Written Question·Treasury·UIN 101746

Business Rates: Tax Allowances

Tabled: 2 January 2026
Answered: 12 January 2026

Question

Sir James Cleverly

Conservative — Braintree

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

Answer

Dan Tomlinson
I refer the hon member to the answer given on UIN 99861. In addition, the relevant guidance and regulations set out here may be of interest:Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UKThe Non-Domestic Rating (Definition o...
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