Written Question·Treasury·UIN 48450

Housing: Business Rates and Council Tax

Tabled: 28 April 2025
Answered: 7 May 2025

Question

Kevin Hollinrake

Conservative — Thirsk and Malton

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency backdates decisions on whether accommodation is liable for (a) council tax and (b) business rates.

Answer

James Murray
The date from when liability for Council Tax and/or business rates takes effect is set out in legislation. There are some circumstances when the legislation requires the Valuation Office Agency (VOA) to backdate the liability and others when the VOA must ...
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