Business Rates: Valuation

(asked on 1st September 2026) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what Special Category Code is given by HMRC Valuation Office to (a) betting shops, (b) fast food takeaways, (c) adult gaming centres and (d) barbers.


Answered by
James Murray Portrait
James Murray
Financial Secretary to the Treasury and Paymaster General
This question was answered on 7th September 2026

The Valuation Office publishes a list of Special Category codes and descriptions on their website here.

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