Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what changes have been made relating to section 385 of the Valuation Office Agency's Rating Manual on the rating of farm and agricultural land used for festivals; and if he will make a statement.

There have been no changes to section 385 of the Valuation Office Agency’s (VOA) Rating Manual regarding the rating of farm and agricultural land used for festivals.

The VOA is currently reviewing festival sites to ensure that those which should be assessed for business rates are rated correctly. It is also working with the events sector to draw up guidance to help organisers better understand when liability for business rates will arise.