Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of extending the business rate relief granted to pubs and music venues to post offices.

The Government recognises the vital role that the Post Office plays in the economy and wider society.

At the Budget, the Government acted to limit increases in business rates bills, announcing a support package worth £4.3 billion. The Government has also introduced new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £1 billion per year and benefit over 750,000 properties.

Post offices are also eligible for 100 per cent rural rate relief if they meet certain conditions.

There are a wide range of factors that the Government needs to consider when introducing new tax reliefs, for example whether these support wider Government objectives, or add disproportionate complexity into the tax system. It is likely that a new relief would have to be paid for, at least in part, by increased taxes for other taxpayers or reducing expenditure on public services.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.