Written Question·Treasury·UIN 102819

Public Houses: Business Rates

Tabled: 5 January 2026
Answered: 13 January 2026

Question

Kevin Hollinrake

ConservativeThirsk and Malton

To ask the Chancellor of the Exchequer, pursuant to the answer of 15 December 2025 to Question 97528 on Electronic Cigarettes: Public Houses, whether a pub vaping ban would constitute a material change of circumstances for the purposes of the Valuation Of

Answer

Dan Tomlinson
A vaping ban in pubs would not constitute a material change of circumstance that would impact the rating assessment of a property. Section 14 of the Non-Domestic Rating Act 2023 in England, and in Wales, The Valuation for Rating (Prescribed Assumptions) (...

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