Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many hereditaments in London were (a) valued over £75,000 on the 2023 Rating List and (b) valued over £85,000 on the 2026 Rating List, according to information held by the Valuation Office Agency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Information relating to your request can be found here.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 18 December 2025, to Question 99923, on Retail Trade: Business Rates, what is the estimated number of hereditaments, and average Rateable Value, that will receive Retail Hospitality & Leisure (RHL) multiplier in 2026-27 that were otherwise at the £110,000 cap for RHL relief in 2025-26.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is 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 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 Ministry of Housing, Communities & Local Government publishes data on the cost of, and number of properties receiving, business rates relief. This data can be found at the following link:
https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the business rates special category code (SCAT) the Valuation Office Agency uses for (a) coffee shops, (b) wine bars and (c) cafes is.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Information on SCAT codes is available at this link [SCat code list]
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the Valuation Office Agency’s budget is for developing the Automated Valuation Model for council tax in England.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA is not developing an automated valuation model for council tax in England.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how transitional relief and Supporting Small Business Relief are calculated for hereditaments receiving 100% small business rate relief in 2025-26 and no longer being eligible for small business rate relief in 2026-27.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 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, including grassroots music venues, 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.
The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).
- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation).
The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements.
SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what Rateable Value thresholds, (i) inside and (ii) outside London, apply to (a) transitional relief and (b) supporting small business relief, from 2026-27, based on each small, medium and large bucket, in each of the next three years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 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, including grassroots music venues, 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.
The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).
- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation).
The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements.
SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 December 2025, to Question 95399, on Council tax: valuation, what was the evidential basis and sources used to estimate the 1% figure.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The sources used to calculate the number of properties impacted are set out in the published costings document: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many value estimates will be produced by the Valuation Office Agency for the council tax surcharge valuations.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Fewer than 1% of properties are expected to be above the £2 million threshold. The Valuation Office Agency is developing its approach and will set out more information alongside the government’s consultation.
Asked by: James Cleverly (Conservative - Braintree)
Question to the Home Office:
To ask the Secretary of State for the Home Department, with reference to the oral answer of 26 November 2025, Official Report, House of Lords, Column 1331, on West Midlands Police: Maccabi Tel Aviv Fans, if she will publish the review.
Answered by Sarah Jones - Minister of State (Home Office)
HM Chief Inspector of Constabulary’s inspection report on West Midlands Police’s match assessment for the Aston Villa v Maccabi Tel Aviv match has been published on GOV.UK.
The report has also been deposited in both House libraries and shared with the Home Affairs Select Committee.
Asked by: James Cleverly (Conservative - Braintree)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, what guidance his Department given on whether local planning authorities may waive retrospective Community Infrastructure Levy charges on self-build and extensions where administrative errors were made by applicants in good faith; and whether he plans to provide new or updated guidance following the ruling of R (Luck) v Bracknell Forest BC [2025] EWHC 2984 (Admin).
Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)
The government has not issued official guidance to local planning authorities on matters relating to enforcement decisions on Community Infrastructure Levy (CIL) charges previously levied on householder developers.
CIL charging authorities are ultimately responsible and accountable for their own decisions on charging and enforcement of CIL.
That said, the government expects charging authorities to consider each case very carefully and in accordance with their legal obligations.
The government recognise that procedural requirements relating to exemptions for housebuilder applications under the 2010 CIL regulations have had financial consequences for some homeowners and we remain committed to finding an urgent solution to this issue.
We are also aware of the High Court decision in R (Luck) v Bracknell Forest BC [2025] EWHC 2984 (admin). As with any such ruling, its implications on the policy area will be carefully considered.