Hospitality Industry: Business Rates

Treasury written question – answered at on 15 January 2026.

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Photo of James Cleverly James Cleverly Shadow Secretary of State for Housing, Communities and Local Government

To ask the Chancellor of the exchequer, whether the Government's new plans to change business rate liability for pubs will apply to hereditaments with a premises licence under the Licensing Act 2003 which are categorised by the Valuation Office Agency as (a) nightclubs, (b) restaurants, (c) hotels, (d) pubs with hotel rooms under VOA special category code 227, and (e) private members' clubs and working men’s clubs.

Photo of Stuart Andrew Stuart Andrew Assistant Whip, Shadow Secretary of State for Health and Social Care

To ask the Chancellor of the exchequer, what assessment she has made of the potential impact of the 2026 business rates revaluation on small businesses operating in high street premises.

Photo of Stuart Andrew Stuart Andrew Assistant Whip, Shadow Secretary of State for Health and Social Care

To ask the Chancellor of the exchequer, whether she plans to introduce further transitional relief for small businesses facing increases in business rates liabilities following the 2026 revaluation.

Photo of Stuart Andrew Stuart Andrew Assistant Whip, Shadow Secretary of State for Health and Social Care

To ask the Chancellor of the exchequer, what assessment her Department has made of the comparative impact of the 2026 business rates revaluation on (a) small retailers and (b) online distribution centres.

Photo of Stuart Andrew Stuart Andrew Assistant Whip, Shadow Secretary of State for Health and Social Care

To ask the Chancellor of the exchequer, whether her Department plans to publish analysis of the business rates burden by sector and business size following the 2026 revaluation.

Photo of Stuart Andrew Stuart Andrew Assistant Whip, Shadow Secretary of State for Health and Social Care

To ask the Chancellor of the exchequer, whether she has considered freezing or reducing the small business multiplier in response to rising fixed costs for SMEs.

Photo of Dan Tomlinson Dan Tomlinson The Exchequer Secretary

I refer the hon. Member to the answer given to UIN 101363.

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Chancellor of the Exchequer

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