Written evidence submitted by Daisy Cooper MP (WRP 13)
Thank you for writing to me, inviting me to submit evidence to the Procedure Committee’s inquiry on written parliamentary questions, following my point of order on 5 January.
As I set out to the Deputy Speaker, I have been stonewalled by government when asking for specific figures and analysis from the Treasury about the impact of their changes to the business rates system, and the related publication of a revised rating list by the Valuation Office Agency (VOA). I have enclosed a list of the questions to which unsatisfactory answers.
The procedure committee will appreciate that the government’s decisions at the Budget have a profound impact on households and our high streets. As such, their decisions and the data they used to inform those decisions, deserve proper scrutiny.
The urgency of the scrutiny required by Members of Parliament cannot be overstated. In less than three months, these swingeing increases in tax bills will begin to arrive on the doormats of businesses. Across the country, pubs, hospitality and high street businesses have been taking decisions about their future plans, affordability of retaining staff and in some cases even their future viability as a going concern. There have already been examples of pubs freezing recruitment, laying off staff or reducing their hours, closing earlier or on some days altogether.
As I raised with the Deputy Speaker, I asked specific questions which required data-rich answers to allow MPs and business to understand the breadth and scale of the increases being announced. These questions required specific figures relating to the number of businesses that the Treasury expects to be eligible for transitionary reliefs, how many premises will be brought into paying rates for the first time as a result of the recent revaluations, and an analysis of the number of businesses that previously enjoyed retail, hospitality and leisure reliefs and would see increases from 1 April. None of those questions have received substantive replies.
In this instance, it is particularly important that government is candid and open about the decisions they have taken, as they have deliberately not used the powers they themselves passed in legislation last year to give further relief to struggling businesses.
If MPs are to hold government to account, it is crucial that government provide clear and direct replies to specific questions.
Since my point of order, rumours have circulated about potential help in the pipeline for some businesses but as yet no Minister has come to the House of Commons to provide any detail of that might be.
I appreciate the committee’s interest in the issues I have raised, and hope that government will begin to open a constructive dialogue with me and other MPs who are deeply concerned about the future of our treasured pubs and high streets.
16 January 2026
UIN 92918, tabled on 19 November 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 November to Question 90360 on Business Rates, how many business premises (a) have been brought into paying business rates for the first time and (b) will pay more per year in business rates as a result of the revaluation, notwithstanding any reduction in the multiplier.
The Valuation Office Agency is responsible for compiling the non-domestic rating lists and setting the rateable value for each non-domestic property. Local billing authorities then use this information to calculate rates payable by using the multiplier set by government and applying any appropriate relief or discounts. Next year’s liability has not yet been confirmed.
The Valuation Office Agency plans to publish draft valuations for the 2026 Rating List on 26 November 2025. Statistics will be published alongside this showing changes in rateable values between the 2023 and 2026 lists. The statistics will be updated to reflect any changes made when the compiled list is published on 1 April 2026.
UIN 95866, tabled on 1 December 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 November 2025 to Question 92918 on Business Rates, how many business premises (a) have been brought into paying business rates for the first time and (b) will pay more per year in business rates as a result of the revaluation since the Autumn Budget 2025.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
UIN 95863, tabled on 1 December 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 September 2025 to Question 69409 on Business Rates: Impact Assessments, if she publish sector-specific impact assessments for (a) hospitality, (b) retail and (c) leisure businesses with rateable values under £500,000 of the effect of the (i) withdrawal of Retail, Hospitality and Leisure (RHL) Relief, (ii) implementation of the 2026 VOA draft ratings list and (iii) the reduction of the RHL multiplier.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to an even higher tax rate for high-value properties.
UIN 97661, tabled on 5 December 2025
To ask the Chancellor of the Exchequer, how many and what proportion of retail, hospitality and leisure businesses will be eligible to receive transitionary relief for business rates in 2026-27.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years. This includes a redesigned transitional relief scheme which caps bill increases, and is worth £3.2 billion over the next 3 years, and a supporting small business (SSB) scheme capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief worth over £500 million. The Government has gone further, by expanding this to ratepayers losing RHL relief to offer further support worth an additional £1.3 billion as they transition to permanently lower tax rates.
As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
UIN 98959, tabled on 10 December 2025
To ask the Chancellor of the Exchequer, what the cost to the public purse is of reducing the retail, hospitality and leisure multiplier by the maximum permitted by the Non-Domestic Rating (Multipliers and Private Schools) Act 2025.
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Without our support, pubs would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.
Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
UIN 99813, tabled on 15 December 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 December to Question 97661 on Business Rates: Tax Allowances, how many and what proportion of the ratepayers who will see no increases were eligible for Retail, Hospitality and Leisure relief in 2025-26.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill.
As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties, including distribution warehouses used by online giants.
The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
UIN 99814, tabled on 15 December 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 December to Question 97661 on Business Rates: Tax Allowances, what proportion of the ratepayers who will see their bills reduced are listed as a hereditament that has been assessed as qualifying for the retail, hospitality and leisure multiplier from 2026/27.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill.
As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties, including distribution warehouses used by online giants.
The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.