Business Rates: Tax Allowances
The question
To ask the Secretary of State for Housing, Communities and Local Government, which types of hereditament are eligible for the retail, hospitality and leisure business rate relief by Valuation Office Agency special category code.
Answered by Jim McMahon
The eligibility criteria for the 2024-25 retail, hospitality and leisure business rate relief are set out in guidance published by the Ministry of Housing, Communities and Local Government. Guidance for the 2025-26 scheme will be published in due course. The criteria for this scheme do not reference Valuation Office Agency special category codes, which are used principally for the purposes of valuation.
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