BUSINESS RATES

Consultation on Disclosure: Sharing Information on Business Rate Valuations (England and Wales)

The Valuation Office Agency (VOA) asked for views on disclosing more information on business rates valuations. This included having access to an analysis of the evidence used to calculate the rateable value of your property and an explanation of how evidence has been used.

The proposed changes follow the government’s review of the business rates system. VOA welcomed views from:

• Ratepayers (including occupiers or tenants of non-domestic properties who do not pay business rates due to reliefs).
• Landlords.
• Rating agents.
• Business representative bodies.
• Local authorities.
• Other stakeholders interested in the business rates system.

The consultation can be found at https://www.gov.uk/government/consultations/consultation-on-disclosure-sharing-information-on-business-rate-valuations.

The consultation closed on 7 June 2023.  The IRRV response can be found at IRRV-Response-VOA-Consultation-Disclosure.pdf.

Consultation on Improvement Rates Relief (Wales)

The Welsh Government is launching a consultation on a proposal to provide improvement relief. This aims to support growth and investment in the tax-base. Subject to the outcome of the consultation, the Welsh Government proposes to provide the relief from 1 April 2024.

A copy of the consultation documents and the response form can be found at https://www.gov.wales/improvement-rates-relief.

Consultation closes on 8 August 2023. 

Consultation on Renewable Energy Rates Support (Wales)

The Welsh Government is launching a consultation on proposals for non-domestic rates support for renewable energy. These measures are intended to support the Welsh Government’s ambitions for the transition away from the use of fossil fuels and the decarbonisation of heat. Subject to the outcome of the consultation, it is proposed to provide this support from 1 April 2024.

A copy of the consultation documents and the response form can be found at 
https://www.gov.wales/renewable-energy-rates-support.

Consultation closes on 15 August 2023.  

Business Rates Improvement Relief: Draft regulations (England and Wales)

Improvement Relief will support businesses wishing to invest in their property. It will ensure that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy. The Non-Domestic Rating Bill currently before Parliament contains powers to allow for the Improvement Relief Scheme.

This consultation seeks views on the draft regulations the government proposes to make under the powers in that Bill.

A copy of the consultation documents can be found at www.gov.uk/government/consultations/business-rates-improvement-relief-draft-regulations.   

Consultation closes on 28 August 2023.

COUNCIL TAX

Council Tax for Second and Empty Homes, and Non-Domestic Rates Thresholds: Consultation (Scotland)

The Scottish Government and COSLA (on behalf of Local Government) are asking for responses to this consultation on council tax on second and empty homes. Specifically, the Scottish Government and COSLA are asking for views on potential changes to the council tax system and non-domestic rates thresholds for self-catering accommodation in order to take forward commitments to a fairer housing and taxation system; they are encouraging perspectives from the widest possible array of stakeholders from across the country.

Proposals in the consultation include:

• Giving local authorities the discretionary power to enable a premium of up to 100% on second homes.
• Giving local authorities the discretionary power to enable a premium of greater than 100% to be applied to both second (and long-term empty) homes.
• Seeking views on whether the current premium on long-term empty homes should remain capped at 100% or if councils should have discretion to increase this beyond 100%.
• Seeking views on whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.

The consultation can be found at https://www.gov.scot/publications/consultation-council-tax-second-empty-homes-thresholds-non-domestic-rates/.

Consultation closes on 11 July 2023.