Written questions by Hollinrake.

What her policy is on business rate relief in (a) freeports, (b) investment zones and (b) legacy enterprise zones; and how that relief will apply to the new business rate multiplier on hereditaments over £500,000 rateable value.

Freeports, Investment Zones and Enterprise Zones have access to a range of tax reliefs, including 100 per cent business rates relief. The eligibility criteria for business rates relief in Freeports and Enterprise Zones is available online: https://www.gov.uk/apply-for-business-rate-relief, as well as guidance for local authorities on granting Investment Zone business rate relief: https://www.gov.uk/government/publications/investment-zones-business-rates-relief-scheme-guidance-for-local-authorities/investment-zone-business-rates-relief-local-authority-guidance. The Government has announced its intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with a Rateable Value of £500,000 and above. When calculating business rates liabilities, the multiplier is applied first and then reliefs are applied after. This means that eligible businesses in these areas will receive 100 per cent business rates relief on their liability under the new multipliers.

What assessment she has made of the potential merits of permitting community owned facilities to use red diesel for the purposes of (a) heating and (b) electricity generation.

In 2020, the previous Government announced that the red diesel entitlement would be withdrawn from most sectors from April 2022. Following consultation in 2020-21, the previous Government confirmed that some sectors would retain the entitlement to use red diesel, including non-commercial heat and power generation, and domestic heating. A machine or appliance may use red diesel where 75% or more of the electricity or heat generated is for premises, or parts of premises, that are not used for commercial purposes. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

What assessment she has made of the potential impact of (a) family-owned businesses and (b) changes to Business Property Relief on the economy of local communities.

At Autumn Budget 2024, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to restore economic stability, fix the public finances, and support public services. These were tough decisions given the situationwe inherited from the previous administration, but the Government has done so in a way that makes the tax system fairer and more sustainable. The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What steps her Department is taking to support small high street businesses reliant on Small Business Rate Relief.

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value. Eligible properties under £12,000 receive 100 per cent relief, which means over a third of businesses in England (more than 700,000) pay no business rates at all. There is also tapered support available to properties valued between £12,000 and £15,000. The Government has no plans to withdraw SBRR, which is a permanent relief set down in legislation. As highlighted in the Transforming Business Rates Discussion Paper, the Government is interested in hearing stakeholders’ views on the extent to which the current system acts as a barrier to investment and specifically, whether the current eligibility criteria for SBRR impacts businesses' incentives to invest and expand into a second property.

What assessment her Department has made of the financial impact of potential changes to Small Business Rate Relief after the introduction of new non-domestic rate multipliers on small businesses; and whether she plans to take steps to mitigate this impact.

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value. Eligible properties under £12,000 receive 100 per cent relief, which means over a third of businesses in England (more than 700,000) pay no business rates at all. There is also tapered support available to properties valued between £12,000 and £15,000. The government is committed to retaining SBRR, which is a permanent relief set down in legislation. As highlighted in the Transforming Business Rates Discussion Paper, the Government is interested in hearing stakeholders’ views on whether the current eligibility criteria impact businesses' incentives to invest and expand into a second property.

Whether properties with a rateable value of £15,000 or less will be able to continue to claim Small Business Rate Relief for the 2026-27 year.

Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value. Eligible properties under £12,000 receive 100 per cent relief, which means over a third of businesses in England (more than 700,000) pay no business rates at all. There is also tapered support available to properties valued between £12,000 and £15,000. The government is committed to retaining SBRR, which is a permanent relief set down in legislation. As highlighted in the Transforming Business Rates Discussion Paper, the Government is interested in hearing stakeholders’ views on whether the current eligibility criteria impact businesses' incentives to invest and expand into a second property.

Pursuant to the Answer of 4 December 2024 to Question 16139, on Hospitality Industry and Leisure: Business Rates, and to the Answer of 10 December 2024, to Question 17139, on Business Rates, on what basis and using

To deliver our manifesto pledge, from 2026-27, the Government intends to protect the high street by introducing permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with Rateable Values below £500,000. This permanent tax cut w...

How many hereditaments were classified per individual special category codes within the shops sub-sector special category code grouping by the Valuation Office Agency in each of the last ten years for which figures

As part of its official statistics, the Valuation Office Agency publishes the number of hereditaments by special category code under the shops sub-sector for England and Wales for the past 10 years. This can be found under the stock of non-domestic proper...

What the average Rateable Value is of an independent school.

The Valuation Office Agency publishes this data as part of its official statistics on the stock of non-domestic properties: www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024 The mean rateable values for pre-school nurseries and...

What the average Rateable Value is of a pre-school nursery.

The Valuation Office Agency publishes this data as part of its official statistics on the stock of non-domestic properties: www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024 The mean rateable values for pre-school nurseries and...

What changes have been made to the valuation of airports for business rates in the last 24 months; and what representations her Department has received on that issue in that period.

The Valuation Office Agency (VOA) conducts analysis of changes in rateable value to prepare for regular revaluations. The VOA is currently working on a revaluation of all non-domestic properties, which will come into effect on 1 April 2026. The revaluatio...

What plans she has to continue the 2024 to 2034 film studio business rate relief announced in March 2024 at the rate announced at that time.

At Autumn Budget 2024, the Government announced that it 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...

What the forecast gross cost is of film studio business rate relief in (a) 2024-25, (b) 2025-26 and (c) 2026-27.

At Autumn Budget 2024, the Government announced that it 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...

Whether the Valuation Office Agency holds data on the average rateable value of municipal swimming pools.

The Valuation Office Agency publishes this data as part of its official statistics on the stock of non-domestic properties:www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024. The mean rateable value for municipal swimming pools ...

What information other than address and rateable value the Valuation Office Agency holds on pubs for business rate purposes.

The Valuation Office Agency (VOA) holds information about pubs to assess them for non-domestic rating purposes, one of the VOA’s statutory duties. The vast majority of the information held is sent by occupiers of pubs following a statutory request for inf...

What assessment (a) her Department and (b) the Valuation Office Agency has been of the potential impact on airports of the (a) surcharge on business hereditaments above £500,000 Rateable Value from 2026-27 and (b) 2

The Valuation Office Agency (VOA) conducts analysis of changes in rateable value to prepare for regular revaluations. The VOA is currently working on a revaluation of all non-domestic properties, which will come into effect on 1 April 2026. The revaluatio...

Whether she plans to maintain small business rate relief from 2026-27.

Small Business Rate Relief (SBRR) provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible properties with rateable values between £12,000 and £15,000. Further details can be found at:...

Whether the higher business rate surcharge on hereditaments above £500,000 Rateable Value will apply to film studios; and how this change will interact with film studio rate relief.

At Autumn Budget 2024, the Government announced that it 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...

Whether the increased revenue to the public purse generated by the increase in business rates for private schools from 2025-26 onwards will be (a) kept in full by local government, (b) shared between central and loc

At Autumn Budget 2024, the Government reconfirmed that it is removing private schools’ eligibility for charitable rate relief under business rates in England from April 2025. This intervention will raise around £140 million per year. Business rates retent...

If she will take steps to freeze the small business rate relief multiplier while adjusting for the revaluation in 2026-27.

The business rate multipliers to apply from April 2026 will be set at Autumn Budget 2025. Small Business Rate Relief (SBRR) provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible pro...