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Written Question
Business Rates: Wholesale Trade
Thursday 13th November 2025

Asked by: Rebecca Smith (Conservative - South West Devon)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of its plans for business rates reform on the (a) wholesale sector and (b) (i) number of jobs and (ii) levels of costs in the wholesale sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

As announced at Autumn Budget 2024, the Government will introduce permanently lower businessrates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000 from 2026/27.

To fund these lower RHL multipliers sustainably, from 2026/27, the Government is also introducing a higher multiplier on properties with RVs of £500,000 and above. The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making.

The Government has considered the impact of these policies on a range of sectors as part of the policy development process.

Division Vote (Commons)
12 Nov 2025 - Energy - View Vote Context
Rebecca Smith (Con) voted Aye - in line with the party majority and against the House
One of 94 Conservative Aye votes vs 0 Conservative No votes
Vote Tally: Ayes - 97 Noes - 336
Division Vote (Commons)
12 Nov 2025 - Taxes - View Vote Context
Rebecca Smith (Con) was Teller for the Ayes and against the House
Vote Tally: Ayes - 101 Noes - 316
Speech in Westminster Hall - Tue 11 Nov 2025
Autistic Adults: Employment

"I seek clarification on those numbers. When I have heard them in the main Chamber during questions and statements, I have wondered whether those people are new members of staff or existing members of staff who have moved into a slightly different role. When we say that there are 1,000—or …..."
Rebecca Smith - View Speech

View all Rebecca Smith (Con - South West Devon) contributions to the debate on: Autistic Adults: Employment
Speech in Westminster Hall - Tue 11 Nov 2025
Autistic Adults: Employment

"It is a pleasure to serve under your chairmanship, Mr Turner. I congratulate the hon. Member for Hazel Grove (Lisa Smart) on securing this afternoon’s very important debate, and I likewise welcome her constituents to the Chamber.

It is clear that we all have the privilege of representing autistic adults …..."
Rebecca Smith - View Speech

View all Rebecca Smith (Con - South West Devon) contributions to the debate on: Autistic Adults: Employment
Division Vote (Commons)
5 Nov 2025 - Employment Rights Bill - View Vote Context
Rebecca Smith (Con) voted No - in line with the party majority and against the House
One of 84 Conservative No votes vs 0 Conservative Aye votes
Vote Tally: Ayes - 312 Noes - 151
Division Vote (Commons)
5 Nov 2025 - Employment Rights Bill - View Vote Context
Rebecca Smith (Con) voted No - in line with the party majority and against the House
One of 85 Conservative No votes vs 0 Conservative Aye votes
Vote Tally: Ayes - 310 Noes - 150
Division Vote (Commons)
5 Nov 2025 - Employment Rights Bill - View Vote Context
Rebecca Smith (Con) voted No - in line with the party majority and against the House
One of 86 Conservative No votes vs 0 Conservative Aye votes
Vote Tally: Ayes - 308 Noes - 153
Speech in Commons Chamber - Wed 05 Nov 2025
Public Authorities (Fraud, Error and Recovery) Bill

"I begin by echoing the thanks expressed to Members in all parts of the House and in the other place who have contributed to the Bill. In particular, I pay tribute to the excellent work of Baroness Finn, Viscount Younger and Lord Vaux, whose detailed and constructive engagement made the …..."
Rebecca Smith - View Speech

View all Rebecca Smith (Con - South West Devon) contributions to the debate on: Public Authorities (Fraud, Error and Recovery) Bill
Division Vote (Commons)
5 Nov 2025 - Employment Rights Bill - View Vote Context
Rebecca Smith (Con) voted No - in line with the party majority and against the House
One of 85 Conservative No votes vs 0 Conservative Aye votes
Vote Tally: Ayes - 310 Noes - 155