Business Rates: Tax Allowances

(asked on 15th December 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 23rd December 2025

VOA Special Category codes do not determine eligibility for RHL multipliers. Local authorities are responsible for administering the business rates multipliers for qualifying Retail, Hospitality and Leisure properties.

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