Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department's guidance entitled Budget 2025: Retail, Hospitality and Leisure Factsheet, published on 28 November 2025, for what reason licensed betting offices are classified as financial services for business rates purposes.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of the equity of eligibility for Retail, Hospitality and Leisure relief of licensed betting offices and other gambling leisure premises, including adult gaming centres and bingo halls.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of Autumn Budget 2025 on licensed betting offices; and whether she has had discussions with the Secretary of State for Housing, Communities and Local Government on the classification of betting shops for business rates purposes, including their eligibility for Retail, Hospitality and Leisure relief.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has assessed the potential merits of amending the business rates framework to allow licensed betting offices to qualify for Retail, Hospitality and Leisure relief on the same basis as other gambling leisure premises.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Housing, Communities and Local Government on the exclusion of licensed betting offices from Retail, Hospitality and Leisure relief, including the consistency with other gambling leisure premises.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of Autumn Budget 2025 on licensed betting offices; and whether she has had discussions with the Secretary of State for Housing, Communities and Local Government on the classification of betting shops for business rates purposes, including their eligibility for Retail, Hospitality and Leisure relief.
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.
The classification of betting shops as financial and professional services is a planning use class and is not assigned by the Valuation Office Agency (VOA) for business rates purposes. The VOA values land and buildings based on physical features and how the property is occupied. Planning use classes do not affect how the VOA value betting shops.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed changes to the Employee Car Ownership Scheme on (a) VAT and (b) Vehicle Excise Duty receipts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the government assessed the expected impact of the proposed changes to Employee Car Ownership Schemes (ECOS) on the 1,900 medium and large companies within the motor manufacture and motor dealership industries.
That analysis suggested that while there may be changes in consumer behavior in response to the proposed changes to the ECOS, including a possible shift towards used vehicles, the overall impact on new car registrations and associated tax revenues was expected to be limited.
The costing and the tax impact and information note will be updated at a future fiscal event to reflect the six-month delay to the originally announced implementation date.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of the proposed changes to the Employee Car Ownership Scheme on the UK car industry.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the government assessed the expected impact of the proposed changes to Employee Car Ownership Schemes (ECOS) on the 1,900 medium and large companies within the motor manufacture and motor dealership industries.
That analysis suggested that while there may be changes in consumer behavior in response to the proposed changes to the ECOS, including a possible shift towards used vehicles, the overall impact on new car registrations and associated tax revenues was expected to be limited.
The costing and the tax impact and information note will be updated at a future fiscal event to reflect the six-month delay to the originally announced implementation date.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increasing taxes on the land based gambling sector on (a) jobs and (b) high street investment.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government makes tax policy decisions at fiscal events. If any changes are made to gambling duties at Budget, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.
Asked by: Mary Glindon (Labour - Newcastle upon Tyne East and Wallsend)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of VAT on incentives to refurbish void properties in the social housing sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government confirmed an initial £1.29bn of funding for the Warm Homes: Social Housing Fund 2025-2028 at the 2024 Autumn Budget. The Government will provide £13.2bn of housing retrofit funding to 2030, delivering our manifesto pledge.
Residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.