Shisha Bars

Treasury written question – answered at on 12 September 2024.

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Photo of Stuart Andrew Stuart Andrew Assistant Whip, Opposition Chief Whip (Commons)

To ask the Chancellor of the exchequer, in what Special Category code the Valuation Office Agency classifies shisha bars; and how many shisha bars there are in each local authority in England.

Photo of James Murray James Murray The Exchequer Secretary

The Valuation Office Agency (VOA) is responsible for assessing all non-domestic properties for business rates purposes.

The categorisation of properties is determined by the characteristics of the property, rather than the occupier. The special category code assigned to shisha bars is dependent on the type of property they occupy.

There is no designated special category code for shisha bars and it is not possible to separately identify these properties from the data and statistics the VOA publishes.

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Chancellor of the Exchequer

The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.

The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.

The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.