Written questions

Charities: Business Rates

Commons · Question 109619 · Tabled 29 Jan 2026 · Treasury · Official record

Answered 9 Feb 2026

Question

Asked by David Simmonds

To ask the Chancellor of the Exchequer, with reference to the business rates revaluation 2026, whether the base liability for charity shops' (a) transitional rate relief and (b) Supporting Small Business Relief includes the application of mandatory charit

Answer

Answered by Dan Tomlinson, 9 Feb 2026

The base liability for charity shops within the transitional relief scheme does not include the application of mandatory or discretionary charitable rate relief. However, charitable relief where applicable is awarded against the bill after Transitional Ra...