Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average business rates charge was for hereditaments with the (a) 227 Public Houses/Pub Restaurants (Inc. Lodge) (National Scheme), (b) 226 Public Houses/Pub Restaurants (National Scheme), (c) 234 Restaurants, (d) 238 Roadside Restaurants (National Scheme), (e) 409 Cafes, (f) 500 Cafes/Restaurants Within/Part of Specialist Property, (g) 060 Clubhouses, (h) 061 Licensed Sports, Social and Private Members Clubs, (i) 062 Coaching Inns, (j) 303 Bars (Valued on Floor Space) and (k) 199 G Night Clubs and Discotheques special category code in each local authority in (i) England and (ii) Wales in the latest period for which data is available.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average rateable value was for hereditaments with the (a) 227 Public Houses/Pub Restaurants (Inc. Lodge) (National Scheme), (b) 226 Public Houses/Pub Restaurants (National Scheme), (c) 234 Restaurants, (d) 238 Roadside Restaurants (National Scheme), (e) 409 Cafes, (f) 500 Cafes/Restaurants Within/Part of Specialist Property, (g) 060 Clubhouses, (h) 061 Licensed Sports, Social and Private Members Clubs, (i) 062 Coaching Inns, (j) 303 Bars (Valued on Floor Space) and (k) 199 G Night Clubs and Discotheques special category code in each local authority in (i) England and (ii) Wales in the latest period for which data is available.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information the Valuation Office Agency holds on the number of hereditaments there are with the (a) 227 Public Houses/Pub Restaurants (Inc. Lodge) (National Scheme), (b) 226 Public Houses/Pub Restaurants (National Scheme), (c) 234 Restaurants, (d) 238 Roadside Restaurants (National Scheme), (e) 409 Cafes, (f) 500 Cafes/Restaurants Within/Part of Specialist Property, (g) 060 Clubhouses, (h) 061 Licensed Sports, Social and Private Members Clubs, (i) 062 Coaching Inns, (j) 303 Bars (Valued on Floor Space) and (k) 199 G Night Clubs and Discotheques special category code in each local authority.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in what Special Category code the Valuation Office Agency classifies shisha bars; and how many shisha bars there are in each local authority in England.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency takes account of the (a) presence and (b) size of a pub garden when valuing a pub for business rates; and whether the size of the garden is recorded by Agency.
Answered by James Murray - Exchequer Secretary (HM Treasury)
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.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what business rate reliefs will be available in (a) 2024-25 and (b) 2025-26 to (i) pubs, (ii) restaurants and (iii) nightclubs; and what the thresholds and eligibility requirements are for each.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The full set of business rate reliefs available in 2024-25 and the eligibility criteria for them can be found on gov.uk. This includes:
Any decisions on future tax policy will be announced by the Chancellor at a fiscal event.
Asked by: Stuart Andrew (Conservative - Daventry)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what recent assessment he has made of growth in the economy.
Answered by Andrea Leadsom
The UK economy grew by 2.6 per cent in 2014, the fastest in the G7. Growth is balanced – with all 3 major sectors (services, construction, and manufacturing) of the economy growing by 2.5 per cent or more for the first time since records began in 1990.
760,000 new SMEs, 1.85 million new private sector jobs, inflation at record lows - this government's long term economic plan is working.