Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to page eight of HM Treasury's technical note entitled Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools, what provisions will be included in the Local Government Finance Bill.

The business rates policy change will be legislated for through a Local Government Finance Bill led by the Ministry of Housing, Communities and Local Government, which will be introduced following the Budget and is intended to take effect from April 2025, subject to Parliamentary process. As set out in the technical note, the VAT policy change will be legislated for in the Finance Bill, which will be introduced following the Budget.