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 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.
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 95885, on Council tax, what estimate she has made of the potential impact of the council tax surcharge on other tax receipts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As set out in response to Question 95885 on 9th December 2025, the forecast impact on other tax receipts is set out in the published costings document here: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency has made an estimate of the number of dwellings in each local authority that could be liable for the council tax surcharge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency estimates fewer than 1% of properties in England are expected to be liable for the High Value Council Tax surcharge.Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information the Valuation Office Agency. holds on the number of (a) religious retreats, (b) caravan parks for recreational use and (c) recreational campsites there are in each local authority.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency publishes an annual stock of properties in the Rating List on GOV.UK. The most recent release details the stock and value of properties on the 2023 rating lists as at 31 March 2025. Information relating to your request can be found here.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential implications for her policies of trends in the size of the Valuation Office Agency’s backlog in relation to (a) business rates and (b) council tax appeals.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA works closely with government partners to ensure it is adequately resourced and to develop delivery plans which align with planned consultation and legislative timelines.
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 8 December 2025 to Question 95397 on Business Rates, if he will publish the change in rateable values by special category code by local authority.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency currently have no plans to publish this information.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the gross cost of the Retail, Hospitality and Leisure relief was in 2025-26.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The information requested is available at this link.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many and what proportion of pubs with Valuation Office Agency Special Category (i) Code 226 and (ii) Code 227, will see their business rates bills (a) increase, (b) fall or (c) remain the same, in 2026-27 relative to 2025-26.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the hon. Members to the answer given to UIN 101363.