Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what estimate she has made of the reduction in business rates liabilities for (a) pubs, (b) restaurants, (c) hotels and (d) other high street businesses resulting from the reforms.

On Tax Update Day 2026, the government launched a consultation seeking views on the extension of current rules on VAT online marketplace liability for overseas sellers to additionally capture domestic businesses.

Upon publication the government announced that any revenue raised from this measure will be used to fund improvements to the business rates system for pubs, restaurants, hotels and other businesses on the high street.

As no policy decision has been taken on online marketplace liability reform, it is not possible to estimate any impact on business rates liabilities at this stage.