Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing targeted tax incentives for the refurbishment and productive reuse of vacant commercial premises and upper floors in town centres, alongside the business rates measures announced in the Autumn Budget 2026.

The Government published a response to the Business Rates and Investment: Call for Evidence, sought views on the effectiveness of Empty Property Relief. Following mixed responses, the Government will engage with businesses and local government further to understand how the system can better incentivise the reoccupation of empty properties.