Licensed hospitality valuation methodology: Murphy review

Overview

In the Programme for Government 2025 to 2026 we committed to an independent review of the valuation methodology applied to the licensed hospitality sector for the purposes of non-domestic rates, to report its findings by the end of 2026. We will consider these before the 2029 revaluation cycle.

This follows concerns raised by the licensed hospitality sector about the current valuation method.

Jonathan Murphy, Advocate, has been appointed as chair of the review following the resignation of BJ Gill KC on his appointment as Solicitor General. 

The timetable for the review to report has been extended to summer 2027, to allow the new Chair sufficient opportunity to complete the review.

Members

• Jonathan Murphy (chair)
• Alison Andrews
• Bob Mowat
• Gavin Oag
• Graham Whyte

Publications

Licensed hospitality valuation methodology: Murphy review - terms of reference