Question to the HM Treasury:

To ask Her Majesty's Government how many small and medium sized businesses will be impacted by the Valuation Office Agency's decision to class communal spaces such as staircases, corridors and lifts as separate premises for business rate purposes; and how many such businesses will be billed retrospectively as a result of this change.

In July 2015, the Supreme Court clarified existing rating law relating to communal spaces such as staircases, corridors and lifts. The Valuation Office Agency (VOA) has a legal duty to adapt its practices to reflect the judgment.

The VOA assesses the value of property and not the businesses that occupy the property. As such, it does not hold information on whether the occupant of a property is a small or medium business.