Business Rates: Tax Allowances

Summary

To ask the Chancellor of the Exchequer, which retail, hospitality and leisure hereditaments have their rateable value assessed by the Valuation Office Agency using turnover expenditure as part of the metrics.

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Timeline

1. 7 April 2025

   Written question

   To ask the Chancellor of the Exchequer, which retail, hospitality and leisure hereditaments have their rateable value assessed by the Valuation Office Agency using turnover expenditure as part of the metrics.

   Source: Commons

2. 28 April 2025

   Answer

   The hereditaments that have their rateable value assessed with reference to their trade are those where there is limited reliable rental evidence, and the nature of their occupation is primarily concerned with anticipated profit. In such cases, the rateab...

   Source: Written answer

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• · Treasury · Answering body

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