Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's correspondence entitled 1/2026: Pubs and live music venues relief 2026 to 2027, what estimate she has made of the number of (a) pub and (b) live music hereditaments that will benefit.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The number of pubs and live music venues that will benefit from this relief will be determined, ultimately, by the relief decisions made by councils in line with the guidance published.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, what number and proportion of hotels have seen their Rateable Value increase above the English average change of 19%.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026, to Question 104894, on business rates, and to the answer of 6 January 2025, to Question 20948, on Business Rates: Greater London, whether the Chief Statistician of the Valuation Office Agency has consulted on the change to official statistical publications.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As part of its official statistics, the Valuation Office Agency (VOA) publishes the number of hereditaments by Special Category Code and local authority. The percentage change in RV is also published by Special Category Code and by Local/Unitary authority separately.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the new pub relief will apply to (a) business rate supplements levied by the Mayor of London and (b) business improvement district levies on business rates.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Decisions around the determination and application of local Business Rates Supplement are for relevant local authority, must ensure they follow the requirements set out in the Business Rates Supplement Act 2009 and the policies set out in their final prospectus.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's correspondence entitled 1/2026: Pubs and live music venues relief 2026 to 2027, published on 27 January 2026, whether a gastro-pub categorised by the Valuation Office Agency as a restaurant is eligible for the relief; and whether a restaurant with a bar at which customers can sit and order a drink without food makes the venue eligible for the pubs relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Council Tax Valuation Operating System Evaluation, published by the Valuation Office Agency on 20 January 2026, what are the new geospatial tools, and which datasets is it populated with.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency’s Valuation Operating System for Council Tax replaces multiple existing tools with a single case management system. This includes a mapping tool which utilises publicly available geographical data and government records to support Council Tax work.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the total budget for the Valuation Office Agency's Council Tax Valuation Operating System; and which contractors are being used to deliver the project.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Information about the Valuation Office Agency’s Valuation Operating System for Council Tax can be found on Contracts Finder.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the business rate information letter, 1/2026: Pubs and live music venues relief 2026 to 2027, whether the new relief will be available to (a) licensed premises which have a members’ clubs premises licence under the Licensing Act 2023 and (b) the bar of a community sports club.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 December 2025 to Question 97277 on Business Rates: Tax Allowances, whether the Valuation Office Agency’s online calculator on the gov.uk website is correctly applying 2025-26 Retail, Hospitality and Leisure rate relief when estimating the base liability and the subsequent value of 2026-27 transitional relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The business rates estimator tool was, in accordance with standard practice, taken down on Friday 16 January ahead of local authorities issuing business rates bills in the coming weeks.Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 December 2025 to Question 95894 on Housing: council tax, whether the Valuation Office Agency holds council tax dwelling data by band based on those geographies.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) publishes Council Tax statistics on GOV.UK. The Council Tax stock of properties publication provides the number of properties by Council Tax band, administrative area and Westminster Parliamentary Constituency in England and Wales.