitality businesses and (b) large online retailers; and whether she plans to reform business rates to support physical businesses such as pubs.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. We are paying for this through higher rates on the top one per cent of most expensive properties. This includes many large distribution warehouses, such as those used by online giants. The high value multiplier is 33% more than the multiplier for small RHL properties. 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 on how pubs are valued for business rates.

Communities and Local Government, what assessment he has made of the potential impact of the Renters’ Rights Act 2025 on homelessness presentations, local authority workloads, and private rented sector supply.

The Impact Assessment for the Renters’ Rights Act can be found here.

Communities and Local Government, what assessment he has made of (a) the potential impact of the Renters’ Rights Act 2025 on the frequency of tenant displacement caused by landlords selling properties and (b) trends in the levels of repeated forced moves for compliant tenants.

My Department has made no such specific assessments.The Impact Assessment for the Renters’ Rights Act can be found here.

Whether he plans to meet small pub landlords to discuss potential closures and job losses within the hospitality sector.

We regularly meet with pub landlords and only last week we held a roundtable with the British Institute for Innkeeping and some of their members. We are taking decisive action to support pubs and recently announced an additional 15% cut for pubs on top of the permanent reduction in the business rates multiplier for eligible retail, hospitality and leisure properties announced at the budget. We are also providing £4.3 billion over three years to protect ratepayers from sharp rises in rateable values as well as launching a review of how pubs and hotels are valued for business rates. Alongside this, we have doubled the Hospitality Support Fund to £10 million and will bring forward a new High Streets Strategy later this year to help reinvigorate our communities.

What steps he is taking to support small pub landlords.

We regularly meet with pub landlords and only last week we held a roundtable with the British Institute for Innkeeping and some of their members. We are taking decisive action to support pubs and recently announced an additional 15% cut for pubs on top of the permanent reduction in the business rates multiplier for eligible retail, hospitality and leisure properties announced at the budget. We are also providing £4.3 billion over three years to protect ratepayers from sharp rises in rateable values as well as launching a review of how pubs and hotels are valued for business rates. Alongside this, we have doubled the Hospitality Support Fund to £10 million and will bring forward a new High Streets Strategy later this year to help reinvigorate our communities.

What comparative assessment she has made of the potential impact of alcohol duty policy on on-trade venues such as pubs, with off-trade alcohol sales in supermarkets.

The importance of the 'on-trade' is recognised in the alcohol duty system via Draught Relief, which ensures eligible products served on draught pay less duty than their packaged equivalents. The Chancellor significantly increased the generosity of this relief at Autumn Budget 2024, taking a penny of duty off a typical strength pint and reducing overall duty receipts by £85m. Draught beer and cider now pay 13.9% less in tax than their packaged equivalents – a 50% increase on the draught discount under the previous government (9.2%). At Autumn Budget 2025, the Chancellor confirmed that alcohol duty would be uprated on 1 February 2026 to maintain its real-terms value. The government does not expect this to have any significant impact on competition between the on- and off-trades. An assessment of the impacts of the inflation-linked uprating at the most recent Budget is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts.

What assessment she has made of the potential cumulative impact of business rates, minimum wage increases, VAT, energy costs and alcohol duty on the viability of small and independently owned pubs.

The Government recognises the important contribution that small and independently owned pubs make to local communities, the high street and the wider economy. The potential impacts of changes on this sector are carefully considered as part of policy development. Where changes are made, relevant impact notes and assessments are published at fiscal events and otherwise as necessary, in line with the Government’s usual practice. The Treasury also engages regularly with the pub and wider hospitality sector to understand the challenges they face. The Government continues to provide targeted support to the pub sector through the tax system and other policies, and keeps all areas of the tax system under review, with future decisions taken at fiscal events under the normal process.

What assessment her Department has made of the potential impact of business rates revaluation on village pubs and hospitality venues in rural areas.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. From April, every pub will also 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. Rural Rate Relief also continues to be available for key amenities and community assets in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000.

Communities and Local Government, what assessment he has made of the potential impact of Government policies on rural economies and high streets on the social and community value of pubs.

Pubs are at the heart of rural communities, supporting the local economy, providing a space for people to come together, and offering essential services. The Government is investing £440,000 with Pub is The Hub to help rural pubs diversify. Through the English Devolution and Community Empowerment Bill, we will also introduce a new community right to buy to empower communities to bring valued assets such as pubs into community ownership and protect them for future use.