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 in additional business rates on landlords of residential properties as a result of the classification of sprinkler systems as plant and machinery or otherwise so as to attract a higher level of such rates.

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

Most residential properties are liable for council tax, not business rates. In the main, it is the occupier of a residential property that is liable for council tax, rather than the landlord.

The value of any sprinkler system would usually be included in the council tax banding assessment.

The VOA does not routinely record the proportion of a property's assessment that is attributable to a sprinkler system.

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