Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 17 November 2025 to Question 88671 on Valuation Office Agency: Training, what the titles are of internal training and e-learning videos held by the Valuation Office Agency in relation to council tax and business rates.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency offers in excess of 400 internal training opportunities in relation to council tax and non-domestic rating.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 13 January 2026, to Question 103885, on Council tax: garden, what methodology is used when a garden is valued by the Valuation Office Agency as part of determining the value of the whole dwelling; and whether the size of the garden is material.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency values properties, including their gardens, in line with legislation.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the answer of 6 January 2026, to Question HL13202, on Public Houses: Business Rates, what the equivalent figures are to the 4% increase in average pubs’ business rates bills, in years (a) 2027-28 and (b) 2028-29.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.
Three-quarters of pubs will see bills flat or falling in April. The new relief is worth £1,650 for the average pub next year. As a sector pubs will pay 8% less in business rates in 2029 than they do right now.
The Government will also launch a review which will explore how pubs are valued for business rates.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate her Department has made of how many and the proportion of pubs hereditaments assigned Valuation Office Agency Special Category Code 226 which were eligible for the 40 per cent Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
MHCLG publish data on the number of properties benefitting from RHL relief. You can find the information here: National non-domestic rates collected by councils in England: forecast 2025 to 2026 - GOV.UK
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether (a) her Department and (b) HMRC has undertaken research on the reasons for why savers withdraw money from Lifetime ISAs and incur withdrawal charges.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA.
The LISA was designed to help people save for both their first home and later life. A 2025 report by the Treasury Select Committee, however, concluded the dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. In addition, the provision of an upfront bonus requires a withdrawal charge for non-compliant withdrawals.
HMRC have also conducted research into use of the Lifetime ISA which can be found here: Understanding the use of the Lifetime ISA: qualitative research - GOV.UK
The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty.
It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Ministry of Housing, Communities and Local Government correspondence entitled 4/2025: Retail, Hospitality and Leisure (RHL) Multipliers, published on 17 November 2025, if she will publish the Valuation Office Agency's business rates revaluation communication pack provided to local authorities.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA does not routinely publish its communications with local authorities.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the valuations and address of each dwelling liable to pay the council tax surcharge will be published online by the Valuation Office Agency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency is developing its approach and will set out more details in due course, alongside the government’s consultation.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 December 2025 to Question 94190 on Hospitality Industry: Taxation, how much is the mean increase in rateable values for the hotel sector following the 2026 revaluation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Official statistics comparing the 2023 non-domestic rating lists and 2026 draft non-domestic rating lists for England and Wales, including a breakdown by special category code, (which includes the hotel sector), are published here.
We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the Valuation Office Agency's publication entitled Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list), published on 26 November 2025, for what reason average rateable values across the hotels, guest and boarding, self category sub-sector have increased by 78 per cent.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 November 2025 to Question 89444 on Property: Valuation, whether the discussion between the Valuation Office Agency and the Scottish Assessors Association on the model assisted valuation model included discussion of its use in a council tax revaluation in Scotland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There has been no discussion with Scottish Assessors Association on the use of the automated valuation model in a Council Tax revaluation in Scotland.