Written questions by Hollinrake.

Pursuant to the Answer of 19 March 2025, to Question 37217, on Energy: Shops, whether the installation of energy efficiency measures to meet the minimum energy efficiency standards are a positive material change for the purposes of (a) business rate valuations and (b) revaluations.

In assessing the effect of energy efficient measures, the Valuation Office Agency (VOA) must first consider the occupancy. If a shop is owner-occupied, then an Energy Performance Certificate is not required. If the shop is let, the extent and nature of any works being undertaken are considered, to determine whether the installation of energy efficiency measures impact the rating assessment. These include where Minimum Energy Efficiency Standards (MEES) works are required to replace existing facilities with a modern equivalent. While MEES exemptions may apply, new installations such as heating and air conditioning are considered an improvement and may increase the rating assessment. Improvement Relief may apply to support the occupiers of shops for rating assessment increases that occur following improvement works carried out after 1 April 2024.

How many and what proportion of hereditaments in England with a Rateable Value above £500,000 are internet retail warehouses.

The Valuation Office Agency published official statistics detailing the number of non-domestic properties in England with a rateable value over £500,000, broken down by sector, sub-sector, special category and region here: www.gov.uk/government/publications/non-domestic-rating-property-counts-and-rateable-value-rv-for-properties-in-england-with-rv-over-500000. There is no special category code for ‘internet retail warehouses’. You may find the data for ‘retail warehouses and food stores’, and ‘large distribution warehouses’ helpful.

How many dwellings there were in England in April (a) 2010 and (b) 2024; how many of those dwellings had (a) one, (b) two, (c) three, (d) four and (e) five or more bedrooms; and how many of those dwellings had a garden.

Please see the response to UIN 32144. The Valuation Office Agency does not usually record whether a domestic property has a garden.

Pursuant to the Answer of 27 February 2025 to Question 32146 on Public Houses: Business Rates and Employers’ Contributions, for what reason the median rateable value is used.

The Transforming Business Rates consultation used the median RV of a pub (£16,800) to illustrate the amount the average pub is estimated to save in business rates liabilities (over £3,300) from RHL relief being extended at 40% for 2025-26 rather than being removed entirely. The median RV was used as it is less affected by the presence of a few large pubs than the mean RV. Therefore, the median is likely to be closer to the actual RV of a greater number of pubs than the mean would be.

Pursuant of the Answer of 20 December 2024 to Question 19700 on Airports: Business Rates, if she will make an assessment of the potential impact of (a) the rates revaluation in April 2026 and (b) the surcharge for hereditaments above £500,000 Rateable Value from April 2026 on (i) economic growth, (ii) international competitiveness and (iii) airfares.

The Government recognises that in the post-COVID world, expected valuations for airports at the 2026 revaluation amount to significant increases. The aviation sector is in conversation with the Valuation Office Agency (VOA) about their 2026 draft rateable values.The Government is legally required to introduce transitional relief for ratepayers to support those seeing the biggest increases at revaluations. Once we understand the complete 2026 revaluation picture will the Government be in a position to make final decisions, at Autumn Budget 2025, on the transitional relief scheme.On the new multiplier rates, the Government will confirm these at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions.  Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Pursuant to the Answer of 18 February 2025 to Question 30645 on Business Rates, if she will make an estimate of the number of hereditaments subject to the £500,000 multiplier if the threshold is not uprated in 2026.

The Government intends to introduce permanently lower tax rates for high street retail, hospitality, and leisure properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so the Government intends to apply a higher rate from 2026-27 on the most valuable properties - those with a rateable value (RV) of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. On 21 February, the Valuation Office Agency published an ad hoc release detailing total property counts and RV for properties in England with a RV over £500,000. This is broken down by sector, sub-sector, special category and region. This is available online: https://www.gov.uk/government/publications/non-domestic-rating-property-counts-and-rateable-value-rv-for-properties-in-england-with-rv-over-500000.

Pursuant to the Answer of 18 February 2025 to Question 30146 on Business Rates, what estimate she has made of the change in overall cost of the retail, hospitality and leisure relief scheme without a cash cap.

Without any Government intervention, retail, hospitality and leisure (RHL) relief would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government has decided to offer a 40 per cent discount to RHL properties up to a cash cap of £110,0000 per business in 2025-26. To deliver our manifesto pledge, from 2026-27, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000. Whereas RHL relief currently limits support to a cash cap of £110,000 per business, the Government intends to have no such limit on the new multipliers in order to better ensure more widespread support for the high street. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new, permanently lower tax rates are set at Budget 2025, the Treasury intends to publish analysis of the effects of the new multiplier arrangements.

How many days each Minister in her Department has spent working at the Darlington Campus since 5 July 2024.

Since 5th July 2024 the following working visits have taken place by HMT ministers at the DEC. Chancellor Rachel Reeves has spent 3 days at the DEC, on 11th July 2024, 12th December 2024 and 13th March 2025. Exchequer Secretary James Murray MP has spent 4 days at the DEC, on 31st July 2024, 17th August 2024, 5th December 2024 and 13th February 2025. Financial Secretary Lord Spencer Livermore has spent 1 day at the DEC, on 22nd August 2024. Chief Secretary Darren Jones MP has spent 1 day at the DEC on 13th March 2025. The Darlington Economic Campus is central to the plans of HM Treasury and we are delighted to be nearing our target of 335 HMT roles based in Darlington, including a number of the most senior Treasury staff. The Chancellor and the broader Treasury ministerial team support DEC not only by regularly visiting, but also by ensuring that colleagues based in Darlington are welcomed to hybrid meetings and able to contribute fully to the work of the department, making their voices heard and shaping economic policy making for the country as a whole from the North East of England.

Pursuant to the Answer of 26 February 2025 to Question 32153 on Airports: Business Rates, how airports will be valued in the 2026 business rates revaluation.

Civil Airports for the 2026 Revaluation are being valued using the ‘receipts and expenditure’ valuation method. This takes into account the business’ income and expenses in determining the rateable value. As with other revaluations, the VOA are in discussions with representatives from the airport sector. The VOA have not changed the methodology they use to assess airports since the last revaluation. The revaluation is not yet complete and the VOA expect to publish draft valuations by the end of 2025.

Pursuant to the Answer of 27 February 2025 to Question 31955 on Private Education: Business Rates, what assessment she has made of the potential impact of liability for business rates on the commercial viability of nurseries located within the premises of an independent school.

As the Government confirmed at Autumn Budget 2024, schools that satisfy the definition of a private school will lose any entitlement to charitable rate relief entirely. This may include private schools with some nursery classes, which, despite the presence of some nursery provision will still be, by their nature, private schools. Standalone nursery schools, where they have their own business rates assessments, are excluded from the legislation and, where applicable, retain their charitable rate relief. This approach best ensures consistency with the underlying policy intent.

What assessment she has made of the potential impact of (a) the withdrawal of the Retail, Hospitality and Leisure multiplier and (b) imposition of the new £500,000 multiplier on the marginal tax rate on business rate bills from April 2026 at the £500,000 Rateable Value; and what assessment she has made of the potential merits of tapering the multipliers in the same manner as small business rate relief.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

With reference to the Valuation Office Agency: Freedom of Information disclosure log, last updated on 26 October 2023, for what reason no information is available on this webpage.

The VOA’s Freedom of Information (FOI) releases log is due to be updated shortly with FOI releases that are of wider public interest. This follows a review (in line with section 19 of the FOI Act and ICO guidance) of the information previously published, and the removal, or movement, of information that was out of date, or best suited to be published alongside ad hoc or official statistics releases. The last FOI release was published on GOV.UK on 11 July 2024.

Pursuant to the Answer of 22 January 2025 to Question 24513 on Business Rates: Tax Allowance, what the net value is of the package when adjusted for changes to the (a) retail, hospitality and leisure business rate relief and (b) standard multiplier in the 2025-26 financial year.

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

What estimate she has made of the potential impact of changes to retail, hospitality and leisure rate relief between 2024-25 and 2025-26 on levels of business rates for municipal swimming pools.

Without any Government intervention, Retail, Hospitality and Leisure (RHL) relief would have ended entirely in April 2025, creating a cliff-edge for businesses. Instead, the Government has decided to offer a 40 per cent discount to RHL properties up to a cash cap of £110,0000 per business in 2025-26 and frozen the small business multiplier. At Budget, the Government also announced that from 2026-27, it intends to introduce permanently lower tax rates for RHL properties with rateable values below £500,000. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on the most valuable properties, which includes the majority of large distribution warehouses, including warehouses used by online giants. The rates for any new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context.

Pursuant to the Answers of 19 December 2024 to Questions 19709 and 19710s on Nurseries: Business Rates and Private Education: Business Rates, whether the inclusion of a nursery in an independent school increases the Rateable Value of that school.

Yes. Where part of the independent school setting includes nursery provision within the same occupation, that accommodation will be included within the valuation and therefore form part of the Rateable Value.

What assessment her Department has made of the potential impact of the abolition of the £110,000 relief cap on (a) the level of retail, hospitality and leisure rate relief under the new 2026-27 multiplier system and (b) (i) SME and (ii) chain firms.

As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new multipliers are set at Budget 2025 – to take effect in the 2026-27 billing year – HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Whether the Valuation Office Agency considers (a) the level of taxes and (b) other changes to fiscal policy when determining the valuation of a (i) pub and (ii) other hereditament.

The Valuation Office Agency (VOA) assesses non-domestic properties in line with legislation. This will be based on a set date, called the Antecedent Valuation Date (AVD). For the current rating list, this is 1 April 2021. The VOA’s valuations are based on the level of rent the property could earn at the AVD. Should the level of taxation and fiscal policy affect rents paid in the open market at that specific point in time, they will be reflected in any rental evidence that is used. Any change in the level of taxation or fiscal policy that occurs after the AVD, or would not have been known at the AVD, would not be considered until a subsequent non-domestic revaluation.

Pursuant to the Answer of 20 December 2024 to Question 19711 on Airports: Business Rates, whether any changes have been made to (a) using profitability metrics and (b) other processes since the last revaluation to the Valuation Office Agency's methodology for valuing business rates.

If by “profitability metrics” and “other processes” the question is referring to the method of valuation adopted by the Valuation Office Agency for airports, then there has been no change since the last revaluation.

Whether HM Revenue and Customs holds data on the (a) number of employees, (b) salaries and (c) aggregate revenue of National Insurance contributions collected from local councils.

HM Revenue and Customs holds data on employee earnings and deductions, provided by employers in Full Payment Submissions to HMRC. However, local councils are not separately identified in HMRC data, so the requested figures are not available.

Pursuant to the Answer of 5 December 2024 to Question 16486 on Public Houses: Business Rates and Employer Contributions, what methodology her Department used to estimate that the average pub has a rateable value of £16,800; and how this relates to special category codes used by the Valuation Office Agency.

The Transforming Business Rates consultation notes that the average pub has a rateable value (RV) of £16,800. This is based on the median RV of properties under special category 226: "Public Houses/Pub Restaurants" on the 2023 compiled rating list.