Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will exempt independent special schools from the removal of business rates charitable rates relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

On 29 July 2024, the Government published a technical note confirming that the Government will remove private schools’ eligibility for charitable rates relief under business rates in England.

The Ministry for Housing, Communities and Local Government will bring forward primary legislation to amend the Local Government Finance Act 1988 to end relief eligibility for private schools. The change is intended to take effect from April 2025, subject to Parliamentary process.

As set out in the technical note, the Government recognises some pupils have special educational needs that can only be met in a private school. The Government has made clear that it will consider how to address the potential impact of these changes in cases where private school provision has been specified for pupils through an Education, Health and Care Plan

Found: 5)1992 c. 5. (6)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance

Found: Act 1988 (c. 39), section 11; the Serious Organised Crime and Police Act 2005 (c. 15), Schedule 7, paragraph

Found: with the consent of the Treasury, in exercise of the powers conferred by section 56(1) and (2) of the Finance

Found: Act 1998(1), sections 135 and 136 of the Finance Act 2002(2) and section 1142A(2) of the Corporation

Found: 1) of, and paragraphs 7(1) and (2)(a), 33(1) and (4) and 44 of Schedule 7B to, the Local Government Finance

Found: (1)1994 c. 23. (2)Group 9 was amended by paragraph 4(2) of Schedule 26 to the Finance Act 2012 (c.

Found: Act 2020(1).

Found: Act 2020(1).

Found: to a redress scheme if their letting agent does not resolve their complaint about the service.131 Finance

Found: Act 2007 , chapter 3, schedule 5 Animation Finance Act 2013 , section 36, schedules 16 and 17 High

Found: Act 1992, or (d) would be entitled to a reduction in the amount of council tax payable in

Found: Finance Act 2003 i. Housing Act 1985 j. Housing Act 1988 k. Housing Act 1996 l.

Found: Act 1992, or (d) would be entitled to a reduction in the amount of council tax payable in

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: members may opt to give up (commute) pension for a lump sum on retirement up to the limits set by the Finance

Found: On 12 May 2022, via statutory instrument section 112 of the Finance Act 2020, HM Treasury enacted amendments

Found: On 12 May 2022, via statutory instrument section 112 of the Finance Act 2020, HM Treasury enacted amendments

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: assessed increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: evasion The Company adopts a zero-tolerance approach to tax evasion in compliance with the Criminal Finance

Found: evasion The Company adopts a zero-tolerance approach to tax evasion in compliance with the Criminal Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: Act 2000) Ordered by the House of Commons to be printed on 29 July 2024 4 © Crown

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: On 10 January 2023 the Finance Act 2023 received Royal Assent implementing a number of announcements

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: chief finance officers (through the submission of a return under section 151 of the Local Government Finance

Found: chief finance officers (through the submission of a return under section 151 of the Local Government Finance

Found: United Kingdom, pension schemes (other than a social security scheme) registered under Part 4 of the Finance

Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance

Found: tax reduction under a council tax red uction scheme made under section 13A of the Local Government Finance

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance

Found: Discretionary discounts under Section 13A (1)(c) of the Local Government Finance Act 1992. 1.

Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance

Found: fraudulent evasion of tax; iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance

Found: https://www.bankofengland.co.uk/statistics/uk -international -reserves/2024/august -2024 30 Under the Finance

Found: https://www.bankofengland.co.uk/statistics/uk -international -reserves/2024/ju ly-2024 30 Under the Finance

Found: to confirm that the form had been completed in accordance with schedule 7B of the Local Government Finance

Found: Following the Budget, the MHCLG will bring forward primary legislation to amend the Local Government Finance

Found: The Account is prepared under paragraph 1 (1) of Schedule 7B to the Local Government Finance Act 1988

Found: In accordance with regulations made under schedule 7B of the Local Government Finance Act 1988, some

Found: The Account is prepared under paragraph 1 (1) of Schedule 7B to the Local Government Finance Act 1988

Found: to 2024 Business rate retention accounts as required under schedule 7B of the Local Government Finance

Found: In accordance with regulations made under schedule 7B of the Local Government Finance Act 1988, some

Found: Part 2 asks for information relating to the power in section 13A of the Local Government Finance Act

Found: The Secretary of State, in accordance with section 139A of the Local Government Finance Act 1988 ("the

Found: Introduced via the Finance Act 2000, EMI sought to implement a package of measures to raise Britain's

Found: Members may opt to give up (commute) pen sion for a lump sum up to the limits set by the Finance Act

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: increase in pension benefits at retirement age arising due to in- year service, calculated as per Finance

Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: all cases members may opt to give up (com mute) pension for a lump sum up to the limits set by the Finance

Found: Strategy complies with the UK tax strategy publication requirements set out in Part 2 of Schedule 19 Finance

Found: The museum is a charity within the meaning of Para 1, Sch 6 of the Finance Act 2010.

Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum, up to the limits set by the Finance Act

Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: Stamp duty certificate as shared ownership For the purposes of paragraph 4 of schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: purchaser to pay SDLT on 100% value of property): For the purposes of paragraph 4 of Schedule 9 of the Finance

Found: Company that is coterminous with that Period of Account; “Schedule 18” means Schedule 18 to the Finance

Found: Changes to primary legislation are normally made in the annual Finance Act.

Found: Act 2008, and penalties for errors are applied by Finance Act 2007. 

Found: On 23 October 2018, HMRC also fixed penalties on Zamco Ltd under Finance Act 2007 (“FA 2007”), Schedule

Found: contained in other CT subject areas - the loan relationships regime and the derivatives code in Finance

Found: relevant information in relation to the liability issue, there would be a mechanism through Schedule 36 Finance

Found: 5 The dispensation regime was abolished for the tax year 2016 -17 and subsequently by section 12 Finance

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004

Found: holiday accommodation (FHL).Clause 1 introduces Schedule 1.Paragraph 1 introduces amendments to the Finance

Found: Local Government Finance Act 1992 The exception referred to in Clause 47.1.1 shall not apply where

Found: Tax or eligibility for a discount in respect of the amount of Council Tax payable Local Government Finance

Found: Local Government Finance Act 1992.

Found: Accounting Officer relating to maintenance of appropriate tax accounting and in accordance with the 2009 Finance

Found: It was introduced in 2002 by virtue of the Finance Act 2001.

Found: The present Council Tax is defined in the Local Government Finance Act 1992.

Found: Local Tax Reform4 highlighted how the original multipliers - set out in the 1992 Local Government Finance

Found: should meet with the regularity , propriety and value for money princip les as laid out in the Public Finance

Found: Act 1992, less diplomats’ dwellings (as defined in the notes on Line 2 below).

Found: Local Tax Reform4 highlighted how the or iginal multipliers - set out in the 1992 Local Government Finance