Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential cumulative impact of business rates, minimum wage increases, VAT, energy costs and alcohol duty on the viability of small and independently owned pubs.

The Government recognises the important contribution that small and independently owned pubs make to local communities, the high street and the wider economy. The potential impacts of changes on this sector are carefully considered as part of policy development.

Where changes are made, relevant impact notes and assessments are published at fiscal events and otherwise as necessary, in line with the Government’s usual practice. The Treasury also engages regularly with the pub and wider hospitality sector to understand the challenges they face.

The Government continues to provide targeted support to the pub sector through the tax system and other policies, and keeps all areas of the tax system under review, with future decisions taken at fiscal events under the normal process.