Written questions by Cleverly.

If she will place in the Library a copy of the Equality Impact Assessment produced by the Valuation Office Agency for the 2026 business rates revaluation.

We do not routinely release equality assessments.

What external contractors is the Valuation Office Agency using to support its valuation work on (a) a council tax revaluation in Wales and (b) the council tax surcharge in England.

The Valuation Office Agency (VOA) is not using external contractors to perform its valuation work on the 2028 Council Tax revaluation in Wales.The approach to the High Value Council Tax Surcharge is being developed and more details will be set out in due course, alongside the Government's consultation.

Whether HM Treasury collates data on central government spending on translation and interpretation into foreign languages for those residing in the United Kingdom.

Government spending on translation and interpretation services for British residents exists across many departments. Spending on such services typically falls below the HM Treasury approval and disclosure threshold, as defined by a department’s Delegated Authority Limit. HM Treasury therefore does not collect or receive data at the requested level of granularity.

What the Valuation Office Agency’s budget is for developing the Automated Valuation Model for council tax in England.

The VOA is not developing an automated valuation model for council tax in England.

How transitional relief and Supporting Small Business Relief are calculated for hereditaments receiving 100% small business rate relief in 2025-26 and no longer being eligible for small business rate relief in 2026-27.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of: - Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation). The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements. SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK

What Rateable Value thresholds, (i) inside and (ii) outside London, apply to (a) transitional relief and (b) supporting small business relief, from 2026-27, based on each small, medium and large bucket, in each of the next three years.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of: - Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation). The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements. SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK

What estimate the Valuation Office Agency has made of the proportion of dwelling stock in England to be assessed for liability for the council tax surcharge.

The Valuation Office Agency estimates fewer than 1% of properties in England are expected to be liable for the High Value Council Tax surcharge.

Whether the Valuation Office Agency holds data on the number of dwellings in (a) England and (b) Wales with an electric vehicle chargepoint.

The Valuation Office Agency does not hold this data.

Whether (a) HMRC and (b) the Valuation Office Agency plan to hire more staff to levy the council tax surcharge.

The Valuation Office Agency is developing its approach to administering the High Value Council Tax Surcharge and will set out more details in due course, alongside the government’s consultation.

What assessment she has made of the adequacy of the capacity of the Valuation Office Agency to deliver (a) a council tax revaluation in Wales, (b) appeals from that revaluation, (c) backlogs for business and council tax valuations and appeals in England and Wales, (d) the 2026 business rates revaluations in England and Wales, (e) appeals from those revaluations, (f) valuations for the new council tax surcharge in England and (g) appeals further to the council tax surcharge valuations.

The Valuation Office Agency (VOA) works closely with government partners to ensure it is adequately resourced and to develop delivery plans which align with planned consultation and legislative timelines. The VOA will receive additional funding and has resourcing plans in place to ensure it has capacity to deliver this work. The VOA is replacing IT systems with modern cloud-based platforms that will deliver efficiencies and make it easier for customers to self-serve. Work is also ongoing to upskill its workforce to ensure there is greater flexibility in managing a wide range of cases. The VOA will integrate into HMRC from 1 April 2026 which will provide further flexibility and support, including increased access to HMRC’s digital, data and technology expertise to deliver this work.

Pursuant to the answer of 2 January 2026 to Question 99156 on Retail Trade: Business Rates, how many large distribution warehouse hereditaments are liable for the higher value surcharge in 2025-26.

Statistics detailing the number of properties with a Rateable Value over £500,000 in the draft 2026 Rating List can be found on GOV.UK. They can be sorted by specific property types, such as large distribution warehouses. Information relating to your request can be found here.

For what policy reason the transitional relief threshold for the 2026 revaluation cycle falls from 30% to 25% plus inflation for large firms, but rises from 5% to 25% plus inflation for small firms; and whether the inflation is the change in inflation that year, or the change in inflation since the base liability year.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic.To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Whether the business rates transitional relief cap in (a) 2027-28 and (b) 2028-29 financial years will be based on the maximum percentage change relative to the (i) 2025-26 actual bill and (ii) previous year’s actual bill.

Transitional relief limits the extent to which a business can see their bills increase in a given year. Details of transitional relief and the maximum change per year can be found at: Business rates relief: Transitional relief - GOV.UK This is part of the generous support package worth £4.3 billion over the next 3 years to help ratepayers to transition to their new bill.

Whether the Government's new plans to change business rate liability for pubs will apply to hereditaments with a premises licence under the Licensing Act 2003 which are categorised by the Valuation Office Agency as (a) nightclubs, (b) restaurants, (c) hotels, (d) pubs with hotel rooms under VOA special category code 227, and (e) private members' clubs and working men’s clubs.

I refer the hon. Member to the answer given to UIN 101363.

Pursuant to the answer of 18 November 2025 to Question 88672, on Business Rates: Tax Allowances, whether any impact assessment has been undertaken of the effect of the £1.1 billion in business rates from the reduction in Retail, Hospitality and Leisure rate relief from 2024-25 to 2025-26.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Whether the Government holds national data on which individual hereditaments claimed Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

The Government does not hold national data on which individual hereditaments claimed Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

Whether there will be an exemption for the council tax surcharge for dwellings occupied by a Church of England Minister of Religion.

The High Value Council Tax Surcharge (HVCTS) is a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in April 2028. Owners, not residents, will pay the surcharge. The government will consult on potential exemptions and reliefs in the spring.

If she will itemise which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.

I refer the hon member to the answer given on UIN 99861. In addition, the relevant guidance and regulations set out here may be of interest:Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UKThe Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025.

What is the estimated annual cost of the retail, hospitality and leisure multiplier in 2026-27, and how many hereditaments will be eligible in England according to her Department’s estimates.

The retail, hospitality and leisure (RHL) multipliers being introduced from April are worth nearly £900 million per year, and they will benefit over 750,000 properties in England.

With reference to paragraph 4.38 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, and to the HMT document, Effects of the business rates retail, hospitality and leisure multipliers and high value multiplier of 26 November 2025, whether according to information held by HM Treasury, if she will break down the 10.2 per cent increase across the effects of (i) the new high-value surcharge, (ii) the rates revaluation and (iii) the higher multipliers.

The Government does not hold data on the breakdown of business rates revenue.