PARLIAMENTARY WRITTEN QUESTION
(8 July 2026)

To ask the Chancellor of the Exchequer, whether she plans to review the current methodology used to calculate rateable values for pubs; and whether she has made an assessment of the potential impact of improvements such as outdoor facilities, food offerings and community amenities on tax liabilities for rural pubs.

Asked by:
Sir Julian Smith (Conservative)

The Government committed in January 2026 to review the methodologies used to value pubs and hotels for business rates, following concerns raised by ratepayers and representative bodies around the 2026 revaluation.

Since then, officials have been progressing work to establish the review and engaging with stakeholders across the pubs and hotels sectors.

The review is considering whether current approaches to valuation accurately reflect the market, are applied consistently, and are sufficiently transparent to ratepayers. This includes consideration of the evidence underpinning the valuation methodology for Pubs and Hotels.

The Government intends for the review to conclude to allow any findings to inform the next revaluation cycle.

Answered by:
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