Written Question·Treasury·UIN 99861
Business Rates: Tax Allowances
Tabled: 15 December 2025
Answered: 23 December 2025
Question
Sir James Cleverly
Conservative — Braintree
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.
Answer
Dan TomlinsonVOA 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.