IRRV Newsletter 11th December 2023 to 17th December 2023

IRRV Events

IRRV Calendar

IRRV: ‘The first 31 Years’

IRRV Contacts

Job Vacancies

General News

IRRV Products and Services

Current

2023

2022

2021

Consultations / Inquiries / Surveys etc.

COURT PROCEEDINGS

Claimant Data on the Register of Judgments, Orders and Fines Consultation [England]

The government is consulting on a proposal to include the claimant’s name in entries about money judgments on the Register of Judgments, Orders and Fines.

The consultation seeks views on:-

  • The potential benefits of including claimant names on the Register.

  • Any potential disadvantages and/or risks to either the claimant or defendant as a result of the publication of this data.

The consultation can be found at https://www.gov.uk/government/consultations/including-claimant-data-on-the-register-of-judgments-orders-and-fines.

Closing dates for responses is 16 January 2024.


COUNCIL TAX

Parliamentary Committee Report: Council Tax Collection [England]

Evidence gathering for this Levelling Up, Housing and Communities Committee Inquiry took place in the first half of 2022 and looked at council tax collection in England, examining the practices employed by local authorities to collect council tax arrears. The inquiry also looked at other issues including whether there should be changes to the legislation on the recovery of council tax arrears, and how local authority council tax support schemes affect council tax collection rates.

The IRRV provided written evidence to the Inquiry in January 2022; this can be viewed at Final_IRRV_response_to_LUHC_Cmte_Inquiry-Ctax_Collection.pdf. 

In June 2022, Alistair Townsend, then IRRV National President, provided oral evidence to a Session of the Committee. This can be viewed at https://parliamentlive.tv/Event/Index/cc13d2f4-b04b-40a8-956b-e056404cd714.

The Inquiry’s report can be found at https://committees.parliament.uk/publications/42372/documents/210543/default/.

Consultation on a Fairer Council Tax: Phase 2 [Wales]

The Welsh Government are looking at different ways of bringing the Council Tax system up to date and making it fairer. This includes the potential to introduce new Council Tax bands.

As part of their consultation, they’d like views on:

  • Different approaches for new Council Tax bands.

  • Regular updates to Council Tax in the future.

  • Discounts and exemptions.

  • A more transparent system and a more effective appeals process.

The purpose of the reforms would be to ensure that Council Tax contributions are more fairly spread and reflect the latest information available about economic circumstances. None of the approaches outlined in this consultation represents a revenue-raising exercise.

The  https://www.gov.wales/programme-government and https://www.gov.wales/co-operation-agreement-2021 commit to reforming Council Tax to make it fairer and more progressive. It remains the firm intention of both the Welsh Government and Plaid Cymru to make progress on the journey to a fairer system in Wales.

A more progressive tax looks to lower the share of tax paid by those who are less able to contribute, making things fairer. This may be difficult to achieve all at once, so we’re asking for your views about the approach we take to make the system fairer. The evidence shows the changes we’re proposing would reduce longstanding wealth inequalities created by an unfair system.

This consultation seeks views on how and when we should make changes to the basic structure of Council Tax in Wales and update the property valuations used.

This consultation provides an update on reviews of these arrangements and proposals for:

  • Modernising the service provided to taxpayers.

  • Taking powers to reform the system of discounts and reductions over time.

  • Committing to retain the one-adult discount and to keep the level of discount at 25%.

  • Changing the treatment of empty properties to remove the obligation on councils to offer a 50% discount on most empty properties (councils will maintain their discretion on caravans and houseboats, on homes where the owner has died and job-related dwellings).

  • Changing the time-limits for exemptions on properties in probate.

  • Amending the language we use, and the system in place, to provide help to those with a ‘severe mental impairment’.

  • Improving the Council Tax Reduction Scheme.

The consultation can be found at  https://www.gov.wales/sites/default/files/consultations/2022-12/46262-summary-responses.pdf.

Closing date for responses is 6 February 2024.


DEBT RECOVERY

Mental Health Moratorium: consultation [Scotland]

The Bankruptcy and Diligence (Scotland) Bill contains powers which would allow Scottish Ministers to create a Mental Health Moratorium. This would protect people with serious mental health issues from debt recovery action. Scottish Government is seeking views on the proposed process for a Mental Health Moratorium.

The consultation can be found at https://www.gov.scot/publications/scottish-government-consultation-mental-health-moratorium/.

Closing date for response is 22 January 2024.


ENFORCEMENT

Taking Control of Goods Regulations Consultation [England]

The government was seeking views on amendments to the regulations that govern the recovery of fees that enforcement agents and High Court Enforcement Officers (formerly known as bailiffs) can recover when enforcing debts.

On 17 July 2023, the government published a review of the fees that enforcement agents (EAs) and High Court Enforcement Officers (HCEOs) can recover. The review announced the government’s intention to uplift those fees, following a consultation on a wider package of reforms about when the fees can be recovered.

This consultation sought views on that package of reforms, which aimed to ensure the sustainability of the enforcement sector, whilst tightening up the rules that EAs and HCEOs must follow to ensure that people in debt were given more opportunities to settle the debt at the earliest and cheapest stage possible.

The consultation can be found at https://www.gov.uk/government/consultations/taking-control-of-goods-regulations-consultation.

Closing date for responses was 4 December 2023. The IRRV response can be found at IRRV-Response-Taking-Control-of-Goods-Regulations-Consultation.pdf.


LOCAL GOVERNMENT

Local Government Finance [Wales] Bill Consultation

Senedd Cymru’s Local Government and Housing Committee has released a consultation scrutinising the Local Government Finance (Wales) Bill.

Specifically, the Bill scrutinises:-

  • The general principles of the Local Government Finance (Wales) Bill and whether there is a need for legislation to deliver the Bill’s stated policy objectives (see the Bill page for further details).

  • Any potential barriers to the implementation of the Bill’s provisions, and whether the Bill and accompanying Explanatory Memorandum and Regulatory Impact Assessment take adequate account of them.

  • Whether there are any unintended consequences arising from the Bill.

  • The Welsh Government’s assessment of the financial and other impacts of the Bill as set out in Part 2 of the Explanatory Memorandum.

  • The appropriateness of the powers in the Bill for Welsh Ministers to make subordinate legislation (as set out in Part 1: Chapter 5 of the Explanatory Memorandum).

  • Matters relating to the competence of the Senedd including compatibility with the European Convention on Human Rights.

  • The balance between the information contained on the face of the Bill and what is left to subordinate legislation.

  • Any matter related to the quality of the legislation.

  • Any other matter related to the constitutional or other implications of the Bill.

The consultation can be found at https://business.senedd.wales/mgConsultationDisplay.aspx?id=539&RPID=1035567228&cp=yes

Closing date for responses is 15 January 2024.

Local Government Finance Policy Statement 2024 to 2025 [England]

The Government has set out its intentions for the Local Government Finance Settlement (the ‘Settlement’) for 2024 to 2025 in England. 

The statement can be found at Local government finance policy statement 2024 to 2025 - GOV.UK (www.gov.uk).

GA seeks more views on how to improve assurance [England]

The LGA has launched the second phase of its engagement with the sector discussing how the improvement and assurance framework for local government can be improved.

The LGA is seeking the sector’s views on the principles of assurance and accountability, examples of good practice and on revised diagrams showing the elements of the improvement and assurance framework and asking for ideas on how the framework can be improved.

These views will be gathered through meetings with councils at local and regional levels, representatives of relevant professional bodies and other stakeholders until the end of February.

The document can be found at Improvement and assurance framework for local government | Local Government Association.


NON-DOMESTIC RATE

Business Rates Improvement Relief: Draft regulations – Summary of Responses and Government Response [England]

Following the business rates review, which during 2020 and 2021 considered reforms to business rates, the government announced that it would be introducing a new business rates improvement relief scheme providing 12 months relief for qualifying improvements to a property. The Non-Domestic Rating Act 2023 provided the powers for this relief.

The Government consulted upon draft regulations to implement the relief during the summer of 2023.  The summary of responses and the government’s response explains the views expressed during the consultation and the response of the government.  They have alongside this publication laid the final regulations which will implement the relief scheme.

The Summary of Responses can be found at Business Rates Improvement Relief: Draft regulations - GOV.UK (www.gov.uk).

Consultation on Non-domestic and Domestic Rating measures to support budget sustainability by raising additional revenue [Northern Ireland]

The Department of Finance has launched a 14-week consultation on the revenue raising potential associated with the removal of rating measures.

The consultation follows a direction from the Secretary of State for Northern Ireland Rt Hon Chris Heaton-Harris MP, directing Northern Ireland departments to launch public consultations on measures to support budget sustainability and raise additional revenue.

The Department is seeking views from those who may be directly affected and from the wider body of ratepayers. There were seven proposals for changes to rating measures identified by the Secretary of State:

  • Domestic sector: Early Payment Discount, Landlords Allowance, Maximum Capital Value cap.

  • Non-domestic sector: Non-domestic Vacant Rate relief, Industrial Derating, Freight Transport relief, Halls of Residence exemption.

The consultation can be found at https://www.finance-ni.gov.uk/rating-revenue-raising-consultation.

Closing date for responses is 13 February 2024.

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

This document summarises the responses and gives the government’s reply to the consultation covering proposals for an updated technical adjustment to the Business Rates Retention (BRR) system in light of new powers introduced in the Non-Domestic Rating Act.

The Non-Domestic Rating Act has decoupled non-domestic rating multipliers.  Previously the standard multiplier was derived by adding a supplement (1.3p in 2022-23) to the small multiplier.  In future, the small and standard multipliers will be set independently of each other.  The 2023 Act requires both multipliers to rise in line with the annual change in the Consumer Price Index (CPI), unless the government chooses to under-index one, or both multipliers.

At the Autumn Statement on the 22 November 2023, the Chancellor set business rates multiplier for 2024-25. The decision increases the gap between the two multipliers.  It has consequences for the business rates retention system under which local authorities retain a portion of the rates they collect locally.  It is questionable whether the annual uprating of key elements of the business rates retention system should continue to be linked to the change in the small multiplier only.

The document can be found at Technical adjustments to the Business Rates Retention System in response to the Non-Domestic Rating Bill - GOV.UK (www.gov.uk).


WATER AND SEWERAGE

Consultation on Water and Sewerage Charges [Northern Ireland]

The Department for Infrastructure has launched a consultation today on options for introducing water and sewerage charges.

The consultation, which has had its content approved by the Secretary of State for Northern Ireland, provides an overview of potential water and sewerage charging revenue-raising options that could be introduced in Northern Ireland, with a focus on creating sustainable public finances.

It sets out and seeks views on the main pathways through which water and sewerage charging could be introduced, how a relief scheme to protect vulnerable people might be developed, and how charging might be billed and collected.

It also asks about three other revenue-raising options:-

  • Charging customers for domestic septic tank desludging.

  • Recovering the cost of roads drainage from all customers.

  • The removal of the domestic allowance for non-domestic customers.

All non-domestic customers in Northern Ireland are charged for water and those who discharge to the public sewer are also subject to sewerage charges, and trade effluent charges where applicable. In cases where a property is used for both non-domestic and domestic purposes, the use of water and sewerage is considered as non-domestic use.

A domestic allowance is a free volume of water and/or sewage which is subtracted from the volume as recorded by the meter, before calculating the volumetric charge. This revenue raising option would involve the removal of the allowance currently received by non-domestic customers for domestic usage, meaning that such customers would be required to pay more.

The consultation can be found at Water and sewerage charges – options for revenue raising | Department for Infrastructure (infrastructure-ni.gov.uk).

Closing date for responses is 13 March 2024.


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.


IRRV Software

Copyright © 2024 · All Rights Reserved · Institute of Revenues Rating and Valuation