IRRV$FORUM$WEBINAR$ .$...

IRRV$FORUM$WEBINAR$.$

17TH$MARCH$2016$

A$CHECKLIST$FOR$BILLING$AUTHORITIES$ON$COUNCIL$TAX$AND$NON.DOMESTIC$RATE$

$

$

GARY$L$WATSON$IRRV$(HONS)$

DEPUTY$CHIEF$EXECUTIVE$IRRV$

Institute of Revenues Rating and Valuation www.irrv.org.uk [email protected]

OUTLINE$OF$PRESENTATION$

•  Scope$•  Government$Agenda$

•  Budget$$

•  Parliamentary$DCLG$Select$CommiQee$

•  Bills$$

•  LegislaSon$

•  Law$in$the$Making$

•  DCLG$InformaSon$LeQers$

•  ConsultaSon$/$Discussion$Papers$•  Case$Law$

•  The$InsStute$

•  Contact$Details$


$$

SCOPE$


England$&$Wales$


Not$Scotland$


GOVERNMENT$AGENDA$

•  Lyons$Review$2007$$.$Local$communiSes$should$have$greater$flexibility$over$how$they$use$and$raise$revenues$

$.$How$would$this$be$achieved?$

$

•  Spending$Review$by$the$CoaliSon$Government$

$.$Provide$greater$flexibiliSes$to$local$authoriSes$

$.$Three$areas$of$reform$to$local$government$finance:.$

$ $*$Local$retenSon$of$business$rates$

$ $*$Replacement$of$council$tax$benefit$by$local$council$tax$support$$ $*$Technical$reforms$of$council$tax$

$

•  Agenda$of$the$current$Government$

$.$Budget$2016$

$


$$

BUDGET$2016$


BUDGET$HEADLINES$


BUDGET$(CUTTING$BUSINESS$RATES)$

•  Business$Tax$Road$Map$hQps://www.gov.uk/government/uploads/system/uploads/aQachment_data/file/508173/

business_tax_road_map_final.pdf$

•  The$government$has$concluded$the$business$rates$review$and$has$decided$to$cut$the$$$$$$$$$burden$on$ratepayers$in$England$by$£6.7$billion$over$the$next$5$years,122$cuhng$business$$

$$$$$$$rates$for$all$properSes$and$ensuring$that$the$smallest$businesses$pay$no$rates$at$all,$while$

$$$$$$$modernising$the$tax$to$make$it$fit$for$the$21st$century.$The$government$recognises$that$$

$$$$$$$business$rates$represent$a$higher$fixed$cost$for$small$businesses$and$this$Budget$cuts$

$$$$$$$business$rates$from$next$year$for$half$of$all$properSes$–$900,000$smaller$properSes$–$

$$$$$$$starSng$1$April$2017.$$

$


BUDGET$$(CUTTING$BUSINESS$RATES)$

•  The$government$will:.$$.$Permanently$double$Small$Business$Rate$Relief$(SBRR)$from$50%$to$100%$and$increase$

$$$$the$thresholds$to$benefit$a$greater$number$of$businesses.$Businesses$with$a$property$$

$$$$with$a$rateable$value$of$£12,000$and$below$will$receive$100%$relief.$Businesses$with$a$$

$ $$$$property$with$a$rateable$value$between$£12,000$and$£15,000$will$receive$tapered$

$$$$relief.$600,000$small$businesses,$occupiers$of$a$third$of$all$properSes,$will$pay$no$

$$$$business$rates$at$all$–$a$saving$worth$up$to$£5,900$in$2017.18.$An$addiSonal$50,000$will$$

$$$$benefit$from$tapered$relief123$$

$.$Increase$the$threshold$for$the$standard$business$rates$mulSplier$to$a$rateable$value$of$$$$$$£51,000,$taking$250,000$smaller$properSes$out$of$the$higher$rate.124$This$will$reduce$$

$$$$business$rates$for$many$small$businesses$–$including$some$high$street$shops$



•  From$April$2020,$taxes$for$all$businesses$paying$rates$will$be$cut$through$a$switch$in$the$$$$$$$$annual$indexaSon$of$business$rates$from$RPI$to$be$consistent$with$the$main$measure$of$$

$$$$$$$inflaSon,$currently$CPI,$in$line$with$the$government�s$previous$commitment$to$consider$$

$$$$$$$moving$the$indexaSon$of$indirect$taxes$from$RPI$once$fiscal$consolidaSon$is$complete.$$

$$$$$$$This$represents$a$business$rates$cut$every$year$from$2020.125$In$2020.21$alone$it$is$worth$$

$$$$$$$£370$million$to$businesses$and$the$benefit$will$grow$significantly$thereamer.126$



•  The$government$will$also$modernise$the$administraSon$of$business$rates$to$revalue$$$$$$$$$properSes$more$frequently$and$make$it$easier$for$businesses$to$pay$the$taxes$that$are$

$$$$$$$due:.$

$.$The$government$will$aim$to$introduce$more$frequent$business$rate$revaluaSons$(at$least$

$$$$every$3$years)$and$will$publish$a$discussion$paper$in$March$2016$outlining$opSons$on$

$$$$how$to$achieve$this$to$support$both$businesses$and$the$stability$of$local$authority$

$$$$funding.$

$.$The$government$will$transform$business$rates$billing$and$collecSon.$By$2022,$local$$

$$$$authority$business$rate$systems$will$be$linked$to$HMRC$digital$tax$accounts$so$that$$$$$$businesses$can$manage$their$rates$bills$in$one$place$alongside$other$taxes.$As$a$first$

$$$$step,$the$government$will$work$with$local$authoriSes$across$England$to$$

$$$$standardise$business$rate$bills$and$ensure$ratepayers$have$the$opSon$$

$$$$to$receive$and$pay$bills$online$by$April$2017.$


BUDGET$(CUTTING$BUSINESS$RATES)$

$.$Once$local$authority$and$HMRC$systems$are$linked,$the$government$will$consider$the$$$$$feasibility$of$replacing$SBRR$with$a$business$rates$allowance$for$small$businesses$–$this$

$$$$would$be$applied$to$a$business�s$total$property$poroolio$across$local$authority$areas$$

$$$$allowing$businesses$that$grow$and$acquire$more$property$to$benefit$from$relief.$

$

• These$measures$build$on$the$devoluSon$revoluSon$confirmed$at$Autumn$Statement$2015,$$

$$$$$$$which$will$allow$local$government$to$keep$the$rates$they$collect$from$business,$give$

$$$$$$$councils$the$power$to$cut$business$rates$to$boost$growth,$and$give$elected$city.wide$

$$$$$$$mayors$the$power$to$levy$a$business$rates$premium$for$local$infrastructure$projects$–$with$$$$$$$$the$support$of$local$business.$Local$government$will$be$compensated$for$the$loss$of$$

$$$$$$$income$as$a$result$of$the$business$rates$measures$above,$and$the$impact$considered$as$$

$$$$$$$part$of$the$government�s$consultaSon$on$the$implementaSon$of$100%$$

$$$$$$$business$rate$retenSon$in$summer$2016.$

$



•  From$speech:$.$$.$The$Greater$London$Authority$will$move$towards$full$retenSon$of$its$business$rates$$

$$$$from$next$April,$three$years$early.$

$.$Michael$HeselSne$has$accepted$my$invitaSon$to$lead$a$Thames$Estuary$Growth$$

$$$$Commission$and$he$will$report$to$me$with$its$ideas$next$year.$

$$

•  From$6.6$of$hQps://www.gov.uk/government/publicaSons/budget.2016.documents/budget.2016#a.devoluSon.revoluSon$

$.$The$government$will$pilot$the$approach$to$100%$business$rates$retenSon$in$Greater$

$$$$Manchester$and$Liverpool$City$Region$and$will$increase$the$share$of$business$rates$$

$$$$retained$in$London.$This$will$help$to$develop$the$mechanisms$that$will$be$needed$to$$

$$$$manage$risk$and$reward$under$100%$rates$retenSon$and$will$help$$

$$$$authoriSes$to$build$financial$capacity$to$reform$core$services$and$invest$$$$$in$long$term$economic$growth$from$2017$–$three$years$ahead$of$$

$$$$schedule.$The$offer$is$open$to$any$area$that$has$raSfied$its$devoluSon$deal.$

$$


BUDGET$(STATEMENT$FROM$CLIVE$BETTS)$

Clive$BeQs$MP,$Chair$of$the$CommuniSes$and$Local$Government$CommiQee$

•  "Our$current$inquiry$on$business$rates$examines$what$responsibiliSes$should$be$devolved$$

$to$local$authoriSes$in$return$for$the$increased$funding.$We're$also$looking$at$what$$

$measures$should$be$introduced$to$ensure$local$areas$with$less$ability$to$generate$$

$business$rates$income$do$not$suffer$as$a$result$of$allowing$local$authoriSes$to$retain$100$$

$per$cent$of$the$full$stock$of$business$rates$by$2020.$

$

•  $$Given$the$Budget$news$today,$it's$important$for$local$authoriSes,$and$the$communiSes$$$they$serve,$that$the$Secretary$of$State$confirms$that$no$councils$will$be$worse$off$as$$

$result$of$the$business$rate$measures$announced$by$the$Chancellor$today."$

$$


BUDGET$(LETTER$FROM$CLIVE$BETTS)$

•  I$have$listened$carefully$to$the$Budget$Statement$and,$in$parScular,$the$parts$of$it$that$affect$local$$

$$$$$$$$government.$I$should$be$grateful$if$you$could$answer$a$few$immediate$quesSons$that$arise$from$the$

$$$$$$$$statement$and$the$accompanying$documents.$$Paragraph$1.164$of$the$Budget$says$that:$.$

$!""Local"government"will"be"compensated"for"the"loss"of"income"as"a"result"of"the"business"rates""""""measures"above"[small"business"rate"relief,"increase"in"the"mul;plier"threshold,"indexa;on"to"CPI"""""and"administra;ve"changes],"and"the"impact"considered"as"part"of"the"government's"consulta;on""""""on"the"implementa;on"of"100%"business"rate"reten;on"in"summer"2016."""

"•  Could$you$confirm$that$this$means$that$local$authoriSes$will$be$compensated$in$full$and$that$none$of$

$$$$$$$$them$will$be$worse$off$as$a$result$of$these$measures?$$

$

•  $I$should$also$be$grateful$if$you$could$confirm$that$you$plan$to$take$account$of$the$$

$$$$$$$$probable$longer$term$reducSon$in$business$rates$income$for$local$authoriSes$both$

$$$$$$$$in$consideraSon$of$the$addiSonal$responsibiliSes$that$are$to$be$devolved$following$$

$$$$$$$$the$move$to$100%$retenSon$of$business$rates$and$in$any$redistribuSon$scheme.$$

$$


PARLIAMENTARY$DCLG$SELECT$COMMITTEE$

$$

22nd$March$2016$(4.00pm)$

$

Parliamentary$CLG$Select$CommiQee$on$the$recent$

$Business$Rates$proposals$announcement$(England) $$

$

David$Magor$and$Andrew$Hetherton$have$been$invited$$$

to$give$evidence$to$the$commiQee,$on$behalf$of$the$InsStute$$

$

$$


BILLS$

•  Council$Tax$ValuaSon$Bill$$ $.$$Scope$

$ $ $*$Provides$for$a$revaluaSon$of$dwellings$in$England$for$the$purposes$of$council$tax$

$ $.$General$

$ $ $*$House$of$Lords$Bill$introduced$on$01/06/15$

$ $.$Current$status$

$ $ $*$Second$reading$in$House$of$Lords$on$11/09/15$

$ $.$Link$

$ $ $*$hQp://services.parliament.uk/bills/2015.16/counciltaxvaluaSonbands.html$!$


BILLS$

•  Enterprise$Bill$$.$Scope$

$ $*$Provides$for$changes$to$the$appeals$process$for$non.domesSc$rate$and$includes$$

$ $$$$$the$sharing$of$informaSon$

$ $.$$General$

$ $ $*$House$of$Lords$Bill$introduced$on$16/09/15$

$$ $ $.$Current$status$

$ $ $*$Second$reading$(House$of$Commons)$on$09/03/16$

$ $.$Link$$ $ $*$hQp://services.parliament.uk/bills/2015.16/enterprise.html$

$

$$


LEGISLATION$

•  Primary$$$"!Local!Government!Finance!Act!1988!! !.$Local$Government$and$Housing$Act$1989$

! !.$Local!Government!Finance!Act!1992!$ $.$Local$Government$and$RaSng$Act$1997$

$ $.$Local$Government$Act$2003$

$ $.$RaSng$(Empty$ProperSes)$Act$2007$$

$ $.$Localism$Act$2011$$

$ $.$Local$Government$Finance$Act$2012$$$$.$Housing$(Wales)$Act$2014$

$ $$

•  Secondary$


LEGISLATION$(COUNCIL$TAX)$

$•  Discounts$

$.$The$Council$Tax$(ExcepSons$to$Higher$Amounts)$(Wales)$RegulaSons$2015$$

$$$$(S.I.2015/2068)$

$ $ $$*$General$

$ $ $ $.$Laid$before$the$Welsh$Assembly$on$22/12/15$$

$ $ $ $.$Came$in$to$force$on$31/01/16$

$ $ $$*$Purpose$

$ $ $ $.$Reference$to$12A$and$12B$Local$Government$Finance$Act$1992$

$ $ $ $.$Provides$for$excepSons$to$where$a$higher$premium$cannot$be$imposed$on$$$ $ $ $$$$long.term$empty$dwellings$

$$

hQp://www.legislaSon.gov.uk/wsi/2015/2068/pdfs/wsi_20152068_mi.pdf$

$

$

$

$ $ $$

$$


LEGISLATION$(COUNCIL$TAX)$

$•  Demand$NoSces$$

$.$The$Council$Tax$(Demand$NoSces)$(England)$(Amendment)$RegulaSons$2016$

$$$$(S.I.2016/188)$

$ $ $$*$General$

$ $ $ $.$Laid$before$Parliament$on$19/02/16$$


$ $ $$*$Purpose$

$ $ $ $.$Amends$S.I.2011/3038$

$ $ $ $.$Provides$for$new$explanatory$notes$to$accompany$a$council$tax$demand$$ $ $ $$$$noSce$

$

hQp://www.legislaSon.gov.uk/uksi/2016/188/pdfs/uksi_20160188_en.pdf$

$

$ $ $$

$$


LEGISLATION$(COUNCIL$TAX$AND$NON.DOMESTIC$RATE)$

$•  ValuaSon$

$.$The$Council$Tax$and$Non.DomesSc$RaSng$(Powers$of$Entry:$Safeguards)$(England)$$

$$$$(Order)$2015$(S.I.2015/982)$

$ $ $$*$General$



$ $ $$*$Purpose$

$ $ $ $.$Amends$Schedule$9$Local$Government$Finance$Act$1988$

$ $ $ $.$New$procedures$for$accessing$hereditaments$and$imposing$fines$when$$$ $ $ $$$$compiling$and$maintaining$a$valuaSon$/$raSng$list$

$


$

$

$ $ $$

$$


LEGISLATION$(NON.DOMESTIC$RATE)$

$•  ValuaSon$$

$.$The$Non.DomesSc$RaSng$(Miscellaneous$Provisions)$(Amendment)$(Wales)$Order$2015$$

$$$$(S.I.2015/1759)$

$ $ $$*$General$



$$$ $$*$Purpose$

$ $ $ $.$Amends$S.I.1989/2303$

$ $ $ $.$The$use$of$the$contractors$test$in$ascertaining$a$rateable$value$from$1st$$ $ $ $$$$April$2017$

$


$



$•  Pooling$

$.$The$Non.DomesSc$RaSng$ContribuSons$(Wales)$(Amendment)$RegulaSons$2015$

$$$$(S.I.2015/1905)$

$ $ $$*$General$



$$$ $$*$Purpose$

$ $ $ $.$Amends$S.I.1992/3238$

$ $ $ $.$Provision$of$new$populaSon$figures$for$redistribuSon$of$monies$$$


$

$ $ $$



$•  ValuaSon$$

$.$The$Non.DomesSc$RaSng$(DefiniSon$of$DomesSc$Property)$(Wales)$Order$2016$$

$$$$(S.I.2016/31)$

$ $ $$*$General$


$ $ $ $.$Comes$in$to$force$on$01/04/16$

$$$ $$*$Purpose$

$ $ $ $.$Amends$SecSon$66$$Local$Government$Finance$Act$1988$

$ $ $ $.$Treatment$of$certain$buildings$let$+70$days$in$a$previous$year$as$being$non.$$ $ $ $$$$domesSc$

$ $ $$


$



$•  Small$Business$Rate$Relief$

$.$The$Non.DomesSc$RaSng$(Small$Business$Relief)$(Wales)$Order$2016$(S.I.2016/32)$

$ $ $$*$General$



$$$ $$*$Purpose$

$ $ $ $.$Amends$S.I.2015/229$

$ $ $ $.$Extension$of$exisSng$provisions$for$a$further$period$of$one$year$from$1st$April$$ $ $ $$$$2016$$ $ $$


$



$•  Small$Business$Rate$Relief$

$.$The$Non.DomesSc$RaSng$(Small$Business$Rate$Relief)$(England)$(Amendment)$Order$$

$$$$2016$(S.I.2016/143)$

$ $ $$*$General$



$ $ $$*$Purpose$

$ $ $ $.$Amends$S.I.2012/148$

$ $ $ $.$Extension$of$exisSng$provisions$for$a$further$period$of$one$year$from$1st$April$$ $ $ $$$$2016$

$


$ $ $$

$$



$•  Demand$NoSces$$

$.$The$Council$Tax$and$Non.DomesSc$RaSng$(Demand$NoSces)$(England)$(Amendment)$

$$$$$$RegulaSons$2016$(S.I.2016/316)$

$ $ $$*$General$



$ $ $$*$Purpose$

$ $ $ $.$Amends$S.I.2003/2613$

$ $ $ $.$Provides$for$new$explanatory$notes$to$accompany$a$rate$demand$noSce$$ $ $$


$

$$



$•  Business$Rate$RetenSon$$

$.$The$Non.DomesSc$RaSng$(Designated$Areas$etc.)$RegulaSons$2016$(S.I.2016/317)$

$ $ $$*$General$



$ $ $$*$Purpose$

$ $ $ $.$Amends$S.I.2013/452$

$ $ $ $.$Designates$a$number$of$authoriSes$on$how$they$will$be$treated$under$$

$ $ $$$$$ $$$$business$rate$retenSon$for$a$period$of$25$years$$


$

$

$ $ $$

$$


LAW$IN$THE$MAKING$(COUNCIL$TAX$AND$NON.DOMESTIC$RATE)$

•  23rd$March$2015$(Kris$Hopkins)$$ $.$Local$Government$(Update)$

$ $ $*$An$update$was$provided$in$the$following$areas:.$

$ $ $ $.$ProtecSng$local$government$against$cyber$threats$

$ $ $ $.$Review$of$arms$length$bodies$

$ $ $ $.$Reforming$council$tax$and$business$valuaSon$pracSces$

$

•  26th$March$2015$(Eric$Pickles)$

$ $.$Local$Government$(Delivery)$$ $ $*$An$update$was$provided$in$the$following$areas:.$

$ $ $ $.$Council$Tax$

$ $ $ $.$Business$Rates$

$



•  7th$July$2015$(David$Gauke)$$ $.$RaSng$List$2005$(Outstanding$Appeals)$

$ $ $*$99.7%$of$all$outstanding$appeals$against$the$2005$raSng$list$had$been$cleared$and$$

$ $ $$$$the$remaining$appeals$were$omen$complex$and$subject$to$appeal$

$

•  20th$July$2015$(Edward$Vaizey)$

$ $.$Rate$Relief$(Local$Newspapers)$

$ $ $*$Confirmed$powers$already$existed$to$help$local$newspapers$with$rate$relief$$

$ $$ $$$$$although$the$Government$would$review$the$posiSon$following$consultaSon$$



•  22nd$July$2015$(David$Lidington)$$ $.$Non.DomesSc$Rates$(Government$Buildings)$

$ $ $*$Recent$reducSons$in$rent$on$two$Government$buildings$has$resulted$in$reducSons$$

$ $ $$$$$in$rateable$value$daSng$back$to$1st$April$2010,$which$has$secured$a$rebate$of$$

$ $ $$$$$£1.57million$and$future$annual$rates$saving$of$approximately$£500,000$

$

•  11th$September$2015$(David$Gauke)$

$ $.$Non.DomesSc$Rates$(Review$Update)$

$ $ $*$Referred$to$the$consultaSon$that$ended$on$12th$June$2015$and$that$any$proposed$$$ $ $$$$$changes$would$be$fiscally$neutral$

$



•  14th$September$2015$(Marcus$Jones)$$ $.$Non.DomesSc$Rate$Relief$(ChariSes)$

$ $ $*$The$amount$of$relief$awarded$to$chariSes$(mandatory$and$discreSonary)$over$the$$

$ $ $$$$$past$5$years$was:.$

$ $ $ $.$2009/10:$£955m$

$ $ $ $.$2010/11:$£1,009m$

$ $ $ $.$2011/12:$£1,171m$

$ $ $ $.$2012/13:$£1,332m$

$ $ $ $.$2013/14:$£1,329m$$

$



•  22nd$and$23rd$September$2015$(David$Gauke)$$ $.$Non.DomesSc$Rates$(FesSvals$on$Farms)$

$ $ $*$The$treatment$of$agricultural$land$used$for$fesSvals$was$being$reviewed$to$ensure$$

$ $ $$$$$all$businesses$are$treated$equally$and$pay$their$fair$share$of$the$overall$rates$bill$

$

•  13th$October$2015$(Marcus$Jones)$

$ $.$Non.DomesSc$Rates$(Public$Conveniences)$

$ $ $*$No$data$available$on$how$much$was$collected$from$local$authoriSes$at$all$Sers$on$

$ $ $$$$public$conveniences$$

$



•  20th$October$2015$(Marcus$Jones)$$ $.$Non.DomesSc$Rates$(GP$Surgeries)$

$ $ $*$The$DCLG$was$working$with$local$authoriSes$to$understand$the$impact$of$the$$

$ $ $$$$$decision$in$Gallagher$(VO)$v$Read$&$Partners$(2015),$although$the$safety$net$in$$

$ $ $$$$$place$under$business$rate$retenSon$guarantees$income$at$92.5%$of$baseline$$

$ $ $$$$$funding$

$

•  2nd$November$2015$(Mike$Penning)$

$ $.$Magistrates’$Courts$(Costs)$$ $ $*$Decisions$on$what$are$‘reasonable$costs’$were$a$maQer$of$judicial$discreSon$in$

$ $ $$$$$each$individual$case$

$

$

$



•  6th$November$2015$(David$Gauke)$$ $.$Non.DomesSc$Rates$(Outstanding$RaSng$Appeals)$

$ $ $*$InformaSon$on$the$number$of$outstanding$appeals$could$be$found$on$the$VOA$$

$ $ $$$$$web$site$

$

•  16th$November$2015$(Marcus$Jones)$

$.$Non.DomesSc$Rates$(ReoccupaSon$Relief$Scheme)$

$ $ $*$The$Government$was$conSnuing$to$consider$representaSons$on$the$potenSal$

$ $ $$$$$effect$of$this$relief$on$recipients$$

$

$



•  16th$November$2015$(Marcus$Jones)$$ $.$RaSng$Appeals$(VOA)$

$ $ $*$The$Government$were$looking$to$delivering$a$quicker$and$more$efficient$business$$

$ $ $$$$$rates$appeal$system,$which$would$be$taken$forward$in$the$Enterprise$Bill$

$

•  16th$November$2015$(David$Gauke)$

$.$RaSng$Appeals$(VOA)$

$ $ $*$The$average$Sme$to$resolve$a$challenge$to$the$2005$raSng$list$was$13$months$and$

$ $ $$$$$14$months$for$the$2010$raSng$list$$

$

$



•  18th$November$2015$(Marcus$Jones)$$ $.$Non.DomesSc$Rates$(Charity$Sector)$

$ $ $*$The$Government$was$conSnuing$to$consider$representaSons$on$the$potenSal$$

$ $ $$$$$effect$of$reliefs$on$the$charity$sector$

$

•  25th$November$2015$(George$Osborne)$

$.$Spending$Review$and$Autumn$Statement$

$ $ $*$CreaSon$of$26$new$or$extended$enterprise$zones$

$ $ $*$100%$retenSon$of$rates$by$local$authoriSes$$ $ $*$Phase$out$local$authority$grant$

$ $ $*$Extend$small$business$rate$relief$scheme$for$a$further$year$

$ $ $*$Ability$to$levy$a$2%$precept$on$council$tax$for$social$care$



•  25th$November$2015$(Lord$Faulks)$$$.$Council$Tax$(Imprisonment$for$non$payment)$

$ $*$The$number$of$people$imprisoned$for$non.payment$of$council$tax$was:.$

$ $ $.$2012:$107$

$ $ $.$2013:$108$

$ $ $.$2014:$89$

$ $*$No$challenges$by$way$of$judicial$review$had$been$made$during$this$period$

•  23rd$December$2015$(Baroness$Williams$of$Trafford)$$$.$Non.DomesSc$Rates$(RedistribuSon)$

$ $*$The$Government$was$commiQed$to$100%$business$rates$retenSon$by$the$end$this$$

$ $$$$$Parliament$



•  21st$January$2016$(Marcus$Jones)$$$.$Non.DomesSc$Rates$(Power$StaSons)$

$ $*$Local$authoriSes$would$be$able$to$retain$50%$of$income$generated$by$nuclear$$

$ $$$$power$staSons,$which$would$increase$to$100%$by$the$end$of$this$Parliament$

•  26th$January$2016$(Marcus$Jones)$$

$.$Council$Tax$(Social$Care$Precept)$

$ $*$It$would$be$the$responsibility$of$SecSon$151$officers$that$revenue$raised$from$the$$

$ $$$$$social$care$precept$was$used$for$the$designated$purpose$



•  26th$January$2016$(David$Gaulke)$$$.$Non.DomesSc$Rates$(Plant$and$Machinery)$

$ $*$The$Government$was$considering$the$treatment$of$plant$and$machinery$as$part$of$

$ $$$$$the$business$rates$review$in$England$


DCLG$INFORMATION$LETTERS$(COUNCIL$TAX)$

hQps://www.gov.uk/government/collecSons/council.tax.informaSon.leQers$$

•  .$16th$November$2015$$$ $.$Data$on$Housing$Tenure$

$ $ $*$Reference$to$the$Private$Member’s$Bill$‘The$Local$Government$Finance$(Tenure$$

$ $ $$$$$InformaSon)$Bill$‘$

$ $ $.$Tackle$rogue$landlords$

$ $ $.$Makes$provision$for$local$authoriSes$to$collect$informaSon$on$tenure$and$$

$ $ $$$$landlords$via$the$council$tax$system$ $$

$ $ $*$Reference$to$exisSng$powers$and$how$they$could$be$used$

$


DCLG$INFORMATION$LETTERS$(NON.DOMESTIC$RATE)$

hQps://www.gov.uk/government/collecSons/business.rates.informaSon.leQers$$•  (6/2015)$.$9th$July$2015$

$ $.$Budget$measures$

$ $ $*$Business$Rates$AdministraSon$Review:$An$Update$

$ $ $*$Business$Rates$Avoidance:$An$Update$

$ $ $*$Local$newspapers$

$

•  (7/2015)$.$16th$December$2015$

$ $.$Autumn$Statement$

$ $.$Provisional$mulSpliers$2016/17$$ $ $*$49.7p$

$ $ $*$48.4p$

$ $.$Business$Rates$Appeals$ConsultaSon$

$$

$

$

$$


DCLG$INFORMATION$LETTERS$(NON.DOMESTIC$RATE)$

hQps://www.gov.uk/government/collecSons/business.rates.informaSon.leQers$$•  (1/2016)$.$16th$February$2016$

$ $.$Formal$noSficaSon$of$mulSpliers$2016/17$

$ $ $*$49.7p$

$ $ $*$48.4p$

$.$The$Non.DomesSc$RaSng$(Small$Business$Rate$Relief)$(England)$(Amendment)$Order$$

$$$$2016$(S.I.143/2016)$

$.$The$Council$Tax$and$Non.DomesSc$RaSng$(Demand$NoSces)$(England)$(Amendment)$

$$$$$$RegulaSons$2016$(S.I.2016/316)$

$


CONSULTATION$/$DISCUSSION$PAPERS$(COUNCIL$TAX)$

•  ExempSons$to$the$Council$Tax$Premium$on$Second$Homes$In$Wales$$ $.$$General$

$ $ $*$Published$13/03/15$

$ $ $*$Responses$due$by$13/06/15$

$$$.$Document $$hQp://gov.wales/docs/dsjlg/consultaSon/150313.exempSons.from.second.homesv2.en.pdf$

$.$Summary$of$responses$hQp://gov.wales/docs/dsjlg/consultaSon/151021.second.homes.summary.of.responses.en.pdf$

$ $$



•  ExempSons$to$the$Council$Tax$Premium$on$Long.Term$Empty$Homes$In$Wales$$ $.$$General$

$ $ $*$Published$13/03/15$


$$$.$Document$hQp://gov.wales/docs/dsjlg/consultaSon/150312.long.term.empty.homes.consultaSonv2.en.pdf$

$.$Summary$of$responses$hQp://gov.wales/docs/dsjlg/consultaSon/151021.second.homes.long.term.summary.of.responses.en.pdf$

$


CONSULTATION$/$DISCUSSION$PAPERS$(NON.DOMESTIC$RATE)$

•  Business$Rates$Review$(England)$$.$$General$

$ $ $*$Published$16/03/15$


$$$.$Document$hQps://www.gov.uk/government/consultaSons/business.rates.review.terms.of.reference.and.discussion.paper$

$ $.$InsStute$response$hQp://irrv.net/documents/20/files/2015/2015_07_01_IRRV%20Response%20BRates%20Review%20Final%20June%20$

2015.pdf$

$ $$

$ $$



•  The$case$for$a$Business$Rates$Relief$for$local$newspapers$$.$$General$

$ $ $*$Published$08/07/15$


$$$.$Document$hQps://www.gov.uk/government/uploads/system/uploads/aQachment_data/file/442791/Final_consultaSon_docum$

ent_._business_rates_relief_._7_July_for_publicaSon.pdf$

$

$ $ $ $$

$ $$



•  Non.DomesSc$RaSng$(DefiniSon$of$a$DomesSc$Property)$(Wales)$Order$2015$and$Guidance$for$Ratepayers$

$.$$General$

$ $ $*$Published$03/08/15$

$ $ $*$Responses$due$by$14/09/15$$$$.$Document$

hQp://gov.wales/docs/dsjlg/consultaSon/150803.non.domesSc.rates.consultaSon.env1.pdf$

$ $.$Summary$of$responses$hQp://gov.wales/docs/dsjlg/consultaSon/160210.summary.responses.non.domesSc.raSng.en.pdf$

$ $ $$

$ $$



•  DecapitalisaSon$Rates$for$the$2017$RevaluaSon:$Wales$$.$$General$

$ $ $*$Published$14/08/15$


$$$.$Document$hQp://gov.wales/docs/dsjlg/consultaSon/1508130.consultaSon.decapitalisaSon.rate.pdf$

! !.$Summary$of$Responses$hQp://gov.wales/consultaSons/localgovernment/sehng.decapitalisaSon.rate.for.non.domesSc.rate/?lang=en$$

$ $$

$ $$



•  Improving$efficiency$of$Council$Tax$CollecSon$$.$$General$

$ $ $*$Published$08/10/15$


$$$.$Document$hQps://www.gov.uk/government/consultaSons/improving.efficiency.of.council.tax.collecSon$

$ $.$InsStute$response$hQp://irrv.net/homenew/item.php?wid=20&iid=22292$

$$

$ $$



•  DecapitalisaSon$Rates$for$the$2017$RevaluaSon:$England$$.$$General$

$ $ $*$Published$14/09/15$


$$$.$Document$hQps://www.gov.uk/government/uploads/system/uploads/aQachment_data/file/460772/ConsultaSon_on_the_deca$

pitalisaSon_rate_for_revaluaSon_2017.pdf$

$ $.$InsStute$response$hQp://irrv.net/documents/20/files/IRRV%20Response%20to%20England%20Decap%20Rate.pdf$

$ $$

$ $$



•  Business$Rates$Appeals$Reform:$England$$$.$$General$

$ $ $*$Published$30/10/15$


$$$.$Document$hQps://www.gov.uk/government/uploads/system/uploads/aQachment_data/file/472695/151029_Business_rates_ap$

peals_consultaSon_document_._final_version.pdf$

$ $.$InsStute$response$hQp://irrv.net/documents/20/files/IRRV%20Response%20to%20Check%20Challenge%20Appeal%20ConsultaSon.pdf$

$

$ $$

$ $$



•  Government$$Business$Rates$Proposals$Inquiry$$$.$$General$

$ $ $*$Published$16/12/15$


$$$.$Document$hQp://www.parliament.uk/business/commiQees/commiQees.a.z/commons.select/communiSes.and.local.government.

commiQee/news.parliament.2015/government.business.rates.proposals.launch.15.16/$

$ $.$InsStute$response$hQp://irrv.net/documents/20/files/2016/Final%20IRRV%20Response%20to%20Business%20Rates%20Proposals%20In$

quiry.pdf$

$ $$

$ $$


CASE$LAW$(COUNCIL$TAX)$

•  Council$Tax$$.$ValuaSon$

$ $*$Holdsworth$and$Others$v$Bradford$MBC$(2015)$

$ $*$Ward$and$Ward$v$Coll$(LisSng$Officer)$(2015)$

$.$Liability$

$ $*$Waghorn$v$Plymouth$CC$(2015)$

$.$Reliefs:$ExempSons$

$ $*$Ealing$LBC$and$Others$v$Nohng$Hill$Housing$Trust$and$Another$(2015)$

$ $*$Rupp$v$Cambridge$CC$(2015)$$.$Reliefs:$Discounts$

$ $*$J$G$(of$Amersham,$Bucks)$v$Chiltern$DC$(2015)$

$ $*$H$S$v$Leicester$CC$(2015)$

$$


CASE$LAW$(COUNCIL$TAX)$

•  Council$Tax$(Cont.)$$.$Recovery$

$ $*$Wiltshire$C$v$Piggin$(2014)$

$ $*$R$(On$the$ApplicaSon$of$Nicolson)$v$ToQenham$Magistrates$$

$ $$$$(Haringey$LBC$an$Interested$Party)$(2015)$


CASE$LAW$(NON.DOMESTIC$RATE)$

•  Non.DomesSc$Rate$$.$Liability:$ExempSons$

$ $*$WooQon$(T/A$E$F$WooQon$&$Son)$v$Gill$(VO)$2015$

$.$Liability:$Unoccupied$Rate$

$ $*$Schroder$Exempt$Property$Unit$and$Another$v$Birmingham$CC$(2014)$

$ $*$Derwent$Holdings$Ltd$v$Whitehead$(VO)$and$Preston$CC$(2015)$

$ $*$Provincial$Real$Estate$Burton$Ltd$v$Virk$(VO)$and$East$Staffordshire$BC$(2015)$

$ $*$Westminster$CC$v$UKI$(Kingsway)$Ltd$(2015)$

$.$Reliefs:$TransiSon$$ $*$Dog$&$Gun$(Oxenhope)$Ltd$v$Howarth$(VO)$(2015)$

$

$


THE$INSTITUTE$$

•  Conferences$$.$Local$TaxaSon$&$Revenues$(Harrogate:$May)$

$.$Annual$(Telford:$October)$

$

•  Professional$MeeSngs$

$.$Dealing$in$Vulnerability$in$a$Revenues$Department$(London:$April)$

$.$Non.DomesSc$Rate:$AdministraSon$of$Reliefs$and$Service$of$CompleSon$NoSces$$

$$$$(Bradford,$Bristol,$Hinckley,$London$and$Manchester:$April,$May$and$June)$

$.$Non.DomesSc$Rate$.$The$RaSng$List:$How$To$Ensure$It$Is$Accurate$$$$$$(Bradford,$Bristol,$Hinckley,$London$and$Manchester:$April,$May$and$June)$

$

$$

$$

$

$

$

$

$

$

$


THE$INSTITUTE$$

•  Workshop$!.$PhoneCoach$Training$:$Improve$your$collecSon$of$rents,$local$taxaSon$and$sundry$debt$$

$$$$(London:$April)$

$

•  $ Training$Courses$

$.$IntroducSon:$Council$Tax$(London:$Various$dates)$

$.$IntroducSon:$NNDR$(London:$Various$dates)$

$.$Masterclass:$Council$Tax$(London:$Various$dates)$

$.$Masterclass:$NNDR$(London:$Various$dates)$$$

$$

$

$

$

$

$

$

$


THE$INSTITUTE$$

•  PublicaSons$!.$Spring$PromoSon$

$ $*$Council$Tax$Law$&$PracSce$

$ $*$RaSng$Law$&$PracSce$

$ $*$Annotated$Council$Tax$LegislaSon$

$ $*$Annotated$RaSng$LegislaSon$

$ $*$Local$TaxaSon$Case$Law$

$

•  QualificaSons$$.$Technician$

$.$Diploma$

$.$Honours$


THE$INSTITUTE$(PERFORMANCE$AWARDS)$

$$$Host:$Lee$Hurst $$$$

$

$

$

$

$

$

$


IN$CONCLUSION$


CONTACT$DETAILS$$

$$$

Gary$L$Watson$IRRV$(Hons)$Deputy$Chief$ExecuSve$IRRV$$$Telephone:$0207.691.8988$$E.Mail:[email protected]$$

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