Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government, with regard to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, how they expect local billing authorities to interpret "wholly or mainly" when considering the purpose of a hereditament where that hereditament combines publicly accessible cultural use with private studio or workshop space, and what indicators should be taken into account in determining primary use of a hereditament.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government what guidance they have issued to local billing authorities about the interpretation of "visiting members of the public" under the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, particularly in regard to artist studios that provide public exhibitions, open-studio access or workshops.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government, with regard to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, whether premises used for community arts activities, educational programmes or public participation workshops qualify as cultural, community or recreational facilities under those Regulations, and whether the presence of private artist workspaces affects eligibility.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government whether they will publish examples or case studies to show how artist studios, co-operative creative spaces and small cultural venues may benefit from the retail, hospitality and leisure scheme, under the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, to assist local billing authorities and cultural organisations in the implementation of that scheme.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government whether they have made an assessment of the role of artist co-operative studios and cultural organisations in supporting high street regeneration and community cultural engagement, and whether those uses fall within the intended beneficiaries of the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government how they expect paragraph 4(a) of Schedule 1 to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 to be interpreted for artist studios or galleries that sell work online and provide physical access for exhibition or sale to members of the public.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government is introducing new permanently lower business rates multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values below £500,000. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties from April 2026, replacing the temporary RHL relief that has been winding down since COVID.
The scope of the new multipliers broadly reflects the scope of the current RHL relief. The Government has laid legislation defining which RHL properties will be eligible for the new multipliers. To assist Local Authorities (LAs) and businesses in interpreting this legislation, the Government has also published guidance on which properties qualify for the new tax rates. This guidance includes details on how LAs should apply the “wholly or mainly test”, how “visiting members of the public” should be interpreted, and how RHL properties doing a mix of in-person and online sales should be treated.
As administrators of the business rates system, it is the responsibility of LAs to determine whether a hereditament meets the legislative definition of RHL and therefore qualifies for the RHL multipliers. The Government cannot comment on individual ratepayers.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government whether they have plans to amend the legislation governing the Mutuals Public Register to enable the publication of its electronic data holdings for public and research use.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Mutuals Public Register is the official record of mutual societies in the UK and is maintained by the Financial Conduct Authority (FCA). Following an FCA programme of work that concluded in 2021 to digitise paper records, the register is available in electronic format. While some historic records remain in paper form, members of the public can request their digitisation via the FCA website.
The Government is not planning any legislative changes affecting the FCA’s authority in this area.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government what tax incentives or business rate relief measures they are considering to support small and medium-sized pottery enterprises in Stoke-on-Trent, particularly those focusing on traditional production methods and local employment.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government has introduced a number of tax measures to support small and medium-sized enterprises across the country, including those in the pottery sector in Stoke-on-Trent.
At the Autumn Budget, the Government published the Corporate Tax Roadmap to provide certainty for businesses to invest, committing to maintaining the Annual Investment Allowance at £1 million, which covers the qualifying expenditure of the vast majority of businesses.
The Government also took the decision to support the smallest businesses by increasing the Employment Allowance to £10,500, which means that this year, 865,000 employers (43%) will pay no National Insurance contributions at all.
At Autumn Budget, the Government also froze the small business multiplier. Together with Small Business Rates Relief, which exempts over a third of properties from business rates, these measures protect 90% of properties from inflationary increases in business rate liabilities. The Government also remains committed to delivering a fairer business rates system.
The Government keeps all tax reliefs under review, in order to ensure they strike the right balance between keeping taxes simple to administer, well-targeted and effective.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask His Majesty's Government what plans they have to provide financial or logistical support to small craft manufacturers struggling with high import duties when bringing their own work back into the UK after exhibiting abroad.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
Relief from import duties can be claimed when bringing goods back into the UK. Returned Goods Relief allows individuals and businesses to claim relief from customs duty and import VAT on goods which are exported from the UK and subsequently returned to the UK, subject to meeting the relief’s conditions.
Guidance on the financial and logistical support which may be available for moving goods temporarily between the UK and other countries without payment of import duties can be found on GOV.UK.
Asked by: Lord Freyberg (Crossbench - Excepted Hereditary)
Question to the HM Treasury:
To ask Her Majesty's Government, further to their report Getting smart about intellectual property and other intangibles in the public sector, published in October 2018, which department will be responsible for the proposal to "design and implement best practice protocols for development, protection and commercialisation of public sector knowledge assets".
Answered by Earl of Courtown - Opposition Deputy Chief Whip (Lords)
The Knowledge Assets team, based in HM Treasury but supported by a range of departments, is working with strategic partners to develop an implementation strategy which is aligned with related policy and institutions across the public sector.
The implementation strategy remains in development and it is the intention to publish it later this year. It will respond to each of the ten recommendations made in the 2018 Budget report ‘Getting smart about intellectual property and other intangibles in the public sector’, including questions of future departmental responsibilities and reporting.