Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the Valuation Office Agency’s reclassification of flexible office spaces as single properties on (a) the level of business rates and (b) small businesses; and whether this reclassification will apply in Scotland.

The Valuation Office Agency (VOA) does not operate in Scotland, so whether the reclassification will apply in Scotland is a matter for the Scottish Government.