Written questions by Lowe.

Food and Rural Affairs, whether her Department is taking steps to help support pubs in sourcing and promoting British-produced food and drink.

The food strategy recognises the key role that regional and local food systems can play in supporting delivery of the growth, health, sustainability, and food security/ resilience outcomes. Defra wants to create an environment that champions UK food cultures and celebrates British food. The strategy is an opportunity to celebrate the food we make which is uniquely British, combining our heritage and the expertise and innovation of our food businesses. Connecting local communities can be a key vehicle for achieving this outcome and for harnessing a stronger food culture.

Whether her Department has produced on modelling on the potential effect of the April 2026 business rates revaluation on small, independent pubs.

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

What comparative assessment she has made of the potential impact of the level of VAT on the hospitality sector in (a) the UK and (b) comparable European countries.

The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Introducing reduced or tiered VAT rates would reduce tax revenue and add complexity to the tax system. HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. This would reduce VAT revenue, which pays for public services, by almost 10% in 2025/26. The Government is aware that some European countries apply reduced VAT rates to hospitality.

What assessment has been made of the role of pubs in supporting local economies and employment, particularly in rural areas.

We recognise the significant contribution hospitality businesses, including pubs, make in driving economic growth and providing jobs, especially in rural and coastal communities. No formal assessment has been made of the role pubs play in supporting local economies and employment, particularly in rural areas. In 2024, the hospitality sector contributed £51.3 billion to the UK economy, representing around 2% of total output and supporting 2 million jobs, or 6.1% of total UK employment.

Whether she has considered reinstating higher levels of business rates relief for pubs and hospitality venues.

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

Communities and Local Government, what assessment has been made of the potential impact of pub closures on community cohesion.

We recognise that pubs are an important part of the social fabric of the UK, places that are focal points of many communities, where people from different backgrounds can mix and generate a sense of belonging. That is why we are introducing Community Right to Buy so people can protect pubs that mean so much to their communities. We are also taking steps to support the viability of pubs, such as introducing legislation to ban upwards only rent reviews in commercial leases, reforming licensing rules, and committing funding to support rural pubs to diversify their services.

What steps are being taken to help reduce levels of closures of community pubs and high-street hospitality venues.

The Government recognises the vital role community pubs and high-street hospitality venues play in local economies and social life; we also recognise the pressures they face.The Government has permanently lowered business rates multipliers for eligible Retail, Hospitality and Leisure properties and have introduced a £4.3 billion support package over the next three years to protect ratepayers from increases following the business rates revaluation. Additionally, through the English Devolution Bill, we have introduced a strong new ‘right to buy’ to help communities safeguard valued community assets, empowering local communities to reclaim and revitalise empty shops, pubs, and community spaces, helping to revamp our high streets and eliminate the blight of vacant premisesWe will continue work closely with the sector, including through the Hospitality Sector Council to improve the productivity and resilience of hospitality businesses by co-creating solutions to the issues impacting business performance.

What assessment his Department has made of the potential impact of energy costs on the profitability of pubs and hospitality venues.

Tackling affordability is the Government’s number one priority and we recognise the challenges businesses, such as pubs and hospitality venues, face in securing appropriate, fair and competitively priced energy contracts. The Government believes that our mission to deliver clean power by 2030 is the best way to break our dependence on global fossil fuel markets and protect billpayers – including businesses – permanently. Beyond this, the Government and Ofgem are taking decisive action to inform and protect non-domestic energy consumers as well as improving access to redress when issues occur. Many businesses engage with the energy market through energy brokers and other third-party intermediaries. Government recently announced plans to appoint Ofgem to regulate intermediaries, when Parliamentary time allows.

Whether she has considered raising the employer National Insurance threshold for hospitality businesses.

At Autumn Budget 2024, the Government increased the Employment Allowance for National Insurance contributions (NICs) from £5,000 to £10,500. Furthermore, businesses can claim employer NICs reliefs for employees under-21s and under-25 apprentices on earnings up to £50,270. There are a wide range of factors to take into consideration when introducing or expanding a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.

Whether she has considered freezing or reforming alcohol duty on draught products sold in pubs.

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impactsThis Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

What assessment her Department has made of the adequacy of licensing laws for supporting rural and community pubs.

Hospitality businesses are vital to our communities, both in town centres and in rural areas. As well as providing local jobs and supporting local supply chains, they help create places where people want to live, work, visit and invest.No assessment has been made specifically of the link between licensing laws and supporting rural and community pubs, however a wider reform programme is underway following the report of a Licensing Taskforce and consultation with stakeholders over the past year. The Government aims to support all hospitality businesses, by developing reforms which lead to a more responsive and enabling licensing system for hospitality and leisure businesses that also protects and safeguards communities.As part of the licensing reforms programme a Call for Evidence closed in November with over 2,000 responses to a range of questions about changes that could be made to the licensing regime. Following that we published a new National Licensing Policy Framework (NLPF) for the hospitality sector, which set how the Licensing Act should be applied to support the growth of hospitality businesses and highlights examples of good practice.

What assessment she has made of the potential impact of alcohol duty levels on the financial sustainability of community pubs.

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impactsThis Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

What assessment has been made of the effectiveness of hospitality apprenticeship schemes in tackling labour shortages in the pub sector.

Apprenticeships are one of the ways in which employers in the hospitality sector can fill skills gaps and address labour shortages. Employers in the sector have developed a number of apprenticeships including the Level 2 Food and Beverage Team Member, Level 3 Hospitality Supervisor, and Level 4 Hospitality Manager. Published data on apprenticeships, including within the hospitality sector, can be found at: Apprenticeships, Academic year 2024/25 - Explore education statistics - GOV.UK. To support our ambition of 50,000 more young people undertaking apprenticeships and foundation apprenticeships, we will expand foundation apprenticeships into sectors where young people are traditionally recruited, exploring occupations such as hospitality and retail. Additionally, to support SMEs to access apprenticeships, the government will fully fund apprenticeship training for non-levy paying employers (essentially SMEs) for all eligible people aged under 25 from the next academic year. Smaller employers in all sectors will benefit from this change. The department and Skills England engage regularly with the hospitality sector, including industry bodies such as UK Hospitality, regarding training for the sector and the government’s plans for skills. The government has also supported other sector-based initiatives such as the development of a Hospitality Skills Passport and hospitality Sector-based Work Academy Programmes (SWAPs).

Pursuant to the answer of 5 January to question 101570 Tax Yields: Hemsby, if she will make an estimate of the total annual tax receipts generated by economic activity in Hemsby, Norfolk, including (a) income tax, (b) National Insurance contributions, (c) VAT, and (d) business rates.

HM Revenue and Customs cannot make an estimate of the total annual tax receipts generated by economic activity in Hemsby, Norfolk, including (a) income tax, (b) National Insurance contributions, (c) VAT as this would exceed the cost limits, and (d) business rates as these are not administered by HMRC.

Communities and Local Government, if he will take legislative steps to prevent non-UK citizens from (a) voting and (b) standing in all UK elections.

The Government has no current plans to change the voting or candidacy rights of foreign nationals.British, Irish, and Commonwealth citizens are able to participate in UK Parliamentary elections subject to residency and other eligibility requirements. In the case of local elections in England and Northern Ireland, voting and candidacy rights also extend to EU citizens with retained rights and to citizens of countries with whom we have bilateral agreements. Responsibility for local elections in Scotland and Wales is devolved.

What consideration has been given to increasing permanent business rates relief for small and community-facing businesses.

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. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance. The Government also published a Call for Evidence at Budget which explores how reform of the business rates system can be used to incentivise investment. This Call for Evidence builds on the findings set out in the Transforming Business Rates: Interim Report, which was based on written evidence from 141 stakeholders and engagement with 230 organisations. Any reforms taken forward will be phased over the course of the Parliament.

Whether she has considered freezing rateable values for small businesses at 2023 levels pending a full review of the business rates system.

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. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance. The Government also published a Call for Evidence at Budget which explores how reform of the business rates system can be used to incentivise investment. This Call for Evidence builds on the findings set out in the Transforming Business Rates: Interim Report, which was based on written evidence from 141 stakeholders and engagement with 230 organisations. Any reforms taken forward will be phased over the course of the Parliament.

What analysis has been conducted into levels of disparity between business rates increases for bricks-and-mortar businesses compared to those for warehouse and distribution premises.

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 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 next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%. 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. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail. 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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

What analysis has been conducted on the potential impact of business rates levels on commercial vacancy rates.

Empty Property Relief (EPR) operates by providing owners of empty non-domestic properties with 100% relief for the first 3 months (or 6 months for industrial properties) after a property becomes empty. If the property remains empty once the relief period ends, the owner must pay the property’s full business rates liability. At Budget, the Government published a Call for Evidence at Budget which focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions. The Call for Evidence published at Budget seeks further evidence on the role business rates and reliefs play in investment, including Empty Property Relief.

What assessment has been made of the potential impact of increases in business rates on employment levels in labour-intensive sectors.

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, including 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, 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.