2022 Consultations

NON-DOMESTIC RATE

Technical consultation on reforms to the business rates system in England

This consultation set out how the government intends to give effect to a number of measures arising from its recent business rates review. It covered the following areas:-

  • Measures to enable more frequent revaluations.
  • Improvement relief.
  • Support for investment in green plant and machinery.
  • Other administrative changes.

The paper can be found at
https://www.gov.uk/government/consultations/business-rates-review-technical-consultation.

Deadline for responses was 22 February 2022.
The Institute’s response can be found at https://www.irrv.net/documents/weblinks/2022/2/IRRV-Response-BRates-Tech-Consultation-Feb-2022.pdf.

 

Consultation Exercise - Non-Domestic Rates: Decapitalisation Rate(s) for the 2023 Revaluation

The consultation paper invited views on the prescription of the decapitalisation rate(s) to be used when non-domestic subjects are valued using the contractor's basis for the next revaluation.

The paper can be found at
.https://consult.gov.scot/local-government-and-communities/non-domestic-rates-2023/.

Deadline for responses was 13 March 2022.

The Institute’s response can be found at
https://www.irrv.net/documents/weblinks/2022/3/IRRV-Response-Scottish-Govt-Decap-Rates-2023-Consultation.pdf.

 

Technical Consultation on the draft Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022

The Welsh Government has announced the outcome of the consultation on local taxes for second homes and self-catering accommodation. A statement from the Minister for Finance and Local Government can be found at
https://gov.wales/written-statement-summary-responses-consultation-local-taxes-second-homes-and-self-catering.

A technical consultation on a draft Order has been launched. The Order alters the treatment of self-catering accommodation for local taxation purposes.

For local taxation purposes, properties are either classified as domestic or non-domestic. Domestic properties are liable for council tax. Non-domestic properties are liable for non-domestic rates, also known as business rates.

To be liable for non-domestic rates self-catering accommodation has to be actually let and available to let for a set period of time.

Welsh Government are consulting on a draft order which will:-

  • Raise the number of days the property must be let from 70 to 182 days; and
  • Raise the number of days the property must be available from 140 to 252 days.

A copy of the consultation documents and the response form can be found at
https://gov.wales/draft-non-domestic-rating-definition-domestic-property-wales-order-2022.  

Deadline for responses is 12 April 2022.

 

Consultation on the Non-Domestic Rates Revaluation 2023 - the Central Rating List

Welsh Government has launched a consultation on proposed changes to the central rating list for Wales, to coincide with the next non-domestic rates revaluation on 1 April 2023.

Non-domestic properties are recorded on one of two lists; the local list and the central list, kept by local authorities and the Welsh Ministers respectively. The consultation asks for views on possible changes to telecommunications networks, the mobile telecommunications sector and railways.

A copy of the consultation documents and the response form can be found at
https://gov.wales/non-domestic-rates-revaluation-2023-central-rating-list. 

Deadline for responses is 15 April 2022.

 

A Consultation on the splitting of non-domestic properties in Wales for valuation purposes

For many years, the established and recognised rule in the non-domestic rates system for businesses which occupied more than one contiguous (touching) unit of property was that they received one non-domestic rates bill. A Supreme Court ruling in 2015 changed this practice for a small number of ratepayers.

The Welsh Government are consulting on their proposal to reinstate the practice before the ruling.

A link to the written statement can be found at
https://gov.wales/written-statement-consultation-splitting-non-domestic-properties-wales.

A copy of the consultation documents and the response form can be found at
https://gov.wales/splitting-non-domestic-properties-wales-valuation-purposes.

Comments can be submitted by any of the following methods:-

Deadline for responses is 1 June 2022.

 

ONLINE SALES TAX

Early-stage Consultation: Exploring the Arguments for and against an Online Sales Tax (OST) [UK]

This is an open consultation, exploring the proposal for an online sales tax (OST) as a means to rebalance the taxation of the retail sector between online and in-store retail. Questions exist over many areas of any potential OST. These include the different forms an OST could take and how to define an online sale reflecting the range of transaction, delivery, and collection options.

This consultation explores these issues and the potential impacts of an OST to help the government assess the case for and against implementing such a tax.

The paper may be found at
https://www.gov.uk/government/consultations/online-sales-tax-policy-consultation.

Deadline for responses is 20 May 2022.

 

PROPERTY TAXATION

Second homes: local variation to land transaction tax rates [Wales]

The Welsh Government is inviting views on proposed local variation to land transaction tax (LTT) rates for second homes, short term holiday lets and potentially other additional residential properties.  The aim is to give more opportunity to people who are looking to buy homes for permanent occupation.

Issues being considered include:-

  • The size of areas in which local variations could take place.
  • The procedure for identifying the areas where different rates may apply.
  • The types of transactions that could be subject to different rates in local areas.

The consultation paper can be found at
https://gov.wales/second-homes-local-variation-to-land-transaction-tax-rates.

The deadline for response was 28 March 2022.The Institute’s response can be found at: 
IRRV-response-Wales-second-homes-LTT-response-form.docx