Asked by: Andrew Rosindell (Reform UK - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of extending business rates relief to (a) zoos and (b) aquariums.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.
The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.
Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.
Asked by: Andrew Rosindell (Reform UK - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the business rates revaluation on (a) zoos and (b) aquariums in 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.
The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.
Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the total budget for the Valuation Office Agency's Council Tax Valuation Operating System; and which contractors are being used to deliver the project.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Information about the Valuation Office Agency’s Valuation Operating System for Council Tax can be found on Contracts Finder.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026, to Question 104894, on business rates, and to the answer of 6 January 2025, to Question 20948, on Business Rates: Greater London, whether the Chief Statistician of the Valuation Office Agency has consulted on the change to official statistical publications.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As part of its official statistics, the Valuation Office Agency (VOA) publishes the number of hereditaments by Special Category Code and local authority. The percentage change in RV is also published by Special Category Code and by Local/Unitary authority separately.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the business rate information letter, 1/2026: Pubs and live music venues relief 2026 to 2027, whether the new relief will be available to (a) licensed premises which have a members’ clubs premises licence under the Licensing Act 2023 and (b) the bar of a community sports club.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Council Tax Valuation Operating System Evaluation, published by the Valuation Office Agency on 20 January 2026, what are the new geospatial tools, and which datasets is it populated with.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency’s Valuation Operating System for Council Tax replaces multiple existing tools with a single case management system. This includes a mapping tool which utilises publicly available geographical data and government records to support Council Tax work.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, for what reason casinos and gambling clubs are eligible for the new business rate relief but betting shops are not.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026.
Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted.
Asked by: Lord Rogan (Ulster Unionist Party - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government how much additional funding will be allocated to the Northern Ireland Executive through Barnett consequentials following the announcement of the pubs and live music venues relief scheme on 27 January; and whether they plan to extend that relief scheme to the wider hospitality sector.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
Any Barnett consequentials for the Northern Ireland Executive resulting from changes to business rates revenues in England will be confirmed when business rates forecasts change at the relevant fiscal event.
Asked by: Jerome Mayhew (Conservative - Broadland and Fakenham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of ringfencing UK ETS revenues generated from maritime emissions for investment in shore power, grid upgrades, vessel retrofits and alternative fuels.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government is committed to maintaining an ambitious carbon pricing scheme to ensure that polluters continue to pay for their emissions. The UK Emissions Trading Scheme is our key lever to do so. This supports a cost-efficient transition toward net zero.
In July 2025, the UK Emissions Trading Scheme Authority confirmed an expansion to emissions from domestic maritime regime, commencing on 1 July 2026.
The UK does not hypothecate revenue from the UK ETS. All receipts from the UK ETS accrue to the consolidated fund, and go to funding government priorities, which includes decarbonisation support for the maritime sector.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the (a) higher value surcharge in 2025-26 on hereditaments valued at £500,000 and (b) withdrawal of the Retail, Hospitality and Leisure multiplier at £500,000 on the economy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The OBR’s Economic and Fiscal Outlook sets out the forecast for the economy over a five-year horizon. For more information, please visit https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf