Written Question·Treasury·UIN 44492
Business Rates: Tax Allowances
Tabled: 7 April 2025
Answered: 28 April 2025
Question
Kevin Hollinrake
Conservative — Thirsk and Malton
To ask the Chancellor of the Exchequer, which retail, hospitality and leisure hereditaments have their rateable value assessed by the Valuation Office Agency using turnover expenditure as part of the metrics.
Answer
James MurrayThe hereditaments that have their rateable value assessed with reference to their trade are those where there is limited reliable rental evidence, and the nature of their occupation is primarily concerned with anticipated profit. In such cases, the rateab...
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