Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there is a special category code which the HMRC Valuation Office uses to categorise places of worship for business rate liability or whether places of worship are exempt from the valuation process; and what processes are used for valuing places of worship which are not certified under the Places of Worship Registration Act 1855.

Places of Public Religious Worship are not valued for business rates. For Places of Public Religious Worship without a certificate, the Valuation Office consider the tests for Religious Exemption as outlined in the Valuation Office Rating Manual, here.