Every parliamentary written question tabled by David Simmonds this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 61–80 of 104 · Treasury
With reference to the Budget 2025, HC1492, 26 November 2025, Table 4.1, what is the evidential basis for the reduction in council tax receipts of (a) -£60 million in 2025-26, (b) -£120 million in 2026-27, and (c) -£155 million in 2027-28.
The measure does not reduce Council Tax receipts. Summary of the costing is published here: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Further to the publication of the draft Rating List of 26 November 2025, if she will publish the changes in average Rateable Values by (a) local authority and (b) region, 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 estimate has the Valuation Office Agency made of the number of appeals that will be made against the high value council tax surcharge.
We recognise the importance of the right to appeal, and the Government will consult on the details of this in the new year.
Further to the written statement of 25 November 2025, HCWS1097, on Devolution and Growth, and further to the Visitor levy policy paper published on 26 November 2025, whether the levy measure will be classed by the Government as a tax; and whether there is a Tax Information Notice to accompany the measure.
The precise design and scope of a devolved power for Mayors to introduce an overnight visitor levy if they so choose is under development. The Government has published a consultation running until 18 February 2026, so that the public, businesses, and local government can inform and help shape the design of the devolved power. A Tax Information and Impact Note (TIIN) has not been published. TIINs usually accompany legislation for tax measures administered by central government. The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.
Whether the Office for National Statistics holds data on the number of dwellings in each council tax band by (a) Parliamentary constituency, (b) local authority ward or division or polling district, (c) Lower layer Super Output Areas and (d) Middle layer Super Output Areas, in (i) England and (ii) Wales.
The Office for National Statistics does not publish this data. The Valuation Office Agency (VOA) publish Council Tax statistics on gov.uk.
Further to paragraph 1.28 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, how the Government intends to finance the cost of the estimated £14 billion of local authority SEND deficits; and what proportion of accrued deficits will remain with local authorities from 2028-29.
See paragraph 4.94 of Budget 2025: Strong Foundations, Secure Future. https://www.gov.uk/government/publications/budget-2025-document
Further to paragraph 4.38 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, whether according to information held by HM Treasury, the 10.2 per cent increase in business rate receipts from 2025-26 to 2026-27 is a figure for (a) England, (b) Great Britain or (c) the United Kingdom.
This figure applies to the United Kingdom.
Through what mechanisms and systems will the Valuation Office Agency revalue dwellings for the new council tax surcharge.
The Valuation Office Agency are developing their approach to the targeted valuation and will set out more details in due course, following the outcome of the Government's consultation.In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.
With reference paragraph 4.28 of the Autumn Budget 2025, HC1492, published on 26 November 2025, how many hereditaments will pay the business rate transitional supplement in 2026-27; what estimate she has made of the cost of the supplement; and for what reason the transitional relief is no longer funded by the Exchequer.
At Budget 2025, the Government announced updated property values independently assessed by the Valuation Office. Revaluations ensure that the rateable values (RVs) of properties are updated in line with market changes, and that the tax rates adjust to reflect changes in the tax base. Following growth in the tax base, all ratepayers will pay a lower tax rate than they do now.Revenue raised from business rates is forecast to increase for a number of reasons. The tax rates change with inflation to maintain income for local authorities in real terms; the size of the tax base is forecast to increase; and temporary reliefs taper away. The Government is spending £4.3bn over the next three years on a support package, including protection for those seeing bills increase.This includes a re-designed Transitional Relief (TR) scheme, to protect businesses from large bill increases as a result of the revaluation. This is worth £3.2 billion over the next three years and, compared to the 2023 TR scheme, provides more generous support for those paying higher tax rates (including the high-value multiplier).To reduce the Exchequer cost the Government is introducing a 1p supplement in 2026/27 only, paid by ratepayers who do not receive TR or the Supporting Small Business scheme.
Whether single person discount will apply to the high value council tax surcharge.
The High Value Council Tax Surcharge levies a new charge on owners of residential property in England worth £2 million or more. The Government will consult on exemptions, reliefs, and the detail of a support scheme for those who struggle to pay the charge in the New Year.
With reference to HM Treasury's document entitled Spending Review 2025, published on 12 June 2025, what is the estimated increase in (a) council tax revenue raised in cash terms for and (b) the increase in the average Band D rate of the police precept over the Spending Review period.
As set out in the Spending Review 2025 document, published 11 June 2025, police core spending power includes projected spending from additional income, including estimated funding from the police council tax precept. The final police precept level and core government funding will be set out in the annual police funding settlement in the usual way.
With reference to the Spending Review 2025, published on 11 June 2025, what is the required evidential base behind funding from the Growth Mission Fund.
The government is establishing a Growth Mission Fund to directly support local economic growth. This fund will invest £240 million of capital from 2026/27 to 2029/30 in projects that enable local job creation and the economic regeneration of local communities. Further detail on this fund and the criteria that will be applied for project selection will be set out in due course.
With reference to the Spending Review 2025, published on 11 June 2025, what discussions she has had with the Secretary of State for Housing, Communities and Local Government on the allocation of funds from the Growth Mission Fund.
The Growth Mission Fund will invest £240 million of capital from 2026/27 to 2029/30 in projects that enable local job creation and the economic regeneration of local communities. Further detail on this fund and the criteria that will be applied for project selection will be set out in due course.
With reference to her Department's guidance entitled Terms of reference for VfM Study on procuring short-term residential accommodation, published on 11 March 2025, how much local authorities have spent on procuring short term residential accommodation for asylum support in 2024-25.
The provision of asylum support, including accommodation, is the responsibility of the Home Office, not of local authorities. Local authorities do not provide any funding for asylum support. The Home Office’s total expenditure on asylum accommodation in 2024-25 will be confirmed in its Annual Report and Accounts in due course.
Whether the Government has a residual financial interest in the Royal Mint site near the Tower of London.
The Royal Mint site near the Tower of London was sold by the Crown Estate in 2010 and, as such, there is no residual financial interest to the Exchequer from The Crown Estate.HM Treasury has not made specific representations to the Ministry for Housing, Communities and Local Government on the proposed Chinese Embassy at the Royal Mint site in London. Information relating to HMT agencies is not held centrally and could only be provided at disproportionate cost.
Pursuant to the Answer of 27 November 2024 to Question 15199 on Council Tax: Wales, if he will list each individual value significant code that is utilised in the Automated Valuation Model.
The subsidised housing indicator is the only value significant code used in the Automated Valuation Model, as detailed in the response to UIN 16941.
Pursuant to the Answer of 27 November 2024 to Question 14949 on Property: Valuation, who recommended the use of Gaussian Markov Random Fields in the Automated Valuation Model.
The approach has been endorsed in reviews by both the Centre for Appraisal Research and Technology and the International Association of Assessing Officers.
Pursuant to the Answer of 12 December 2024, to Question 17827 on Private Education: Business Rates, what estimate she has made of (a) how many independent schools will lose their 80 per cent charitable rate relief and (b) the average annual business rates bill for independent schools in 2025-26.
As set out in the Government’s impact note, using Department for Education data the Government has identified 2,444 private schools in England, of which 1,139 are charities. Private schools that are wholly concerned with the training or welfare of disabled people will be exempt from business rates under existing provision. Private schools that are wholly or mainly concerned with providing education for pupils with an EHCP will also retain their charitable rate relief. Taken together, the Government expects the number of private schools that will lose business rates charitable relief to be 1,040. Government analysis also shows the average increase in business rates per pupil to be £308 in the financial year 2025-26. This note can be found here: https://publications.parliament.uk/pa/bills/cbill/59-01/0129/ImpactNote.pdf
Pursuant to the Answer of 27 November 2024 to Question 14995 on Business Rates: Tax Allowances, if she will publish a breakdown of the £1.6 billion.
Autumn Budget 2024 announced the extension of Retail, Hospitality and Leisure (RHL) relief for one year at 40 per cent up to a cash cap of £110,000 per business, and the freezing of the small business multiplier for 2025-26. This is a package worth over £1.6 billion in 2025-26. For both business rates measures, the breakdown of costings over the scorecard period can be found on page 120 (lines 47-48) in ‘Chapter 5: Policy decisions’ of Autumn Budget 2024: https://assets.publishing.service.gov.uk/media/672b9695fbd69e1861921c63/Autumn_Budget_2024_Accessible.pdf
Pursuant to the Answer of 27 November 2024 to Question 15198 on Business Rates, what estimates her Department has made of business rate receipts in England in each financial year from 2024-25 onwards.
The Ministry of Housing, Communities & Local Government (MHCLG) publish non-domestic ratings receipts data and forecasts for the financial year ahead in England. As such, projections for non-domestic rates income for 2025-26 will be published in due course by MHCLG. For 2024-25, local authorities estimate the non-domestic rating income to be £26.3 billion: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2024-to-2025/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2024-to-2025