Written Question·Treasury·UIN 114046
Offices: Business Rates
Tabled: 20 February 2026
Answered: 2 March 2026
Question
Christine Jardine
Liberal Democrat — Edinburgh West
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the Valuation Office Agency’s reclassification of flexible office spaces as single properties on (a) the level of business rates and (b) small busin
Answer
Dan TomlinsonThe Valuation Office Agency (VOA) does not operate in Scotland, so whether the reclassification will apply in Scotland is a matter for the Scottish Government.