Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Communities and Local Government, what assessment he has made of the effect of the judgment of 29 July 2015 in Woolway v. Mazars on eligibility for small business rate relief among small businesses.

The Supreme Court judgement in the case of Woolway (VO) v Mazars LLP will bring simplicity and consistency to the rating system. The Valuation Office Agency are responsible for implementing the decision independently of Ministers. We will keep this matter under review. From April we are permanently doubling small business rate relief meaning 600,000 small businesses will pay no business rates at all.