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Business Rates: Tax Allowances

Asked by Sir James CleverlyConservativeTreasuryTabled Answered 23 December 2025UIN 99861

The question

To ask the Chancellor of the Exchequer, which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.

Answered by Dan Tomlinson

VOA Special Category codes do not determine eligibility for RHL multipliers. Local authorities are responsible for administering the business rates multipliers for qualifying Retail, Hospitality and Leisure properties.

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