Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 April 2025 to Question 44492 on Business Rates: Tax Allowances, if she will list the special category codes for the types of hereditaments whose valuation is assessed (a) in whole and (b) in part on a consideration of the receipts and expenditure of the property.

Special category codes (SCAT) identify the type of property, not the valuation methodology adopted. They cannot be used to identify the valuation method because for some property types a receipts and expenditure, contractor’s or rental comparison methods may all have been used.

The valuation methods used for different property types are set out on gov.uk here: Business Rates – Valuation Office Agency