Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to paragraphs 4.2 and 4.3 of the policy paper entitled Effects of the business rates retail, hospitality and leisure multipliers and high-value multiplier, published on 26 November 2025, if she will list the HMRC Valuation Office’s special category codes used in the analysis for the (a) distribution warehouses, (b) pubs and (c) restaurants.

For this analysis, the department selected the Special Category (SCat) codes considered most relevant to each of the property types referred to. HMRC publishes the full list of SCat codes and their descriptions, on behalf of the Valuation Office, here.