The Government has conducted 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 consultation closed on 28 September 2023. The Institute’s response can be found at: IRRV-Response-Consultation-Rates-Avoidance-and-Evasion-Final.pdf.
DLUHC have launched a technical consultation on a set of technical changes needed to make to the Business Rates Retention System (BRRS) ahead of 2024/25. They are making these changes to the BRRS as a consequence of a provision in the Non-Domestic Rating Bill, which changes how business rates multipliers are calculated and applied.
DLUHC have been engaging with sector representatives to gather views informally over the summer, and now welcome wider engagement with this formal consultation.
The consultation can be found at
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The Institute of Revenues, Rating and Valuation (IRRV) is the professional body for local taxation, benefits and valuation. We promote best practice and support the professional activities of our members working in government and commerce.
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