Question to the HM Treasury:

To ask His Majesty's Government for what reason the Valuation Office Agency published official statistics for the combination of Rateable Values in special category codes broken down by local authority for the 2023 Rating List, but has not published combined statistics for the 2026 Rating List; and whether the Head of Profession for Statistics has been consulted on the discrepancy, in accordance with the Code of Practice for Statistics, Edition 3.0, published in October 2025.

The Valuation Office Agency published a Special Category code and local authority breakdown as part of the annual `Non-domestic rating: stock of properties, 2025` official statistics.

HMRC will publish a Special Category code and local authority breakdown for the end of the 2023 list position (31 March 2026) on 14 May 2026 in the annual `NDR: Stock of Properties` publication. In the following year, HMRC will publish the first `NDR: Stock of Properties` publication which will include a Special Category code and local authority breakdown for the 2026 list. This is consistent with the data that has previously been published in official statistics by the Valuation Office Agency. The departmental Head of Profession for Statistics was regularly consulted and aware of VOA statistical publications.