The Government launched a consultation seeking views from local government, local government representatives and sector experts on Technical adjustments to the BRR System. Specifically:

• whether they agree with the proposal to revise the calculation of the under-indexation factor to compensate local authorities for any future decisions to under-index either BR multiplier
• whether they agree with the proposal to re-design NNDR data collections from 2024/25 to collect more dis-aggregated data to make possible the revised calculations regarding under-indexation
• whether they agree with the proposal to revise the method to indexing Baseline Funding Levels (BFLs) and Tariffs and Top-ups (T/TUs) from 2024/25, devising an local authority-specific weighted average change, initially using a proxy, of both the small and standard multiplier
• whether they agree with the proposal to index future Designated Area baselines using the same approach that we are recommending taking with the indexation of BFLs and T/TUs

The consultation could be found here.

The deadline for response was 2nd November 2023. 

The IRRV response is at IRRV-Response-Consultation-Technical-Adjustments-to-the-BR-Retention-System.pdf

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

The consultation consisted of three sections. The first focused 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 therefore sought views on measures which aimed to balance support for those who need it with limiting scope for abuse.

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

The final section concerned poor practice by rating agents. The Government recognised 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 sought to understand the nature and scale of any issues, and identify potential action the government could take to help address poor practice.

The full consultation document could be found here.

The consultation closed on 28 September 2023. The IRRV response is at IRRV-Response-Consultation-Rates-Avoidance-and-Evasion-Final.pdf

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 sought views on the draft regulations the government proposes to make under the powers in that Bill.

A copy of the consultation documents could be found here.

Consultation closed on 28 August 2023. The IRRV response is at IRRV-Response-Improvement-Rates-Relief-Consultation.pdf

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

A copy of the consultation documents and the response form could be found here.

Consultation closed on 8 August 2023. The IRRV response is at Improvement-Rates-Relief-IRRV-Response.pdf

The Welsh Government launched a consultation on proposals for non-domestic rates support for renewable energy.

These measures were 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 was proposed to provide this support from 1 April 2024.

A copy of the consultation documents and the response form could be found here.

Consultation closed on 15 August 2023. The IRRV Response is at IRRV-Response-Renewable-Energy-NDR-Wales-Consultation.pdf

The Valuation Office Agency (VOA) asked for views on disclosing more information on business rates valuations. This includes 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 welcomes 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 could be found here.

The consultation closed on 7 June 2023.   The IRRV response is at: IRRV-Response-VOA-Consultation-Disclosure.pdf

This joint Scottish Government/ COSLA consultation sought 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.

ouncil 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 paper could be found here.

The consultation closed on 20th September 2023. The IRRV response is at respondent-information-form-consultation-questionnaire IRRV.pdf

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 paper could be found here.

The consultation closed on 31st August 2023. The IRRV response is at: IRRV-Response-Consultation-Council-Tax-Premiums.pdf

The Scottish Government and COSLA (on behalf of Local Government) asked for responses to this consultation on council tax on second and empty homes. Specifically, the Scottish Government and COSLA asked 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 could be found here.

Consultation closed on 11 July 2023. The IRRV’s response was created through the IRRV Scottish Association Executive and can be found at: IRRV-Response-NDR-CTax-on 2nd-Homes-&-Empty-Homes-Scotland.pdf

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

The guidance provided 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 could be found here.

The closing date for responses was 15th August 2023.

The White paper set 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 sought 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; and
• for simplified and coherent arrangements for the appointment of tribunal members, deployment and complaints.

The consultation could be found here.

The deadline for response was 2nd October 2023. 

The IRRV response is at: IRRV-response-a-new-tribunal-system-for-Wales-white-paper.pdf

The government sought 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 are given more opportunities to settle the debt at the earliest and cheapest stage possible.

The consultation could be found here.

The deadline for response was 4th December 2023.

The IRRV response is at IRRV-Response-Taking-Control-of-Goods-Regulations-Consultation.pdf