Written questions by Simmonds.

With reference to the answer of 20 April 2026, to Question 124647, on Licensing Premises: Business Rates, what special category code the HMRC Valuation Office uses for the business rates valuation of a wine bar.

Awaiting answer.

With reference to the answer of 21 April 2026, to Question 126749, on Council Tax: Surcharges, what the evidential basis is for residential dwellings being liable for both taxes, including the proposed higher level for foreign owners under the new surcharge.

Awaiting answer.

Pursuant to the answer of 17 June 2026, to Question 8186, on Treasury: Mayor of Greater Manchester, if she will place in the Library copies of the correspondence from the Mayor of Greater Manchester since July 2024.

Awaiting answer.

With reference to the answer of 17 September 2024, to Question 5223, on Council Tax: Wales, whether an external firm has been commissioned to assist on council tax automated valuation model or computer assisted mass appraisal development.

Awaiting answer.

Pursuant to the answer of 23 June 2026, to Question 10763, on Council tax: valuation, if she will place in the Library a copy of HMRC Valuation Office’s guidance on (a) site visits, and (b) requests for information, for council tax valuations.

Awaiting answer.

What estimate has the HMRC Valuation Office made of the estimated (a) number and (b) proportion of council tax appeals that will be (i) submitted and (ii) accepted, on the new council tax valuation list in Wales, following the council tax revaluation in Wales.

Awaiting answer.

Whether there is a special category code which the HMRC Valuation Office uses to categorise places of worship for business rate liability or whether places of worship are exempt from the valuation process; and what processes are used for valuing places of worship which are not certified under the Places of Worship Registration Act 1855.

Awaiting answer.

What the proposed publication date by the HMRC Valuation Office for the draft council tax valuation list in Wales is, following the council tax revaluation.

Awaiting answer.

Pursuant to the answer of 23 June 2026, to Question 9591, on Business Rates: Retail Trade, what the evidential basis is for the total business rate bills paid by the retail sector in 2026-27 compared to 2025-26.

Awaiting answer.

Whether Ministers in her Department have received written representations from the Mayor of Greater Manchester since July 2024.

All Mayoral Strategic Authorities are encouraged to make formal representations to HM Treasury around fiscal events – the majority of MSAs provided submissions ahead of Autumn Budget 2025, including Greater Manchester Combined Authority. More widely, HMT ...

With reference to the Answer of 26 February 2026 to Question 113649 on Council tax: valuation, whether the HMRC Valuation Office plans to undertake site visits to assist with the valuations of the council tax surcha

The VO will draw on the best available information when valuing properties, combining a range of data sources with industry-standard techniques to produce accurate and consistent valuations. As with Council Tax, the VO may contact property owners to reque...

With reference to the Answer of 23 April 2026 to Question HL16234 on Housing: Valuation, if she will break down those figures by each individual value significant code.

I refer the Hon Member to the answer given to Question UIN118189 on 13 March 2026.

With reference to the answer of 17 March 2026 to Question 118523 on Council Tax: Valuation, whether new DwellingHouseCodes were added by the Valuation Office to assist the council tax revaluation in Wales.

For the Council Tax revaluation in Wales, the Valuation Office has not collected additional DwellingHouse Codes over and above those already used within England and Wales.

Whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.

If a residential property currently attracts the Annual Tax on Enveloped Dwellings and is above the threshold for the High Value Council Tax Surcharge, it will pay both.

What estimate she has made of gross business rate receipts in (a) England and (b) the United Kingdom in (i) 2024-25, (ii) 2025-26 and (iii) 2026-27 following changes to pub and live music relief.

Business rates are a devolved tax. Details on business rates receipts in England can be found on page 112 of the Office for Budget Responsibility’s March 2026 Economic and Fiscal Outlook. The Barnett formula applied in the normal way, as set out in the Statement of Funding Policy, to changes in business rates revenue. A breakdown of Barnett consequentials for the Devolved Governments as a result of decisions at Spring Forecast will be reflected in the next iteration of the Block Grant Transparency publication.

With reference to the answer of 19 March 2026 to Question HL15251 on Business Rates, whether devolved Administrations will receive Barnett consequential funding for pub and live music relief; and whether the figures cited are for England only.

Business rates are a devolved tax. Details on business rates receipts in England can be found on page 112 of the Office for Budget Responsibility’s March 2026 Economic and Fiscal Outlook. The Barnett formula applied in the normal way, as set out in the Statement of Funding Policy, to changes in business rates revenue. A breakdown of Barnett consequentials for the Devolved Governments as a result of decisions at Spring Forecast will be reflected in the next iteration of the Block Grant Transparency publication.

With reference to the Valuation Office Agency news story entitled VOA integration with HMRC, of 12 March 2026, whether Valuation Office branding will be retained by HMRC.

From 1 April 2026, the Valuation Office Agency no longer exists as an executive agency, and now operates as a group within HMRC. The Valuation Office name has been retained, and it has been integrated into HMRC’s branding for customer communications.

Which taxes (a) local authorities and (b) combined authority mayors will retain local revenues for.

The Government is developing a roadmap for fiscal devolution, which will set out plans to give mayors of strategic authorities control of a share of some national taxes that for too long have been allocated by central government. The Government will be working closely with mayors and businesses to develop the details of the roadmap, which will be published at this year’s Budget. Local authorities already retain revenues from council tax, and a locally retained share of business rates under the Business Rates Retention System, subject to reliefs and exemptions.

If she will publish the most recent version of the Valuation Office Agency's Property Details Guide.

There are no plans to publish the Valuation Office’s Property Details Guide at this time.

What estimate she has made of the successful appeal rate against valuations for the new council tax surcharge.

HMRC Valuation Office is developing its approach to the High Value Council Tax Surcharge. The Government recognises the importance of the right to appeal and will consult on the details of this in 2026.