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.

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.

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.

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.

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.

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:

• The 2024/25 Retail, Hospitality and Leisure (RHL) Relief which offers 75% rate relief up to a limit of £110,000 per RHL business.
• Small Business Rate Relief (SBRR) which provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible properties with rateable values between £12,000-£15,000.

Any decisions on future tax policy will be announced by the Chancellor at a fiscal event.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, whether his Department has carried out impact assessments of the Government’s plans to ban (a) smoking and (b) vaping (i) in pub gardens, (ii) at outdoor restaurant tables, (iii) at outdoor shisha bar seating and (iv) in outdoor nightclubs.

Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)

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.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what assessment his Department has made of the potential impact of banning smoking and vaping outside pubs, restaurants and nightclubs on the (a) night-time economy and (b) viability of local high streets.

Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)

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.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, whether he plans to consult on banning smoking and vaping outside pubs, nightclubs and restaurants; and whether he has a planned timetable for the proposed ban.

Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)

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.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, whether his Department has carried out an impact assessment of the Government’s plans to ban (a) smoking and (b) vaping across university campuses.

Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)

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.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential impact of the Government's proposals to ban outdoor smoking and vaping in and by pubs on the number of pub closures.

Answered by Andrew Gwynne - Parliamentary Under-Secretary (Department of Health and Social Care)

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.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what steps her Department has taken to facilitate (a) restaurants and (b) pubs to offer outdoor smoking facilities since 2010.

Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)

The provision of outdoor smoking facilities on the premises of an individual business is currently a matter for the business itself. However, where a business has a pavement license allowing it to have seating on the public highway, the national 'smoke free seating condition' must be followed. This requires the licence holder to make reasonable provision for seating where smoking is not permitted, so that where space is provided for smokers, customers will also have the option of sitting in a non-smoking area.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether she plans to change the local government funding formula in the upcoming Local Government Finance Settlement; and whether she plans to consult on (a) technical changes and (b) data sources before publication.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

Future local authority funding decisions will be a matter for the next Spending Review and Local Government Finance Settlement in which we are engaged. The department will work with local government leaders to ensure they are better able to fulfil their statutory duties.

We want to hear from councils about the financial challenges they are facing and we are committed to stabilising the local government finance landscape in this Parliament.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether she plans to redistribute assets and wealth between different (a) local authorities, (b) communities and (c) local government through the Local Government Finance Settlement.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

Future local authority funding decisions will be a matter for the next Spending Review and Local Government Finance Settlement in which we are engaged. The department will work with local government leaders to ensure they are better able to fulfil their statutory duties.

We want to hear from councils about the financial challenges they are facing and we are committed to stabilising the local government finance landscape in this Parliament.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether the Local Government Finance Settlement will contain measures to reform adult social care funding.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

We recognise the financial pressures that local authorities face and remain committed to supporting local government to deliver improved outcomes for local people through the adult social care system. We are committed to delivering a multiyear settlement in this Parliament giving certainty on allocations going forward to create a more sustainable, simplified adult social care funding system. Our Government’s manifesto set out our intention for a programme of reform to create a National Care Service. The National Care Service will deliver consistent and high quality care across the country, which will be locally delivered, supporting people to live independently for as long as possible. We will engage with local government as we develop this programme of reform.

Future local authority funding decisions will be a matter for the next Spending Review and Local Government Finance Settlement in which we are engaged. The department will work with local government leaders to ensure they are better able to fulfil their statutory duties.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to the oral contribution of 2 September 2024 by the Parliamentary Under-Secretary of State for Housing, Communities and Local Government, Official Report, Column 3, if she will publish a timetable for implementing high street rental auctions.

Answered by Alex Norris - Parliamentary Under-Secretary (Housing, Communities and Local Government)

Government is committed to supporting high streets and town centres, empowering communities and tackling the problem of persistent vacancy. Owing to the complex and technical nature of the policy, secondary legislation is required to implement High Street Rental Auctions. We are working through the legislative process and will confirm the commencement date in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the potential impact of changes in the level of fuel duty on food prices.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impact of fuel duty on households and businesses, including haulage firms involved in food production and transportation.

Following the spending audit, the Chancellor has been clear that difficult decisions lie ahead on spending, welfare and tax to fix the foundations of our economy and address the £22 billion hole the government has inherited. Decisions on how to do that will be taken at the Budget in the round; the Chancellor makes decisions on tax policy at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many suicides of people facing the Loan Charge HMRC has referred to the Independent Office of Police Conduct.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC takes issues relating to loss of life or serious injury extremely seriously. HMRC has made ten referrals to the Independent Office for Police Conduct (IOPC) where a taxpayer has sadly taken their life and used a disguised remuneration scheme.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Promotion or operation of mass marketed tax avoidance schemes is not, in or of itself, a criminal offence,unless the promoter is acting in breach of an HMRC Stop Notice.

One individual involved in selling Disguised Remuneration schemes subject to the Loan Charge has been convicted for a related offence. A number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.

Found: MR BOWEN KC: My Lady, yes, at page 4 of the bundle and the Minister’s statement by the Rt Hon Stuart

Found: Gwynne, Chair of Redress ScotlandRedress Scotland2023-03-02 00:00:00Meeting / with UK MinisterRt Hon Stuart