Public Houses: Business Rates
The question
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the HMRC Valuation Office guidance, Valuation of public houses (2026), of 11 May 2026, paragraph 5.3, whether those tests determine whether hereditaments are eligible for pub and live music relief.
Answered by Alison McGovern
Guidance for local authorities on determining the eligibility of hereditaments for the Pubs and Live Music venue relief was published on 18 February 2026 and can be found at gov.uk here. It is for local authorities to determine whether individual properties meet the definitions contained within the guidance to be eligible for the Pubs and Live Music Venues relief.
The HMRC Valuation Office Guidance – Valuation of public houses, is a note aimed at professional valuers to support assessing public houses for the purposes of establishing appropriate rateable values (RV). It is part of a wider suite of guidance that the Valuation Office produces to support professional valuers in assessing different types of property for valuation purposes.
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