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795741

registered interest
date	28/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Solar Power: Non-domestic Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent representations he has received from the solar power industry on how rooftop solar power is treated in business rates.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	116092
answer	answer is ministerial correction date of answer 01/12/2017 answer text <p>The Treasury receives a range of representations on various issues including business rates as part of the policy making process.</p><p> </p><p>Business rates are based on valuations from the Valuation Office Agency and the Government does not intervene in their independent assessments. The Valuation for Rating (Plant and Machinery) (England) Regulations 2000 set out when plant and machinery, including solar panels, are rateable.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 01/12/2017 14:14:15 answering member 3935 label Biography information for Mel Stride
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

795743

registered interest
date	28/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Renewable Energy: Non-domestic Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what methodology is used to calculate the business rate liabilities of (a) solar power and (b) Good Quality gas CHP; and what the rationale is for that methodology.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	116094
answer	answer is ministerial correction date of answer 01/12/2017 answer text <p>Business rates liabilities are based on the rateable value and the non-domestic rating multiplier set by the Government.</p><p> </p><p>The Valuation Office Agency (VOA) determines the rateable value of the property using three broad methods: a rentals basis; receipts and expenditure (R&amp;E); and a contractor’s basis, that is to say, a building's replacement costs. Rating case law requires that a hierarchy of use is adopted, in the order shown above; i.e. only when a rentals basis is not possible should the valuer adopt R&amp;E, with the contractor’s basis being the method of last resort.</p><p> </p><p>Solar panels are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>Good quality CHP is partially-exempt from rating. The rateable parts are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>In addition, if the solar panels or good quality CHP is a qualifying microgeneration (below 50kW) installation there is a temporary exemption from rating which means new schemes aren't assessed until the next revaluation takes place.‎</p><p> </p><p>Battery storage technologies are valued using the contractor's basis.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 116096 question first answered 01/12/2017 14:09:03 answering member 3935 label Biography information for Mel Stride
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

795746

registered interest
date	28/11/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Energy: Non-domestic Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how battery storage technologies installed in commercial premises are assessed for business rates.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	116096
answer	answer is ministerial correction date of answer 01/12/2017 answer text <p>Business rates liabilities are based on the rateable value and the non-domestic rating multiplier set by the Government.</p><p> </p><p>The Valuation Office Agency (VOA) determines the rateable value of the property using three broad methods: a rentals basis; receipts and expenditure (R&amp;E); and a contractor’s basis, that is to say, a building's replacement costs. Rating case law requires that a hierarchy of use is adopted, in the order shown above; i.e. only when a rentals basis is not possible should the valuer adopt R&amp;E, with the contractor’s basis being the method of last resort.</p><p> </p><p>Solar panels are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>Good quality CHP is partially-exempt from rating. The rateable parts are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>In addition, if the solar panels or good quality CHP is a qualifying microgeneration (below 50kW) installation there is a temporary exemption from rating which means new schemes aren't assessed until the next revaluation takes place.‎</p><p> </p><p>Battery storage technologies are valued using the contractor's basis.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 116094 question first answered 01/12/2017 14:09:03 answering member 3935 label Biography information for Mel Stride
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park