questionText: To ask the Chancellor of the Exchequer, what is the Valuation Office's latest estimate is of the number of distribution warehouses’ category under Special Category Code 151 on the final 2026 Rating List which have a Rateable Value of above £500,000.
answerText: The data on distribution warehouses is published in the official statistics for the 2026 Revaluation: Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (compiled list) - GOV.UK 
heading: Warehouses: Business Rates