Stuart Andrew

The Government will soon introduce the Tobacco and Vapes Bill into Parliament, which stands to be the most significant public health intervention in a generation, and will put us on track to a smoke-free United Kingdom.

The Government supports measures that will create a smoke-free environment, helping to reduce 80,000 preventable deaths, reduce the burden on the National Health Service, and reduce the burden on the taxpayer. Any proposed extension of smoke-free legislation is subject to the approval of Parliament, as well as a full public consultation and further engagement with relevant organisations.

An impact assessment will be published on the new bill after it has been introduced, and further impact assessments will be published on new regulations when they are laid in Parliament. More details will be set out soon.

The Government will soon introduce the Tobacco and Vapes Bill into Parliament, which stands to be the most significant public health intervention in a generation, and will put us on track to a smoke-free United Kingdom.

The Government supports measures that will create a smoke-free environment, helping to reduce 80,000 preventable deaths, reduce the burden on the National Health Service, and reduce the burden on the taxpayer. Any proposed extension of smoke-free legislation is subject to the approval of Parliament, as well as a full public consultation and further engagement with relevant organisations.

An impact assessment will be published on the new bill after it has been introduced, and further impact assessments will be published on new regulations when they are laid in Parliament. More details will be set out soon.

The Government will soon introduce the Tobacco and Vapes Bill into Parliament, which stands to be the most significant public health intervention in a generation, and will put us on track to a smoke-free United Kingdom.

The Government supports measures that will create a smoke-free environment, helping to reduce 80,000 preventable deaths, reduce the burden on the National Health Service, and reduce the burden on the taxpayer. Any proposed extension of smoke-free legislation is subject to the approval of Parliament, as well as a full public consultation and further engagement with relevant organisations.

An impact assessment will be published on the new bill after it has been introduced, and further impact assessments will be published on new regulations when they are laid in Parliament. More details will be set out soon.

The Government will soon introduce the Tobacco and Vapes Bill into Parliament, which stands to be the most significant public health intervention in a generation, and will put us on track to a smoke-free United Kingdom.

The Government supports measures that will create a smoke-free environment, helping to reduce 80,000 preventable deaths, reduce the burden on the National Health Service, and reduce the burden on the taxpayer. Any proposed extension of smoke-free legislation is subject to the approval of Parliament, as well as a full public consultation and further engagement with relevant organisations.

An impact assessment will be published on the new bill after it has been introduced, and further impact assessments will be published on new regulations when they are laid in Parliament. More details will be set out soon.

The Government will soon introduce the Tobacco and Vapes Bill into Parliament, which stands to be the most significant public health intervention in a generation, and will put us on track to a smoke-free United Kingdom.

The Government supports measures that will create a smoke-free environment, helping to reduce 80,000 preventable deaths, reduce the burden on the National Health Service, and reduce the burden on the taxpayer. Any proposed extension of smoke-free legislation is subject to the approval of Parliament, as well as a full public consultation and further engagement with relevant organisations.

An impact assessment will be published on the new bill after it has been introduced, and further impact assessments will be published on new regulations when they are laid in Parliament. More details will be set out soon.

The VOA is responsible for assessing all non-domestic properties for business rates purposes to determine their rateable value (RV). The RV of any non-domestic (business) property represents the annual rent the property would achieve if let on the open market at a valuation date which is set in law. For the current RVs, which came into effect on 1 April 2023, the set valuation date is 1 April 2021.

The valuation of public houses for rating purposes is on a rental comparison basis. Rents are analysed using fair maintainable trade (FMT) as a unit of comparison.

A pub’s trading potential looks at what it could realistically generate, if run by a reasonably efficient operator. Its potential turnover, also known as FMT, is generally determined by considering income streams from drinks, food, and other areas of trade such as accommodation.

The absence or presence of a pub garden will be reflected in the overall FMT for each pub. It is not possible to identify the extent to which the beer garden contributes to the total RV therefore the size of pub gardens is not recorded.

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes and determining each property’s rateable value (RV). Non-domestic properties are assigned a special category code (SCat), as a descriptor for different categories of property.

For transparency, the VOA publishes official statistics on the number of properties recorded in each Scat by local authority area. These can be found on VOA’s ‘Non-domestic rating: stock of properties, 2024’ statistics page on gov.uk, under ‘Stock SCat Tables by region, county, local authority district and rateable value band, 2024’ table ‘SOP_SCAT_LA_counts_all’.

The VOA also publishes the total RV by Scat and local authority area in table ‘SOP_SCAT_LA_rv_all’. The data published in these tables can be used to calculate the average RV.

The VOA does not calculate business rates bills or hold data on average business rates charges. The responsibility for the billing and liability of Council Tax lies with the local (billing) authority.

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes and determining each property’s rateable value (RV). Non-domestic properties are assigned a special category code (SCat), as a descriptor for different categories of property.

For transparency, the VOA publishes official statistics on the number of properties recorded in each Scat by local authority area. These can be found on VOA’s ‘Non-domestic rating: stock of properties, 2024’ statistics page on gov.uk, under ‘Stock SCat Tables by region, county, local authority district and rateable value band, 2024’ table ‘SOP_SCAT_LA_counts_all’.

The VOA also publishes the total RV by Scat and local authority area in table ‘SOP_SCAT_LA_rv_all’. The data published in these tables can be used to calculate the average RV.

The VOA does not calculate business rates bills or hold data on average business rates charges. The responsibility for the billing and liability of Council Tax lies with the local (billing) authority.

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes and determining each property’s rateable value (RV). Non-domestic properties are assigned a special category code (SCat), as a descriptor for different categories of property.

For transparency, the VOA publishes official statistics on the number of properties recorded in each Scat by local authority area. These can be found on VOA’s ‘Non-domestic rating: stock of properties, 2024’ statistics page on gov.uk, under ‘Stock SCat Tables by region, county, local authority district and rateable value band, 2024’ table ‘SOP_SCAT_LA_counts_all’.

The VOA also publishes the total RV by Scat and local authority area in table ‘SOP_SCAT_LA_rv_all’. The data published in these tables can be used to calculate the average RV.

The VOA does not calculate business rates bills or hold data on average business rates charges. The responsibility for the billing and liability of Council Tax lies with the local (billing) authority.

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes.

The categorisation of properties is determined by the characteristics of the property, rather than the occupier. The special category code assigned to shisha bars is dependent on the type of property they occupy.

There is no designated special category code for shisha bars and it is not possible to separately identify these properties from the data and statistics the VOA publishes.