Written questions by Hollinrake.

With reference to the Government’s non-school business rate changes announced at Autumn Budget 2024, whether she has made a (a) regulatory impact assessment or (b) tax information and impact note on (i) the changes to retail, hospitality and leisure rate relief in 2025-26 and (ii) the new multiplier regime in 2026-27.

At Autumn Budget 24, the Government announced its intention 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. 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, the Treasury intends to publish analysis of the effects of the new multiplier arrangements. 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. At this point, the Government will publish analysis of the effects of the new multiplier arrangements.

Communities and Local Government, if she will make an estimate of the cost of outsourced (a) goods and (b) services in local government in the last 12 months.

MHCLG does not collect data on the procurement activities of individual local authorities. They are independent contracting authorities and accountable to their own electorates.

Pursuant to the Answer of 16 October 2024 to Question 7830 on Council Tax: Wales, what each of the property attributes are under the headings dwelling type to bathroom count.

Descriptions of most of the property attributes can be found on GOV.UK here: www.gov.uk/guidance/property-attribute-data-pad#the-data-we-hold. Subsidised Housing Indicator - this indicates if a property has been purpose-built by a Local Authority, Housing Association or other public body. Parking Facilities – this is the type of parking at a property. For example, a garage or open parking space.

If she will publish the (a) address, (b) local authority, (c) special category code and (d) rateable value of each hereditament on the business rates valuation list.

The VOA makes the Non-Domestic Rating (NDR) lists publicly available. This is to allow a person “access to information to enable them to establish the state of the list” and is set out under paragraph 8(1) of schedule 9 of the Local Government Finance Act (LGFA) 1988. To fulfil this statutory function the VOA publishes the lists at: www.gov.uk/find-business-rates The address, local authority, special category code and rateable value of each property is included within this list.

Whether (a) football, (b) rugby and (c) cricket stadiums or clubs with a Rateable Value over £500,000 will be liable to pay the business rates Rateable Value multiplier surcharge from 2026-27.

At Autumn Budget 2024, the Government announced its intention 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 high street RHL properties benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties that have a rateable value (RV) of £500,000 and above. The multiplier rates will be confirmed at Autumn Budget 2025.

What the methodological basis was for setting the proposed business rate multiplier surcharge for hereditaments above £500,000 rateable value at a level of up to 10 pence in the pound.

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 will ensure that RHL properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government intends to introduce a higher rate on the most valuable properties on 2026-27 - those with Rateable Values of £500,000 and above. These represent less than one per cent of all properties, but capture the majority of large distribution warehouses, including those used by online giants. The rates for any new multipliers will be set at Budget 2025 and implemented in 2026-27. The higher tax rate, when introduced, will not be set higher than 10p above the non-domestic rating multiplier. The Government is clear that this is the maximum, and it does not represent the changes that we intend to implement. It is a guardrail that offer sensible limits with proportionate flexibility, ensuring the Government can respond to future revaluations as well as the changing economic and fiscal context.

Pursuant to the Answer of 25 November 2024 to Question 14625 on Business Rate: Tax Allowances and with reference to line 18 of Table 5.1 of the Autumn Statement 2023, CP 977, for what reason the forecasts differ.

Autumn Statement 2023 (AS23) announced 75 per cent relief to Retail, Hospitality and Leisure (RHL) properties up to a cash cap of £110,000 per business. Based on local authorities’ Non-Domestic Rates form (NNDR1) returns, the static cost of RHL relief is forecast to be £2.4 billion in 2024/25. The costings contained in Table 5.1 of the ‘Policy Decisions’ chapter of AS23 account for the static cost being adjusted to reflect that business rates are deductible for Corporation Tax for companies and Income Tax for the self-employed, and that business rates are devolved. It also accounts for new burdens funding that English Local Authorities receive for the administrative and IT costs associated with the delivery of the relief. Therefore, the final cost is estimated to be £2.65 billion in 2024/25. Further information can be found in AS23 Policy Costings on page 23: https://assets.publishing.service.gov.uk/media/6560c3ef3d77410012420197/Autumn_Statement_2023_Policy_Costings_-_Final.pdf The Ministry of Housing, Communities and Local Government (MHCLG) will, in due course, publish outturn figures, based on data collected by local authorities, which will set out the final amount of business rate relief provided to businesses in 2024/25.

What estimate she has made of how much business rates receipts in England will raise gross in 2025-26.

The Office for Budget’s Responsibility’s (OBR) October 2024 Economic and Fiscal Outlook includes forecasts for UK business rates receipts. This is available online: https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_Oct_2024.pdf.

What estimate she has made of the gross increase in business rate receipts from the 2026-27 business rate multiplier surcharge on hereditaments above £500,000 Rateable Value.

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 will ensure that RHL properties benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so the Government intends to introduce a higher rate on the most valuable properties on 2026-27 - those with Rateable Values of £500,000 and above. These represent less than one per cent of all properties, but capture the majority of large distribution warehouses, including those used by online giants. The exact rates for any new business rate multipliers will be set at Budget 2025 so that the Government can take into account the revaluation outcomes as well as the economic and fiscal context.

Communities and Local Government, whether the provision of new housing through New Towns counts towards housing targets in Local Plans.

The government established the New Towns Taskforce in September 2024, tasking this independent expert advisory panel with making recommendations to ministers within 12 months on the location and delivery of new large-scale new communities in England.As detailed in the Taskforce’s full terms of reference, which can be found on gov.uk here, the panel will advise on a ‘New Towns Prospectus’ – standards that developers must meet in these new settlements (covering social and affordable homes, design, transport links to towns and city centres, public transport, green spaces), as well as what the government ‘offer’ is in return.We have been clear that the next generation of new towns will deliver over and above local housing need assessed through the new standard method. We intend to keep under review the interaction between new towns and local housing need figures, taking into account the Taskforce’s final report once submitted in July 2025.

Communities and Local Government, pursuant to the Answers of (a) 14 October 2024 to Question 6386 and (b) 9 September 2024 to Question 2997 on Affordable Housing, what estimate he has made of the aggregate change in the number of new units in the 2021-26 programme, in the context of her decision to prioritise social rent tenure over other tenure types.

As per my response to Question UIN 2997 on 9 September 2024, in July we confirmed that the previous government had agreed, but had chosen not to publish, a reduction in the 2021-26 programme's delivery targets from “up to 180,000 homes should economic conditions allow” to between 110,000-130,000. Those revised targets included a goal to achieve at least 40,000 social rent homes.At that time, we asked Homes England and the Greater London Authority to prioritise the very limited remaining programme funding towards homes for social rent.We have also asked that the £500 million additional funding announced at Budget is prioritised on social rent homes, and we will keep Parliament updated on delivery.

Pursuant to the Answer of 9 September 2024 to Question 2820 on Private Education: Business Rates, whether a (a) sports playing field and (b) playground is a positive material consideration by the Valuation Office Agency when calculating the rateable value of an independent school for business rates.

All intrinsic physical characteristics of the school are taken into consideration, and both sports playing fields and playgrounds are material considerations which positively impact the calculated rateable value.

Communities and Local Government, pursuant to the answer of 9 September 2024 to Question 2820 on Private Education: Business Rates, whether business rates will be levied on (a) nurseries and (b) pre-school premises affiliated with an independent school.

The Non Domestic Rating (Multipliers and Private Schools) Bill will remove the eligibility for charitable rate relief from private schools that are charities in England. Standalone private nursery schools with their own rates bills are outside of the scope of the Bill and, where charities, will retain their relief. Private schools that provide education for pupils of compulsory school age but also have nursery classes within the school will lose their rate relief entirely unless the nursery classes are on separate premises with their own rates bill.

Communities and Local Government, pursuant to the Written Statement of 28 November 2024 on Local Government Finance, HCWS265, and to the Answer of 28 November 2024 to Question 15204, if he will publish the council tax referendum principles for (a) the Greater London Authority and (b) Transport for London for the financial year 2025-26.

The local government finance policy statement 2025 to 2026 (https://www.gov.uk/government/publications/local-government-finance-policy-statement-2025-to-2026/local-government-finance-policy-statement-2025-to-2026), set out a proposed referendum principle of 3% for the Greater London Authority’s non police precept and a £14 flexibility for the police element. There is no separate council tax precept charged by Transport for London.

Communities and Local Government, pursuant to the Answers of 8 October 2024 to Questions 5762 and 5607 on Devolution: Norfolk and Devolution: Suffolk, what the evidential basis is for the Government's policy that a single local authority model of devolution would risk the optimal delivery of services.

This government strongly believes that the benefits of devolution are best achieved through the establishment of combined authorities or combined county authorities over sensible economic geographies and supported by a directly elected mayor. These institutions and mayors, with their regional economic competencies and status as members of the Council of Nations and Regions add the capacity and focus required to get the best from new devolved powers and funding. We have therefore decided that mayoral devolution will only be available to areas that come together to establish such institutions over a wider geography.The Government is committed to bringing meaningful devolution to Norfolk and Suffolk and stands ready to work with partners across the region on progressing a more ambitious devolution settlement, in a way that delivers the best outcomes possible the people of Norfolk and Suffolk, and which sees the right powers in the right places. We are pleased that discussions remain positive and look forward to making progress on devolution.

Pursuant to the Answer of 5 September 2024 to Question 2635 on Ministry of Housing, Communities and Local Government: Public Expenditure, if she will state how her department has changed the previous Government’s approach to extremism to facilitate the efficiency saving of £5 million that was included in the MHCLG savings listed in HM Treasury's document entitled, Fixing the foundations: Public spending audit 2024-25, published on 29 July 2024.

The Home Secretary commissioned the counter extremism sprint to identify gaps in current policy approaches and to recommend a new approach to tackling radicalisation that can draw people to hateful ideologies, both online and offline. The aim was to develop objectives and the foundations for a new strategy and recommend a coherent and sustainable approach to counter extremism across His Majesty's Government. The sprint was conducted over the summer and has now concluded.Departmental budgets are currently under review and will be announced by His Majesty’s Treasury in due course. The Home Office intends for all projects to deliver value for money and remain in line with budgetary capabilities.

Communities and Local Government, what the average grant subsidy per unit to build an average affordable dwelling under the (a) social rent, (b) affordable rent and (c) affordable home ownership tenures was in the 2015-18 Affordable Homes Programme.

The Ministry of Housing, Communities and Local Government delegates delivery of the government’s Affordable Homes Programme to Homes England (outside London) and to the Greater London Authority (GLA) in London.The government agrees budgets and targets with both agencies to deliver the programme’s overall targets for additional homes and specific types of tenure.In awarding contracts under the programme Homes England and the GLA assess the need for grant on a site-by-site basis.In agreeing how much grant a project requires they will take into account the costs for building out the site with how much grant is needed to make that project viable, and the overall value for money for the programme.

Communities and Local Government, with reference to her Department's press release of 15 October 2024 entitled Thousands of new homes to be built as government unlocks brownfield sites, what the target date is to complete the delivery of 5,200 homes; and whether 5,200 homes is the target for the whole of the 2022-25 Brownfield Land Release Fund 2.

Round three Brownfield Land Release Fund 2 land release milestones are set for 31 March 2028. Housing is then delivered up to three years after the land release milestone. The 5,200 homes forecast applies only to the Brownfield Land Release Fund 2, round three. The whole of the Brownfield Land Release Fund 2 is forecast to release land for 14,100 homes.

Communities and Local Government, pursuant to the Answer of 11 October 2014 to Question 5416 on Civil Dignitaries and Members: Age, for what reason the Government deems 16 and 17 year olds to be old enough to vote in (a) local and (b) Parliamentary elections but not stand in those elections.

Pursuant to the Answer of 11 October 2024, to Question 5416, the introduction of Votes at 16 is about building long lasting engagement with our democracy among young people. By engaging voters early, when they are young, we will build the foundations for their long-term participation in our electoral processes.That is why this government is rightly focused on delivering on the manifesto which it was elected on and the commitment to lower the voting age for all UK elections. As set out in the previous answer, the government has no plans to change the eligibility criteria of candidacy age for local and parliamentary elections.

Communities and Local Government, pursuant to the Answer of 14 October 2024 to Question 7872 on Local Government: Elections, if she will update the list of years in which each council’s elections will be held with the (a) council and (b) combined authority mayoral elections expected to take place in (i) 2025 and (ii) 2026.

The Government will update the list of local authority elections in England - which can be found here - to include elections for mayors for combined authorities and combined county authorities. The list already includes elections for councils and is easily found through an internet search without the need to submit a parliamentary question.