Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 442, how many of the additional headcount of 1,000 VOA staff are assigned to work on the council tax surcharge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) is developing its resourcing and recruitment plans for the High Value Council Tax Surcharge (HVCTS) work.
It is not yet possible to confirm how many VOA staff will be allocated to HVCTS activity, out of the additional 1000 headcount for HMRC as a whole.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 104669 on Business Rates, whether she has made an assessment of the potential impact of the increases in Rateable Values for (a) hotels and (b) pubs from the 2026 revaluation on the liability of those businesses for business rates from the BID levies.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Business Improvement District (BID) levies are set locally through ballot approved proposals and are not automatically affected by revaluations or new multipliers. Therefore, any adjustment is a matter for the individual BID under its governing arrangements.
The Government recognises the important role that BIDs play in improving the local trading environment in high streets and town centres. Through the Pride in Place strategy, the Government has committed to strengthening BIDs by modernising existing arrangements, raising standards, and granting new powers for the establishment of property owner BIDs throughout England.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, for what reason the proposed High Value Council Tax Surcharge will be levied on the property owner of the dwelling.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Value Council Tax Surcharge is intended to address aspects of unfairness in the current Council Tax system. Owners of properties worth £10 million should not be paying less tax than those renting an ordinary family home.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 January 2025 to Question 103891 on Business Rates: Tax Allowances, what is the evidential basis for the statement that the temporary Retail, Hospitality and Leisure relief has been winding down since Covid.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Retail, Hospitality and Leisure (RHL) relief on business rates has been reduced over time since 2020/21, when it was set at 100%. In 2021/22, this relief was lowered to 75%, in 2022/23 it was 50%, in 2023/24 and 2024/25 it was 75%, and in 2025/26 the relief was lowered to 40%.
At Budget, the Government announced it was extending the Supporting Small Business Relief scheme to those businesses who are currently receiving RHL Relief. This scheme caps the increases in bills they can face in each of the next 3 years, calculated from a baseline that includes the effect of the RHL relief. This means that many of those currently getting RHL relief will benefit from SSB relief next year.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of increase in business rate receipts in England from 2025-26 to 2026-27 as a consequence of the CPI inflation uprating.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Details on business rates receipts for 2025-26 and 2026-27 are set out in the OBR’s economic and fiscal outlook.
The further support for pubs and live music venues will be scored at a fiscal event in the usual way.
In the coming financial year, because of the government’s interventions, the business rate system is raising broadly the same amount of revenue as it was forecast to before the Budget in Spring 2025.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will commission a cross-government impact assessment for (a) higher National Insurance on employers, (b) higher business rates and (c) the overnight visitors levy on (i) the economic viability of the hotel sector, (ii) costs to consumers, (iii) domestic tourism and (iv) foreign visitor tourism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the important contribution that the hotel and wider hospitality sectors make to the economy, to local communities and to the UK’s appeal as a destination for domestic and international tourists.
The Government carefully considers the impact of tax measures on businesses, including in hospitality and tourism, within the context of the need to repair the public finances and to fund high‑quality public services. Relevant impact notes and assessments are published at fiscal events and otherwise as necessary in line with the Government’s usual practice.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what analysis the Valuation Office Agency provided to government departments on the potential distributional consequences of the 2026 business rates revaluation before the Budget 2025, including the potential impact on the pub sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) provides valuation data and analysis on the property market to MHCLG and HMT.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the (a) higher value surcharge in 2025-26 on hereditaments valued at £500,000 and (b) withdrawal of the Retail, Hospitality and Leisure multiplier at £500,000 on the economy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The OBR’s Economic and Fiscal Outlook sets out the forecast for the economy over a five-year horizon. For more information, please visit https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, for what reason casinos and gambling clubs are eligible for the new business rate relief but betting shops are not.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026.
Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 January 2026 to Question 102744 on Educational Institutions: Council tax, how many retail, hospital an leisure hereditaments have a rateable value above £500,000 broken down by Special Category Code for which the latest data is available.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This information was included in the Change in rateable value of rating lists, 2026 Revaluation publication: