Question follow-through · 104167
Business Rates: Tax Allowances
To ask the Chancellor of the Exchequer, for what policy reason the transitional relief threshold for the 2026 revaluation cycle falls from 30% to 25% plus inflation for large firms, but rises from 5% to 25% plus inflation for small firms; and whether the
About this written question
A written question asks a government minister for information in writing. Parliament publishes the question and any answer.
- Answering body
- Treasury
- Tabled
- 8 Jan 2026
- Target answer date
- 12 Jan 2026
- Answer
- 15 Jan 2026 · 7 calendar days after tabling
Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.
More questions by this MP on Economy and business
- Council Tax: Surcharges · 12 Jan 2026
- Warehouses: Business Rates · 12 Jan 2026
- Valuation Office Agency · 12 Jan 2026
- Council Tax: Surcharges · 12 Jan 2026
- Council Tax: Valuation · 13 Jan 2026
Shared topic keywords suggest a connection; they do not establish a follow-up.
Votes on this topic
- Draft Code of Practice on Electronic and Workplace Ballots for Statutory Trade Union Ballots · 15 Jul 2026
- Draft Trade Unions (Permissible Means of Voting) and Employment Rights (Unfair Dismissal) (Amendment) Order 2026 · 15 Jul 2026
- Taxation (Energy and Vehicles) Bill Committee: New Clause 5 · 1 Jul 2026
These Commons divisions share a topic label. The question did not necessarily lead to a vote.
Recorded timeline
8 Jan 2026
Question tabled
To ask the Chancellor of the Exchequer, for what policy reason the transitional relief threshold for the 2026 revaluation cycle falls from 30% to 25% plus inflation for large firms, but rises from 5% to 25% plus inflation for small firms; and whether the
12 Jan 2026
Target answer date
Date supplied by the official written-questions record.
15 Jan 2026
Answer published
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 r...
Official data retrieved 28 Sept 2026.
Later records
Possible follow-up questions
Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.
Council Tax: Surcharges
12 Jan 2026 · To ask the Chancellor of the Exchequer, whether (a) HMRC and (b) the Valuation Office Agency plan to hire more staff to levy the council tax surcharge.
Electric Vehicles: Charging Points
12 Jan 2026 · To ask the Chancellor of the Exchequer, whether the Valuation Office Agency holds data on the number of dwellings in (a) England and (b) Wales with an electric vehicle chargepoint.
Warehouses: Business Rates
12 Jan 2026 · To ask the Chancellor of the Exchequer, pursuant to the answer of 2 January 2026 to Question 99156 on Retail Trade: Business Rates, how many large distribution warehouse hereditaments are liable for the higher value surcharge in 2025-26.
Valuation Office Agency
12 Jan 2026 · To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the capacity of the Valuation Office Agency to deliver (a) a council tax revaluation in Wales, (b) appeals from that revaluation, (c) backlogs for business and council
Council Tax: Surcharges
12 Jan 2026 · To ask the Chancellor of the Exchequer, what estimate the Valuation Office Agency has made of the proportion of dwelling stock in England to be assessed for liability for the council tax surcharge.
Council Tax: Valuation
13 Jan 2026 · To ask the Chancellor of the Exchequer, what the Valuation Office Agency’s budget is for developing the Automated Valuation Model for council tax in England.
Small Businesses: Business Rates
13 Jan 2026 · To ask the Chancellor of the Exchequer, what Rateable Value thresholds, (i) inside and (ii) outside London, apply to (a) transitional relief and (b) supporting small business relief, from 2026-27, based on each small, medium and large bucket, in each of t
Small Businesses: Business Rates
13 Jan 2026 · To ask the Chancellor of the Exchequer, how transitional relief and Supporting Small Business Relief are calculated for hereditaments receiving 100% small business rate relief in 2025-26 and no longer being eligible for small business rate relief in 2026-
Business Rates: Valuation
15 Jan 2026 · To ask the Chancellor of the Exchequer, whether the 2026 business rates revaluation is revenue-neutral.
Hospitality Industry: Business Rates
15 Jan 2026 · To ask the Chancellor of the Exchequer, what the business rates special category code (SCAT) the Valuation Office Agency uses for (a) coffee shops, (b) wine bars and (c) cafes is.
Valuation Office Agency: Contracts
15 Jan 2026 · To ask the Chancellor of the Exchequer, what external contractors is the Valuation Office Agency using to support its valuation work on (a) a council tax revaluation in Wales and (b) the council tax surcharge in England.
Government Departments: Translation Services
15 Jan 2026 · To ask the Chancellor of the Exchequer, whether HM Treasury collates data on central government spending on translation and interpretation into foreign languages for those residing in the United Kingdom.