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Food: Sales

Commons · Question 26168 · Tabled 1 Sep 2026 · Treasury · Official record

Answered 9 Sep 2026

Question

Asked by David Simmonds

To ask the Chancellor of the Exchequer, whether HMRC Valuation Office values cake sheds for business rates.

Answer

Answered by James Murray, 9 Sep 2026

The Valuation Office would consider the extent and frequency of the non-domestic use, and any modifications made to the property to accommodate that use, when deciding whether a cake shed fell to be rateable. Where the use of domestic property for a non-d...