Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what typical Special Category code is given by the Valuation Office to a standalone Post Office; and whether Post Offices inside wider retail shops are valued separately.

The Special Category (SCat) code for a Post Office is 429. Where a Post Office is situated within wider retail premises, it may be assessed separately for rating purposes if the post office element is a separate unit of assessment from the wider retail premises. This is determined on a case-by-case basis.