Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Communities and Local Government, what assessment he has made of the effect of the staircase tax on small businesses.

The Government is aware of the change in the Valuation Office Agency’s approach to assessing units within buildings in multiple occupation, following the Supreme Court judgement in the Mazars v Woolway case. The Government is considering the implications of this judgement.