Children's Play: Business Rates
The question
To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 24 February 2025 to Question 30226 on Children’s Play: Business Rates, whether children’s soft play centres are entitled to retail, hospitality and leisure business rate relief; and what Special Category Code the Valuation Office Agency uses to categorise such hereditaments.
Answered by Jim McMahon
The administration of business rates, including billing, enforcement and decisions on the award of relief, including for the Retail, Hospitality and Leisure Relief Scheme is the responsibility of local councils. They do so having regard to the guidance published by the government.
The Valuation Office Agency (VOA) is responsible for valuation matters. Soft play centres occupy a range of different types of building from retail premises to warehouse units and leisure centres. There is no specific VOA special category code that covers all soft play centres, they are attributed a special category code dependant on the type of premises in which they are located.
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