Written questions by Hollinrake.

Pursuant to the Answer of 7 May 2025 to Question 48451 on Shops: Valuations, how the Valuation Office Agency determines whether an improved energy efficiency rating results in an enhanced valuation.

For business rates, it is unlikely that an improved Energy Performance Certificate (EPC) alone would result in an increased Rateable Value (RV). However, the extent and type of works that resulted in the improved EPC rating, would be considered when determining whether they have an impact. If the works were considered to have an impact on the rental value on the property, then the RV may be amended. For example, new installations such as heating and air conditioning are considered an improvement, and their installation may result in an increase.

What information the Valuation Office Agency holds on the number of (a) private sector and (b) municipal public conveniences there are in each local authority in (i) England and (ii) Wales.

The VOA assess public conveniences for business rates purposes but they do not consider whether they are owned by a local authority or the private sector. The number of public conveniences is published in the VOA’s Non- Domestic Rating stock of properties. The most recent release is at 31 March 2024 and can be found here: www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024 The number of public conveniences assessed by the VOA in each local authority can be found by clicking ‘Stock SCat Tables by region, county, local authority district and rateable value band, 2024 (CSV)’ and viewing column ‘KY’ in the file named ‘SOP_SCAT_LA_counts_all’.

Pursuant to the Answer of 7 May 2025 to Question 48452 on Housing: Valuation, where the Valuation Office Agency obtains scaled (a) plans and (b) maps to determine plot size.

In addition to plans derived from the direct measurement of the property, the VOA uses plans and maps from online digital mapping platforms, ONS surveys, planning portals, property developers, estate agents and other data within the public domain.

What data HM Revenue and Customs holds on the house prices of second homes.

The VOA has a statutory duty to maintain the Council Tax lists in England and Wales by assessing the value of a domestic property and placing them in a Council Tax band. Whether a domestic property is a taxpayer’s second home is not considered during this process. The VOA obtains sales data to assist in their functions, but this data does not distinguish between whether a purchase is of a second home or not.

Pursuant to the Answer of 7 May 2025 to Question 48449 on Financial Services: Environment Protection, which municipal green investment (a) bonds and (b) loans being offered by local authorities in England are regulated by the (i) Financial Conduct Authority, (ii) Prudential Regulation Authority, (iii) Financial Ombudsman Service and (iv) Financial Services Compensation Scheme.

The Financial Services and Markets Act 2000 establishes a framework whereby any person, whether an individual or firm, can only carry out a regulated activity by way of business if they are authorised by the appropriate regulator or are exempt from the authorisation requirement. Under this framework, the government determines which activities are regulated activities, by specifying them in the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (RAO). Where local authorities are the issuers of bonds, or borrowers under loans, they themselves would not require authorisation from a financial services regulator to act in that capacity, and would not be subject to regulation by the financial services regulators. Financial services firms facilitating access to such funding by local authorities may, depending on the circumstances, be subject to regulation by the Financial Conduct Authority, and investors may be eligible to refer disputes with the regulated firm to the Financial Ombudsman Service. Depending on the precise circumstances of any products offered, compensation in the case of default may be available under the Financial Services Compensation Scheme, but this may not always be the case.

Whether she has considered providing Income Tax relief for party political donations.

The Government is not considering an income tax relief for party political donations.

How does the Valuation Office Agency determine the area size of a dwelling in (a) England and (b) Wales; and how does it determine the size of a non-standard plot.

I refer the hon. member to the following answer UIN 48452, tabled on 28 April 2025.

Pursuant to the Answer of 27 November 2024 to Question 15200 on Council Tax: Wales, when the Valuation Office Agency will publish this information.

The Valuation Office Agency (VOA) published the information on gov.uk on 31 March 2025: How model assisted valuation delivers large-scale property valuations - GOV.UK – A high level overview of how the VOA uses model assisted valuation and mass appraisal to support large-scale valuation. This links through to further information:External assurance of the VOA automated valuation model (AVM): VOA response - GOV.UK - This page sets out the VOA response to external review and assurance of the VOA AVM developed to support Wales Council Tax reform. More_information_on_mass_appraisal_and_AVM.pdf - More information on how the VOA is using mass appraisal to support Council Tax reform in Wales and on the AVM. Model_specification_document.pdf – A document setting out the data utilised in development of the AVM for a future revaluation of Council Tax in Wales, as well as the core spatial regression model specification and an overview of the comparables model.

Whether her Department has had discussions with the Bank of England on the proposed Chinese Embassy in London.

Treasury officials hold regular discussions with the Bank of England across various financial and economic matters. A final decision on the application for the new Chinese embassy in Tower Hamlets will be made in due course by the Secretary of State for Housing, Communities, and Local Government in her independent, quasi-judicial role. As such, it would not be appropriate to comment further on the case.

Pursuant to the Answer of 29 April 2025 to Question 45654 on Bank Services: Vetting, what her planned timetable is for issuing revised guidance on Political Exposed Persons.

The Government has been working closely with the FCA to follow up on the findings of its review into the treatment of Politically Exposed Persons (PEPs) by financial institutions and to ensure firms improve their practices where necessary. The FCA expects that the revised guidance will be published and brought into effect this summer.

What assessment she has made of the potential impact of the absence of a cash cap on the cost of retail, hospitality and leisure (RHL) rate relief in 2026-27; and what estimate she has made of the gross revenue required from the multiplier surcharge on hereditaments with a Rateable Value above £500,000 to fund the new RHL multiplier in 2026-27.

Retail, Hospitality and Leisure (RHL) relief has been extended year-by-year by previous governments since the pandemic – creating uncertainty for businesses and an unsustainable fiscal pressure for the Government. Without any government intervention, 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, ahead of introducing permanently lower tax rates for RHL properties from 2026-27. Like all business rates multipliers, these lower RHL multipliers will not be subject to a cash cap. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. 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. 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.

How many staff the Valuation Office Agency employs; and whether she has set a target for a reduction to that number.

As of the 30 April 2025, the Valuation Office Agency (VOA) employs 4,005 staff, which equates to 3,749.71 full-time employees. In addition, the VOA employs 88 contingent labour workers.The VOA has no current plans to reduce the workforce.

How many outstanding (a) council tax and (b) business rate challenges are still open and unresolved in relation to (i) 2022-23, (ii) 2023-24 and (iii) 2024-25 in (A) England and (B) Wales.

The Valuation Office Agency (VOA) publishes official statistics for England and Wales on Non-domestic Rating and Council Tax: www.gov.uk/government/organisations/valuation-office-agency/about/statisticsThe VOA published an update for business rates on 8 May 2025. This includes the number of outstanding cases from the 2017 and 2023 Rating Lists in England and Wales. They can be found here: www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2023-rating-lists-march-2025The latest published data for Council Tax is 2023-24.Valuation Office Agency: Council Tax statistics - GOV.UK

What customer service metrics are collated into (a) Valuation Office Agency and (b) HM Revenue and Customs.

HMRC Customer Service Metrics include Net Easy and Customer Satisfaction with its phone, webchat and digital services. HMRC also measures its telephone and correspondence performance through Telephony Adviser Attempts Handled and Customer Correspondence responded to in 15 working days and 40 working days. HMRC monitor performance against these metrics and a set of supporting metrics, which can be found in the monthly and quarterly publications HMRC monthly performance reports - GOV.UK , and HMRC quarterly performance updates - GOV.UK , and in our Annual Report and Accounts: https://www.gov.uk/government/collections/hmrcs-annual-report-and-accountsThe Valuation Office Agency (VOA) has aligned all telephony metrics with HMRC. Other metrics the VOA report on can be found in its Annual Report & Accounts: www.gov.uk/government/collections/valuation-office-agency-annual-report-and-accounts

In what locations the (a) Valuation Office Agency and (b) HM Revenue and Customs have offices; and whether any offices are shared.

Full details of the current office locations for VOA and HMRC are set out in the tables below: HMRC officesLocationShared with VOA (Marked with a X)Belfast, Erskine House/Carne House Birmingham, Arena CentralXBristol, Glass WharfXCardiff, TY William MorganXCroydon, Ruskin SquareXEdinburgh, Queen Elizabeth HouseXGlasgow, Atlantic SquareXLeeds,7&8 Wellington PlaceXLiverpool, India Buildings Manchester, Three New BaileyXNewcastle, Benton Park ViewXNottingham, Unity SquareXPortsmouth, Lynx House Stratford, Westfield Avenue Dover, Priory Court Gartcosh, Scottish Crime Campus Ipswich, Brook Lawrence House Telford, Plaza 1 & 2 Swansea, Sandringham Park Worthing, Teville Gate HouseXBradford, Centenary Court Manchester, Trinity Bridge House Washington, Waterview Park East Kilbride, Queensway House London, Parliament Street Porthmadog, Ty Thedford Preston, St Mark’s and St Mary’sXReading, Premier House VOA officesAberdeen, Union PointCambridge, EastbrookCanary Wharf, 10 South ColonnadeCarmarthen, St Davids ParkColchester, The OctagonDurham, Wycliffe HouseEastbourne, St Annes HouseExeter, The SenateFolkestone, Palting HouseHull, Earle HouseInverness, River HouseLancaster, Mitre HouseMerseyside, Redgrave CourtNorwich, Rosebery CourtOxford, Avalon HousePlymouth, Crownhill CourtSheffield, Greenfield HouseSouthampton, Mountbatten HouseSt Austell, Penhaligon HouseStoke on Trent, Bennet HouseSwansea, Swansea Civil CentreWembley, Brent Civil CentreWrexham, Yale Business Village

What the average office attendance is for (a) Valuation Office Agency and (b) HM Revenue and Customs staff, adjusting for VOA work that requires off-site visits.

For the period of March 2025, 67% of VOA people attended the office as expected, once off-site adjustments are considered. For the same period, 80% of HMRC people (excluding VOA) did so.

What form of legislation her Department plans to bring forward to merge the Valuation Office Agency with HM Revenue and Customs.

No legislation is required to bring forward the merger and the change will come into effect by the end of the financial year.

How the Valuation Office Agency obtains data on plot sizes of the (a) curtilage and (b) square area of a dwelling.

The VOA refers to scaled plans and maps when determining the plot size or ‘curtilage’ of a dwelling.The square area of a dwelling may be calculated by direct measurement of the actual property. The VOA will also use scaled plans and may refer to the dimensions of a ‘house type’ when dealing with new housing developments, which comprise multiple dwellings of the same design.

Pursuant to the Answer of 2 April 2025 to Question 41059 on Energy: Shops, whether Energy Performance Certificate is a positive material consideration for the Valuation Office Agency in the (a) council tax banding and (b) valuation of a property.

The impact of Energy Performance Certificates alone is unlikely to be significant in increasing a property’s Council Tax band. To band a property for Council Tax the Listing Officer of the VOA assesses a property’s value as being within a broad range of values as at 1 April 1991 in England, and 1 April 2003 in Wales. Whether a property has an Energy Performance Certificate is one of the many factors that may be taken into consideration but unless the value is close to the boundary between two bands, the effect of any energy efficient improvements is unlikely to result in a higher band. Valuation of a property for other purposes may have regard to any Energy Performance Certificate relating to the property. Whether it is a material consideration will depend on the purpose of the valuation and the circumstances of the case.

Whether the Valuation Office Agency backdates decisions on whether accommodation is liable for (a) council tax and (b) business rates.

The date from when liability for Council Tax and/or business rates takes effect is set out in legislation. There are some circumstances when the legislation requires the Valuation Office Agency (VOA) to backdate the liability and others when the VOA must not do so. This principle applies to both Council Tax and business rates assessments.