IRRV Newsletter 30th October 2023 to 5th November 2023

Consultations / Inquiries / Surveys etc.

BUSINESS RATES

Technical adjustments to the Business Rates Retention System in response to the Non-Domestic Rating Bill [England]

DLUHC 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 welcomed wider engagement with this formal consultation.

The consultation can be found at https://www.gov.uk/government/consultations/technical-adjustments-to-the-business-rates-retention-system-in-response-to-the-non-domestic-rating-bill. 

The consultation closed on 2 November 2023. The Institute’s response can be found at https://www.irrv.net/documents/weblinks/2023/11/IRRV-Response-Consultation-Technical-Adjustments-to-the-BR-Retention-System.pdf.

COUNCIL TAX

Council tax valuation of Houses in Multiple Occupation (HMOs): summary of consultation responses and government response [England]

In February 2023, the Department for Levelling Up, Housing and Communities (DLUHC) published a consultation seeking views on the council tax valuation of Houses in Multiple Occupation (HMOs). This followed concerns from landlords and tenants that individual rooms in HMOs have increasingly been assessed as separate units for the purposes of council tax valuation and therefore given their own council tax band.

The government wants to provide greater certainty and consistency in the way that HMOs are treated for council tax, and to ensure that HMOs are banded as one property and have one council tax band. It also wishes to ensure that liability for council tax remains with the HMO landlord, and that their tenants are not subject to individual council tax bills.

The consultation sought views on proposed approaches to achieving these objectives. It closed on 31 March 2023 and the government has considered all responses received.

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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.

The mission is international and the Institute welcomes many individual members across the world, as well as working in close partnership with international partners.


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