IRRV Newsletter 31st July 2023 to 6th August 2023

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Consultations / Inquiries / Surveys etc.

BEST VALUE

Best value standards and intervention - a statutory guide for best value authorities: consultation (England)

This consultation seeks views on statutory guidance for local authorities, including combined authorities and combined county authorities, in England on the Best Value Duty. It is issued to local authorities in England under section 26 of the Local Government Act 1999 and they are required to have regard to this guidance under the 1999 Act.

The guidance provides greater clarity to the local government sector on how to fulfil the Best Value Duty by describing what constitutes best value, the standards expected by the department and the models of intervention at the Secretary of State for Levelling Up, Housing and Communities’ disposal in the event of failure to uphold these standards.

The consultation can be found at https://www.gov.uk/government/consultations/best-value-standards-and-intervention-a-statutory-guide-for-best-value-authorities-consultation/consultation-on-statutory-guidance-for-local-authorities-on-best-value-duty.

The closing date for responses is 15 August 2023.   


BUSINESS RATES

Consultation on Avoidance and Evasion in the Business Rates System (England)

The Government has launched a consultation on avoidance and evasion in the business rates system to protect essential funding for local services. 

The consultation consists of three sections. The first focuses on specific proposals to reform Empty Property Relief, to address the most widely used and publicised means of business rates avoidance. This relief, when properly applied, provides important support to landlords with vacant properties: the Government is therefore seeking views on measures which aim to balance support for those who need it with limiting scope for abuse.

The second section serves as a call for evidence on wider avoidance and evasion activity within the business rates system. The Government welcomes any information respondents have on other methods of avoidance and evasion, and the scale of such activity. This section also includes questions on the sufficiency of the powers and information available to local authorities to combat avoidance and evasion.

The final section concerns poor practice by rating agents. The Government recognises that most rating agents provide a valuable service to their clients to a high professional standard. Nevertheless, some agents seek to take advantage of their clients or actively promote avoidance strategies. The consultation will seek to understand the nature and scale of any issues, and identify potential action the government could take to help address poor practice.

The consultation can be found at https://www.gov.uk/government/consultations/business-rates-avoidance-and-evasion-consultation.

The closing date for responses is 28 September 2023.

Consultation on Improvement Rates Relief (Wales)

The Welsh Government is launching a consultation on a proposal to provide improvement relief. This aims to supportgrowth 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.

The consultation can be found at https://www.gov.wales/improvement-rates-relief

The closing date for responses is 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.

The consultation can be found at https://www.gov.wales/renewable-energy-rates-support.

Closing date for responses is 15 August 2023.  

Business Rates Improvement Relief: Draft regulations (England)

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.

The consultation can be found at www.gov.uk/government/consultations/business-rates-improvement-relief-draft-regulations.   

Closing date for responses is 28 August 2023


COUNCIL TAX

Proposals to exempt categories of dwellings from the council tax premiums in England

The Levelling Up and Regeneration Bill contains measures that would allow a council tax premium to be applied to second homes and for the existing empty homes premium to be applied after one year rather than two.

The Government recognise however that there may be circumstances where it might not be appropriate for the premiums to apply, for example where the property has planning conditions preventing year-round use, or where it has recently gone through probate following the death of the owner, or it is dilapidated and undergoing renovation. The Government has therefore launched a consultation on possible exceptions to the council tax premiums.

The consultation can be found at https://www.gov.uk/government/consultations/proposals-to-exempt-categories-of-dwellings-from-the-council-tax-premiums/consultation-on-proposals-to-exempt-categories-of-dwellings-from-the-council-tax-premiums-in-england.

Closing date for responses is 31 August 2023.

Fairer Council Tax: Consultation [Scotland]

This joint Scottish Government/ COSLA consultation is seeking views on plans to increase the amount paid by people in bands E, F, G and H in Scotland. This aims to address criticism that the system is unfair, because at present those in the lower bands pay a higher proportion of the value of their property than those in the higher bands.

Around 75% of properties would be unaffected if the proposals, which could be phased in over a period of three years, were implemented. The Council Tax Reduction scheme would continue to offer lower bills for those unable to afford their council tax, regardless of what band they are in.

Council Tax band multipliers can be amended by regulations. This was done from the start of the 2017 Council Tax year, resulting in the tax for properties in Bands E, F, G and H being increased by 7.5%, 12.5%, 17.5% and 22.5% respectively. These higher charges continue, but as most homes in Scotland are in Bands A to D, the increases only affected around 25% of all properties.

Repeating the 2017 changes would mean Council Tax would increase by 7.5%, 12.5%, 17.5% and 22.5% for properties valuation Bands E, F, G and H respectively if the rates for Band D properties remained unchanged. The average annual increases, based on 2023-24 Council Tax rates, would be around £139, £288, £485 and £781 per dwelling in these Bands respectively, potentially raising an additional £176 million, with around 28% of all properties being impacted.

If changes were to take effect from 2024-25, any increases could be introduced through a phased-approach, with percentage year-on-year increases over a number of financial years (e.g. for Band H around £260 (7.5% based on 2023-24 rates) increase in each of the next three financial years starting from 2024-25, such that the full £781 (22.5%) increase does not apply until 2026-27).

A repetition of the 2017 changes provides the basis for the questions in the consultation, although Scottish Government also asks for views on whether higher or lower increases would be more appropriate.

The consultation can be found at https://www.gov.scot/publications/consultation-fairer-council-tax/.

Closing date for responses is 20 September 2023.


NON-STATUTORY FLEXIBLE WORKING

Call for evidence: non-statutory flexible working [UK]

This call for evidence seeks views from individuals and businesses on their experiences of non-statutory flexible working, including how it operates in practice.

Informal flexible working can benefit individuals and businesses alike. The Government wants to explore this further through this call for evidence. Views are sought from individuals and businesses on their experiences of non-statutory flexible working and how it operates in practice.

The first section of the call for evidence focuses on “ad hoc” arrangements. It includes questions on how and why individuals use this type of workplace flexibility, as well as questions about access and barriers to take-up. This section also contains questions for employers on whether, how and for what reasons they provide this type of flexibility.

The second section focuses on “regular” arrangements. It includes questions on whether and what arrangements employers offer and how and on what basis they are agreed.

The third section considers organisational approaches to non-statutory flexible working (which may be set out in a contract or be less formal), and includes questions on policies, supporting managers and monitoring and evaluation.

The call for evidence can be found at Call for evidence: non-statutory flexible working - GOV.UK (www.gov.uk).

Closing date for responses is 7 November 2023.


PRIVATE PARKING

Private parking code of practice: call for evidence [England, Scotland and Wales]

The government is running a call for evidence as part of plans to better regulate the private parking sector, including considering options for private parking charges (issued for a perceived breach of a car park’s rules) and debt recovery fees.

The measures considered are part of developing a code of practice, as required by the Parking (Code of Practice) Act 2019, which will ensure greater regulation of the private parking industry.

The call for evidence is examining the effects that could be expected from the code of practice and 5 options relating to parking charges and debt recovery fees to help the decision-making process.

The call for evidence can be found at Private parking code of practice: call for evidence - GOV.UK (www.gov.uk)

Closing date for responses is 24 September 2023, with a further consultation then planned on the options for parking charges and debt recovery fees.


TRIBUNAL SYSTEM

A New Tribunal System for Wales: White Paper

The White paper sets out proposals for reform to the system of devolved tribunals in Wales to create a unified, coherent tribunal system which will comprise the First-tier Tribunal for Wales and the Appeal Tribunal for Wales.

The consultation seeks views on proposals:

  • To create a statutory framework for a new tribunal system comprising of:
    • A new First-tier Tribunal for Wales; and 
    • A new Appeal Tribunal for Wales.
  • To create a new statutory body ““Tribiwnlysoedd Cymru / Tribunals Wales”, to administer the new tribunal system.  
  • To strengthen judicial supervision through an enhanced role for the President of Welsh Tribunals and Chamber presidents and deputies.
  • To create a consistent approach for setting procedural rules for the new tribunal system.
  • For simplified and coherent arrangements for the appointment of tribunal members, deployment and complaints.

The consultation can be found at https://www.gov.wales/a-new-tribunal-system-for-wales-white-paper.  

Closing date for responses is 2 October 2023.


GENERAL

A library containing Institute responses to Consultations, Inquiries, Surveys etc. can be found at https://www.irrv.net/homenew/item.php?wid=20&iid=27305.


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