Business Rates: Tax Allowances
The question
To ask the Chancellor of the Exchequer, if she will itemise which Valuation Office Agency special category code hereditaments are eligible for the 2026-27 Retail, Hospitality and Leisure multipliers.
Answered by Dan Tomlinson
I refer the hon member to the answer given on UIN 99861.
In addition, the relevant guidance and regulations set out here may be of interest:
- Business Rates Multipliers: Qualifying Retail, Hospitality or Leisure - GOV.UK
- The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025.
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