Written questions by Lowe.

What assessment has been made of the long-term sustainability of the current business rates model for high street businesses.

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 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 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.

If she will undertake 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 assessment she has made of the potential impact of the April 2026 business rates revaluation on small and medium-sized enterprises operating from physical 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. 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.

What discussions she has had with the Secretary of State for Housing, Communities and Local Government on the potential impacts of the April revaluation on town centres.

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.

What estimate she has made of the potential impact of business rates liabilities on the number of business closures since the last revaluation.

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.

What proportion of commercial properties she estimates will see an increase in rateable value following the forthcoming revaluation.

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.

Whether transitional relief arrangements will fully offset increases in business rates for small businesses following the April revaluation.

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.

What estimate has been made of the annual income tax and National Insurance contributions generated by employment directly and indirectly supported by the Hemsby tourism economy.

HM Revenue and Customs has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

What estimate HM Treasury has made of 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 has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

What estimate has been made of the annual VAT revenue generated by tourism-related activity in Hemsby, including holiday accommodation, food and drink and local services.

HM Revenue and Customs has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

Food and Rural Affairs, what discussions her Department has had with (a) Great Yarmouth Borough Council, (b) Norfolk County Council and (c) the Environment Agency on long-term coastal erosion management options for Hemsby, including managed realignment and engineered defences.

The Environment Agency has a strategic overview of the management of all sources of flooding and coastal change. Local authorities take the lead in managing coastal erosion. In Hemsby, Great Yarmouth Borough Council are the lead authority for coastal erosion. Great Yarmouth Borough Council is a partner in the £8 million Resilient Coast Project – part of the Government’s £150 million Flood and Coastal Resilience Innovation Programme. This project is working with communities, including Hemsby, to develop new, innovative methods to build resilience and help communities adapt to flooding and coastal erosion. The Environment Agency are working closely with Great Yarmouth Borough Council as they consider and implement options for the management of the area. The Environment Agency’s Local Operations Area Leadership team meets frequently with Council representatives and regularly attends Hemsby Stakeholder Group meetings hosted by the Council.

Food and Rural Affairs, what assessment she has made of the cost-benefit ratio in relation to (a) maintaining current shoreline management policy outcomes at Hemsby and (b) alternative policies involving additional coastal defences.

Great Yarmouth Borough Council are the Risk Management Authority (RMA) for the Hemsby area. They are best placed, using local knowledge and data, to undertake detailed assessments of risk management options along with their costs and benefits. In 2018/19, the Anglian Regional Flood and Coastal Committee provided local levy funding to Great Yarmouth Borough Council to undertake a high-level study of options for the Hemsby coastal erosion issues.

Food and Rural Affairs, what assessment she has made of the adequacy of the steps her Department is taking to consider (a) displacement costs, (b) temporary accommodation costs and (c) local authority rehousing pressures when deciding on new coastal erosion management projects.

Coastal management is delivered through collaboration between the Environment Agency, local authorities and a range of partners. Defra retains overall policy responsibility for flood and coastal erosion risk management (FCERM) in England, while local authorities lead on managing coastal erosion. Projects within the Coastal Transition Accelerator Programme are assessing the costs and benefits of proactive coastal transition measures in coastal communities. This includes evaluating socio-economic benefits such as reduced temporary accommodation costs, lower mental health impacts, and decreased financial pressures on councils. Under the Government’s new funding policy, economic assessments of FCERM projects may include additional by-product benefits beyond flood or erosion reduction. In addition, the Environment Agency’s FCERM appraisal guidance recommends that, when assessing the economic impacts of a project, indirect damages avoided should be taken into account. Indirect damages typically include costs such as displacement and temporary accommodation.

Food and Rural Affairs, what (a) coastal modelling, (b) geomorphical studies and (c) monitoring programmes the Environment Agency has commissioned in relation to Hemsby since 2020.

The Environment Agency was a partner in the development and publication of the Shoreline Management Plan for northeast Norfolk: Kelling Hard to Lowestoft SMP6 | Shoreline Management Plans. In 2018/19, the Environment Agency worked with the Anglian Regional Flood and Coastal Committee to provide local levy funding to Great Yarmouth Borough Council to undertake a high-level study of options for the Hemsby coastal erosion issues. The Environment Agency’s Anglian Coastal Monitoring Programme (ACMP) undertakes detailed coastal monitoring of the coastline which began in 1991. The ACMP team works closely with Risk Management Authorities, including Great Yarmouth Borough Council staff, to refine monitoring to meet their local needs. In January 2025 the Environment Agency published an update to the National Coastal Erosion Risk Mapping online.  The new mapping includes data from the National Coastal Monitoring Programme (NCMP), which includes coastal assets, beach profiles, bathymetry, aerial photography, LiDAR and coastal habitats.   All coastal monitoring data, reports and analysis are available as open data on the coastal monitoring website ( Programmes - Welcome).

Food and Rural Affairs, what the most recent estimate is of the number of residential properties in Hemsby at risk of loss to coastal erosion within (i) 5 and (ii) 10 years.

Great Yarmouth Borough Council are the Risk Management Authority (RMA) for the Hemsby area. They are best placed, using local knowledge and data, to continue making detailed risk assessments, including for the potential economic impacts. To support all RMA’s, the Environment Agency have developed and published the new National Coastal Erosion Risk Mapping which has been in place since 2011, updated in 2017 and most recently received a major update in 2025.

Food and Rural Affairs, what the most recent estimate is of the number of businesses in Hemsby at risk of loss to coastal erosion within (i) 5 and (ii) 10 years.

Great Yarmouth Borough Council are the Risk Management Authority (RMA) for the Hemsby area. They are best placed, using local knowledge and data, to continue making detailed risk assessments, including for the potential economic impacts. To support all RMA’s, the Environment Agency have developed and published the new National Coastal Erosion Risk Mapping which has been in place since 2011, updated in 2017 and most recently received a major update in 2025.

Food and Rural Affairs, what estimate her Department has made of the potential economic impact of coastal erosion in Hemsby on (a) tourism, (b) local employment and (c) local tax revenues.

Great Yarmouth Borough Council are the Risk Management Authority (RMA) for the Hemsby area. They are best placed, using local knowledge and data, to continue making detailed risk assessments, including for the potential economic impacts. To support all RMA’s, the Environment Agency have developed and published the new National Coastal Erosion Risk Mapping which has been in place since 2011, updated in 2017 and most recently received a major update in 2025.

Food and Rural Affairs, what the current Shoreline Management Plan policy is for the Hemsby coastline; and what the evidential basis was for selecting that policy.

In January 2025 the Environment Agency published the new Shoreline Management Plan Explorer.  The documentation associated with preferred policies can be found in the SMP Main Report: Kelling Hard to Lowestoft SMP6 | Shoreline Management Plans. The management approach for Hemsby’s coast is “managed realignment”. This has been developed locally by the East Anglia Coastal Group and included local consultation. The policy development and engagement documents can be found in the appendices. Appendix A, SMP Development Stages 2 and 3, pages 9-17, provide detailed information regarding the policy development process.