As part of its "devolution revolution" the Government proposes that, from 2020, local authorities should be able to retain all the business rates income generated in their area. At present only half of that income is retained in that way and even that is subject to some complex "top-up" and "tariff" arrangements, designed to ensure that local authorities are not left under-funded. The change to 100% retention will involve further alterations to these arrangements and the Government is consulting on those changes. They will represent a major change to the way that local authorities are funded so the consultation is an important one. ...Read More

In a previous news item we set out details of a government consultation "Check, challenge, appeal: Reforming business rates appeals" about proposed changes to the business rates appeals system. Government has now announced its response to that consultation and has set out details of its proposed changes to these appeals. ...Read More

As part of its review of the administration of the business rates system the Government has published a consultation paper seeking views on whether it should carry out more frequent revaluations of property for business rates. At present revaluations should be carried out every five years, although the next revaluation, which will come into effect on 1 April 2017, was postponed for two years from 2015 to 2017. Revaluations are the means of keeping the tax base up to date. Each revaluation will give "winners" and "losers" but, in principle, it must make sense to keep the tax base as up to date as possible. ...Read More

A major shake-up of the business rates appeals system is proposed by the Government. A consultation paper sets out preliminary details of the new system "Check, Challenge and Appeal" which the Government proposes to put into place from 1 April 2017. The changes will impose significant burdens on ratepayers. ...Read More

The Government has published a consultation document in respect of the forthcoming 2017 Rating Revaluation. The consultation seeks views on whether the rate used to value large properties for which there is no general market, such as oil refineries, should continue to be a prescribed rate, as it presently is, and if so what rate should be set. This rather technical consultation may sound like a paradise for rating nerds but it is a matter that could be of interest to all ratepayers. ...Read More

DCLG has published a consultation paper "Council Tax and Business Rates - Powers of Entry" seeking views on its proposed amendments to the powers of the Valuation Office Agency to enter properties as part of its role in valuing properties for Council Tax and Non-Domestic Rating. ...Read More

The Government proposes to allow Councils to retain business rates income from shale oil and gas sites in their areas. ...Read More

The Business Rates Administration Review announced in the Autumn Statement 2013 has published its interim findings, just after the 2014 Autumn Statement announced a full structural review of business rates. Is the Government just kicking the business rates can down the road, or is there something to this? ...Read More

The Government has published a discussion paper on business rates avoidance strategies, with a view to closing what it regards as loopholes in the law. ...Read More

The Government has, unexpectedly, announced that it has suspended, at least until 2017, changes to the business rates appeals process that were expected to come into force on 1 October 2014. ...Read More