Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what business rate reliefs will be available in (a) 2024-25 and (b) 2025-26 to (i) pubs, (ii) restaurants and (iii) nightclubs; and what the thresholds and eligibility requirements are for each.

The full set of business rate reliefs available in 2024-25 and the eligibility criteria for them can be found on gov.uk. This includes:

• The 2024/25 Retail, Hospitality and Leisure (RHL) Relief which offers 75% rate relief up to a limit of £110,000 per RHL business.
• Small Business Rate Relief (SBRR) which provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible properties with rateable values between £12,000-£15,000.

Any decisions on future tax policy will be announced by the Chancellor at a fiscal event.