M
Member
Speaking in the House of Lords on 10 February 2026
Debate
Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026Contribution
Furthermore, there is a structural failure in how the Valuation Office Agency assesses these unique spaces. Recording studios do not have their own category and are frequently misclassified as offices. This is nonsensical. Under office rules, a tenant is taxed on the square footage of internal walls. In a high-end studio, soundproofing can be three feet thick, occupying 30% of the floor plan. We are, in effect, taxing these businesses for the dead space that is essential to their craft.
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