Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in what Special Category code the Valuation Office Agency classifies shisha bars; and how many shisha bars there are in each local authority in England.

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes.

The categorisation of properties is determined by the characteristics of the property, rather than the occupier. The special category code assigned to shisha bars is dependent on the type of property they occupy.

There is no designated special category code for shisha bars and it is not possible to separately identify these properties from the data and statistics the VOA publishes.