Fire Extinguishers: Non-domestic Rates

HM Treasury written question – answered on 7th September 2017.

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Photo of John Mann John Mann Labour, Bassetlaw

To ask Mr Chancellor of the Exchequer, how much is levied each year in additional business rates due to (a) sprinklers and (b) other fire protection systems being classified as plant and machinery or being otherwise subject to higher rates.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

Sprinkler and fire protection systems are named items within the relevant business rates legislation relating to plant and machinery and as such are rateable. The value of such systems are usually reflected in the overall rateable value of the building, although more specialist systems may be separately valued as an individual plant and machinery item.

The VOA does not routinely record the proportion of a property's assessment that is attributable to the sprinkler or fire protection systems. Therefore it is not possible to determine how much is levied each year in business rates in respect of sprinklers and fire protections systems.

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