Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential impact of the Valuation Tribunal Service decision, Amazon UK Services Ltd and Karen Giles (Valuation Officer), Ref: Case No: CHG100896364, 27 July 2026, on the business rate liability of (a) distribution warehouses and (b) Generation 10 multi-story robotic distribution warehouses.

The Valuation Office (VO) will reflect the Valuation Tribunal decision. The impact of the ‘Amazon’ decision will be limited to other similar Generation 10 multi-story robotic distribution warehouses, which will be reviewed, as part of the VO’s ongoing casework. The decision is unlikely to impact the wider class of distribution warehouses