Agricultural Property Relief and Business Property Relief

Lisa Smart Excerpts

Monday 5th January 2026 Commons Chamber

[Dan Tomlinson]

We are having a discussion today about agricultural property relief and business property relief. I am sure we will have many occasions in the coming weeks and months to continue to discuss the changes that the Government have made on business rates to support businesses through the transition, because of course there has been a significant increase in their rateable values, coming out of the pandemic. I would just say to Opposition Members that the changes to the rateable values and the valuation methodology were signed off by Conservative Ministers. We have made sure that we are providing support, for example business rates will be capped at 15% for many pubs this year.

[Lisa Smart (Hazel Grove) (LD)]

It is wholly unacceptable that farming families in places such as Mellor and High Lane have had over a year of uncertainty and anguish since the Government first announced these tax hikes. The Government got it wrong and the changes we are talking about today are welcome, but will the Minister commit to consulting farming communities before making any future changes to taxes affecting farming communities? That was the step in the process that was missed and it could have saved them 14 months of anguish, had they got it right last time.

[Dan Tomlinson]

Because I sign them off, I can tell the hon. Lady that there are many consultations on tax changes that we publish alongside fiscal events. If she wished to engage with the consultation on electric vehicle taxation, she could do so; if she wished to engage with the consultation on the high-value council tax surcharge that will be published shortly, she could do so too. The Government have published many consultations on tax changes, and on those where formal consultations are not published—it is not universal—we continue to engage in detail with those who are affected, as we have done with this change.