Found: the leadership of Ramsay MacDonald, put Land Value Tax (LVT) on the Statute Book as part of the Finance Act

Found: local authorities since 2018 have had to issue Section 114 notices under the Local Government Finance Act

Found: and Birmingham City Council, all of which issued Section 114 Notices under the Local Government Finance Act

Found: the current cost of living which is of increased concern to landlords due to Section 24 of the Finance Act

Found: the current cost of living which is of increased concern to landlords due to Section 24 of the Finance Act

Found: 1931, under the leadership of Ramsay MacDonald, it put LVT on the Statute Book as part of the Finance Act

Found: publicly to issue this report if the situation dictates in accordance with the Local Government Finance Act

Found: Consider urgent amendments to, or replacement of, the Local Government Finance Act (1988) which may

Found: The issuance of Section 114 notices under the Local Government Finance Act 1988 highlights when an LA

Found: Under the current statutory framework, section 114 of the Local Government Finance Act 1988 and section

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what her planned timetable is for (a) introducing a registration scheme for short-term lets, (b) removing the furnished holiday let rules to ensure all income from property will be treated the same for tax purposes and (c) concluding her consideration of what additional powers she might give local authorities to enable them to respond to the pressures created by short-term lets.

Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)

The government remains committed to introducing a national mandatory registration scheme for short-term lets. The initial phase of digital development is now complete, and public testing is planned to start in the next 12 months. Further details about the implementation of the scheme will be announced in due course.

The furnished holiday lettings rules cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains. This was enacted by the Finance Act 2025.

We are considering what further powers we might give to local authorities to enable them to respond to the pressures created by second homes and short-term lets. We will announce further details on this in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the introduction of low benefit-in-kind rates for electric vehicles on job creation since 2020-21.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Company cars in the UK are subject to an emissions-based regime, which taxes vehicles based on their list price as well as their CO2 emission level. The Government recognises that this regime plays an important role in the electric vehicle transition.

In July 2019, the Government announced new company car tax rates for the tax years 2020 to 2025, which included generous incentives for electric vehicles. These were legislated for as part of the Finance Act 2020. The Government subsequently announced rates for 2025 to 2028 at Autumn Statement 2022, and rates for 2028 to 2030 at Autumn Budget 2024.

Alongside each fiscal event where the changes were announced, an accompanying Tax Information and Impact Note was published setting out expected economic, equalities and other impacts of the new rates. In each of these notes, the rates were not expected to have any significant macroeconomic impacts, such as impacts on GDP and job creation.

At Budget 2024, the Chancellor announced £2 billion of funding to 2030 to support the zero emissions vehicle manufacturing base and supply chain, recognising the value that the industry delivers for the UK and its ongoing transition.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the introduction of low benefit-in-kind rates for electric vehicles on supply chain security since 2020-21.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Company cars in the UK are subject to an emissions-based regime, which taxes vehicles based on their list price as well as their CO2 emission level. The Government recognises that this regime plays an important role in the electric vehicle transition.

In July 2019, the Government announced new company car tax rates for the tax years 2020 to 2025, which included generous incentives for electric vehicles. These were legislated for as part of the Finance Act 2020. The Government subsequently announced rates for 2025 to 2028 at Autumn Statement 2022, and rates for 2028 to 2030 at Autumn Budget 2024.

Alongside each fiscal event where the changes were announced, an accompanying Tax Information and Impact Note was published setting out expected economic, equalities and other impacts of the new rates. In each of these notes, the rates were not expected to have any significant macroeconomic impacts, such as impacts on GDP and job creation.

At Budget 2024, the Chancellor announced £2 billion of funding to 2030 to support the zero emissions vehicle manufacturing base and supply chain, recognising the value that the industry delivers for the UK and its ongoing transition.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the introduction of low benefit-in-kind rates for electric vehicles on GDP since 2020-21.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Company cars in the UK are subject to an emissions-based regime, which taxes vehicles based on their list price as well as their CO2 emission level. The Government recognises that this regime plays an important role in the electric vehicle transition.

In July 2019, the Government announced new company car tax rates for the tax years 2020 to 2025, which included generous incentives for electric vehicles. These were legislated for as part of the Finance Act 2020. The Government subsequently announced rates for 2025 to 2028 at Autumn Statement 2022, and rates for 2028 to 2030 at Autumn Budget 2024.

Alongside each fiscal event where the changes were announced, an accompanying Tax Information and Impact Note was published setting out expected economic, equalities and other impacts of the new rates. In each of these notes, the rates were not expected to have any significant macroeconomic impacts, such as impacts on GDP and job creation.

At Budget 2024, the Chancellor announced £2 billion of funding to 2030 to support the zero emissions vehicle manufacturing base and supply chain, recognising the value that the industry delivers for the UK and its ongoing transition.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what information her Department holds on when the Valuation Office Agency plans to publish the draft Rateable Values for all hereditaments in England as part of the 2026 business rates revaluation.

Answered by James Murray - Exchequer Secretary (HM Treasury)

In line with Section 41 of The Local Government Finance Act 1988, the VOA will publish the 2026 rating lists in draft on Gov.uk by 31 December 2025.

Found: Part 1 and 7(1)(e), 7(3), 9(3)(b) and (d) and 10(3)(b) and (4)(b) of Part 2 of Schedule 15 to the Finance Act

Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act

Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where

Found: Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025

Found: (1)2023 c. 30; Section 241 was amended by paragraphs 8 and 51(1) of Schedule 4 to the Finance Act 2025

Found: 1989(1), section 197(1) to (3) of the Finance Act 1996(2), section 103(1) and (3) of the Finance

Found: make these Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act

Found: the exercise of a power of entry, made under paragraph 6B of Schedule 9 to the Local Government Finance Act

Found: Tax) Regulations 2025(4); (b)“tax redress payment” has the meaning given in section 15(4) of the Finance Act

Found: Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(1) of the Finance Act

Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule

Found: accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act

Found: Secretary of State makes these Regulations in exercise of the powers conferred by section 56 of the Finance Act

Found: the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act

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

Found: conferred by sections 4, 113(1) and 116(1) of, and paragraph 11 of Schedule 1 to, the Local Government Finance Act

Found: Relevant amendments have been made by section 10(2) and (3) of the Finance Act 1980 (c. 48), section

Found: 2025The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act

Found: . 34), section 137 of the Finance Act 2006 (c. 25), paragraph 1 of Schedule 27 to the Finance Act 2007

Found: approved by directions issued by the Commissioners pursuant to regulations under section 132 of the Finance Act

Found: Section 176(1) amended by paragraph 23 of Schedule 9 to the Local Government Finance Act 1992 (c. 14)

Found: powers conferred by section 143(1) of, and paragraph 39 of Schedule 7B to, the Local Government Finance Act

Found: statutory requirement –called the “Rooker–Wise” amendment – was introduced under section 22 of the Finance Act

Found: amendments made by this section— Renters' Rights Bill 50 in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: Finance Act 2025 (c. 8)

Found: England 1 Determination of additional multipliers (1) Part A1 of Schedule 7 to the Local Government Finance Act

Found: Schedule A1 to the Immigration and Asylum Act 1999, omit paragraph 17. 15Finance Act 2000 71 In the Finance Act

Found: • Finance Act 2000. • Regulation of Investigatory Powers Act 2000.

Found: disadvantage” when engaging with the department. 63 During the consultation stage of that The Finance Act

Found: The bank levy Is paid by banks with chargeable balance sheets of at least £20 billion under the Finance Act

Found: This contrasts with other similar provisions in analogous schemes: (a) Schedule 36 Finance Act 2008

Found: both paragraph (a) applies and the increased rates 25 provided for by section 50 or 51 of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 19 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: 35 Member's explanatory statement This amendment omits the repeal of section 174(6)(a) of the Finance Act

Found: the chief statutory finance officer must issue a Section 114 report under the Local Government Finance Act

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

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

Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act

Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act

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

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

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

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

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/march-2025 30 Under the Finance Act

Found: Processes) Regulations 2005 (SI 2005/1715) https://www.legislation.gov.uk/id/uksi/2005/1715 8 Finance Act

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Found: A power to make the regulations was introduced in the Finance Act 2025. 3.40 PISCES: Tax implications

Found: A power to make the regulations was introduced in the Finance Act 2025. 3.40 PISCES: Tax implications

Found: Table_4 Section 47 This refers to Section 47 of the Local Government Finance Act 1988 which has been

Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2025/february-2025 30 Under the Finance Act

Found: multiple dwellings relief – claims for relief for overpaid tax – paras 34 and 34A Schedule 10 Finance Act

Found: registered with HM Revenue & Customs (“HMRC”) in accordance with the provisions set out at Part 4, Finance Act

Found: Act 1967 or, as the case may be, fixed in accordance with section 54 of the Local Government Finance Act

Found: Act 1967 or, as the case may be, fixed in accordance with section 54 of the Local Government Finance Act

Found: Rate Act 1967 or, as the case may be, fixed in accordance with section 54 of the Local Government Finance Act

Found: Rate Act 1967 or, as the case may be, fixed in accordance with section 54 of the Local Government Finance Act

Found: Act 1967 or, as the case may be, fixed in accordance with section 54 of the Local Government Finance Act

Found: the “HMDP Regulations”) and a wrongdoing penalty for £408,132.60 issued under Schedule 41 of the Finance Act

Found: Heard on: 17 December 2025 Judgment date: 28 February 2025 LANDFILL TAX – section 42(2) Finance Act

Found: The Repayment Scheme was established pursuant to s20 Finance Act 2020 (“FA 2020”).

Found: requesting information including all bank statements for the tax year 2014/15 under Schedule 36 of the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: 2009 (a ‘claim notification’) additional information under paragraph 83EA of Schedule 18 to the Finance Act

Found: 2011 Drawdown Pension Tables 1 THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT

Found: 2006 Drawdown Pension Tables THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT

Found: 2011 Drawdown Pension Tables 1 THE FINANCE ACT 2004 and THE REGISTERED PENSION SCHEMES (RELEVANT

Found: that the amounts entered in this form are in accordance with schedule 7B of the Local Government Finance Act

Found: Details This measure is about increasing late payment penalties imposed by schedule 26 to the Finance Act

Found: earnings chargeable to income tax, and where the individual meets the condition at section 189(1)(a) Finance Act

Found: Paragraph 13 removes references to domicile that are no longer relevant in Part 4 of Finance Act 2004

Found: to 809RA of ITA 2007 in the same way it is defined in the present schedule, Schedule 10 to the Finance Act

Found: include expenditure incurred from 1 January 2025.AVEC was introduced in Part 14A of CTA 2009 by the Finance Act

Found: Subsection (10) amends subparagraph 46(6A) of Schedule 2 to the Finance Act 2022 (qualifying asset holding

Found: subsequent to Chapter 5 Part 8 ITTOIA 2005.Subsection (3) amends paragraph 46 of Schedule 2 to Finance Act

Found: reference to domicile with a reference to long-term UK residence.Paragraph 31 amends section 102 of Finance Act

Found: The Treasury make these Regulations in exercise of the powers conferred by section XX of the Finance Act

Found: A power to make the regulations was introduced in the Finance Act 2025.

Found: Created by Criminal Finance Act 2017, s.23.Proceeds of Crime Act 2002s.356A - certain offences in relation

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

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

Found: Local Government Finance Act 1992 39.3 The exceptions referred to in paragraph 39.1.1 will not

Found: The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025

Found: Kingdom, pension schemes (other than a social security scheme) registered under Part 4 of 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: Regulations 2010 (b) in relation to a listing officer  authorities arising under the Local Government Finance Act

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

Found: the Scottish Regulations”) were made by the Scottish Ministers under section 56(1) and (2) of the Finance Act

Found: Discounts (Row 14): Record here the total value of discounts given as covered by The Local Government Finance Act

Found: currently being piloted through secondary legislation under existing provisions of the Local Government Finance Act

Found: legislation can be found on the UK legislation website: Legislation.gov.uk.The Local Government Finance Act

Found: Artificial avoidance arrangements Sections 63F to 63M of the Local Government Finance Act 1988 (“the

Found: Draft Regulations laid before Senedd Cymru under section 143A(5)(e) and (f) of the Local Government Finance Act

Found: consent of the Treasury, on 4 March in exercise of powers conferred by section 56(1) and (2) of the Finance Act

Found: they are subject to a right of direction, supervision and control by the client. 3.3.2.4 Under the Finance Act

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: tax premiums on second homes 3.46 Under sections 12A (3) and 12B (4) of the Local Government Finance Act

Found: rating contribution for 2025-26.References in these notes to “the Act” refer to the Local Government Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically

Found: reimburse the costs of relief awarded to ratepayers using Section 47 powers of the Local Government Finance Act

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: for election purposes In relation to premises in Wales, section 65(6) of the Local Government Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government 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: EXPLANATORY NOTE (This note is not part of the Regulations) Section 3 of the Local Government Finance Act

Found: NOTE (This note is not part of the Regulations) Section 8(1) and (3) of the Local Government Finance Act

Found: definition of a dwelling for Council Tax purposes is set out in section 3 of the Local Government Finance Act

Found: • Finance Act 2017 • Taxes Management Act 1970 • Value Added Tax Act 1994 11 2.6 Contracts

Found: How the sector is funded The Local Government Finance Act 1992 enables community councils to raise funds

Found: profession, 1 Tax sites are designated by regulations made by HM Treasury under section 113 Finance Act

Found: Another respondent also noted that section 61A(5)(a) of Finance Act 2003 ensures that the SDLT equivalent

Found: These dwellings are defined in theLocal Government Finance Act 1992 (UK legislation)as ‘dwellings occupied

Found: Charitable relief The Local Government Finance Act 1988 (the 1988 Act) provides for charitable rates

Found: church halls are exempt from paying non-domestic rates (Schedule 5 to the Local Government Finance Act

Found: under a policy of life insurance) in respect of which relief is given under section 188 of the Finance Act

Found: (7) 2007 c. 3; section 23 was amended by the Finance Act 2009 (c. 10), Schedule 1, paragraph 6(o)

Found: Local Government Finance Act 1992. 92 64586242v12 PART 10 PAYMENT UNDER THE CONTRACT 351.

Found: exemptions and premiums are taken from a complex mix of legislation, including the Local Government Finance Act

Found: specify) No We do not support the proposed changes as the language used in the Local Government Finance Act

Found: on this form must be submitted to the Welsh Government under Schedule 8 of the Local Government Finance Act

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: will be reimbursed for using their discretionary powers, under section 47 of the Local Government Finance Act

Found: OFFICIAL SECRETS ACTS 1911 TO 1989, SECTION 182 OF THE FINANCE ACT 1989 ........ 23 24.

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: Official Secrets Act and Finance Act 34.4 The Supplier shall comply with the provisions of: (a) the

Found: References in these notes to “the Act” refer tothe Local Government Finance Act 1988, as amended. 

Found: on this form must be submitted to the Welsh Government under Schedule 8 of the Local Government Finance Act

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically

Found: Ministers (Transfer of Functions) Order 2018 60 Ibid 61 E.g. pursuant to section 56(1) of the Finance Act

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

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: have responded positively by using discretionary powers under Section 13A of the Local Government Finance Act

Found: Schedule 1, paragraph 6(o)(i), the Fina nce Act 2013 (c. 29), Schedule 3, paragraph 2(2), and the Finance Act

Found: (2) 2007 c. 3; section 23 was amended by the Finance Act 2009 (c. 10), Sche dule 1, paragraph 6(o)

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

Found: Auctioning Regulations 2021 (the “Auctioning Regulations”) through an enabling power under the Finance Act

Found: instances in other areas for public policy e.g., the General Anti Abuse Rules for tax under the UK Finance Act

Found: These dwellings are referred to in theLocal Government Finance Act 1992 (UK legislation)as ‘dwellings

Found: Contributions and Benefits Act 1992);  Council Tax Reduction Scheme (as defined in Local Government Finance Act

Found: classification of properties for local tax purposes is governed by Section 66 of the Local Government Finance Act

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: Paragraph 5(6) of Schedule 8 to the Local Government Finance Act 1988 (referred to below as ‘the 1988

Found: 2.3 Restrictions on pension commutation are also imposed by the pension taxation regime under Finance Act

Found: Transitional arrangements If, immediately before 1 April 2018, you were registered under section 47 of the Finance Act

Found: standard rate of council tax as set out in sections 12A (3) and 12B (4) of the Local Government Finance Act

Found: the SMI exemption. 9 Background to the Standardisation of SMI 2.1 The Local Government Finance Act

Found: S13A S13A of the Local Government Finance Act 1992.

Found: of report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: standard rate of council tax as set out in sections 12A (3) and 12B (4) of the Local Government Finance Act

Found: apply their discretionary powers to reduce council tax under section 13A of the Local Government Finance Act

Found: Background Welsh Ministers have power under section 12(B)(5) of the Local Government Finance Act 1992

Found: in exercise of the powers conferred on them by section 12B(5) and ( 6) of the Local Government Finance Act

Found: The rules are similar to those that existed in SDLT until the Finance Act 2016.

Found: of Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically

Found: type of enterprise zone was subsequently introduced into the Capital Allowances Act 2001 by the Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 32 In section 19(3) of the Local Government Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

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

Found: Draft Regulations laid before Senedd Cymru under section 143(9AZA) of the Local Government Finance Act

Found: Draft Regulations laid before Senedd Cymru under section 143(3E)(b) of the Local Government Finance Act

Found: exercise of the power conferred on the Secretary of State by section 64(3) of the Local Government Finance Act

Found: the Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), S.I. 2015/664, section 12 of the Finance Act

Found: Annex 1: Central Rating List Criteria Under the Local Government Finance Act 1988, Welsh Ministers have

Found: Section 66(2BB) of the Local Government Finance Act 1988, inserted by the Non-Domestic Rating (Definition

Found: Section 66(2BB) of the Local Government Finance Act 1988 (inserted by the Non-Domestic Rating (Definition

Found: NOTE (This note is not part of the Order) This Order amends section 66 of the Lo cal Government Finance Act

Found: The current position Sections 12A and 12B of the Local Government Finance Act 1992 (as inserted by the

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically

Found: powers of a CJC (CJCs will not be a levying body as defined in section 74 of the Local Government Finance Act

Found: the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act

Question

Will the First Minister confirm what discussions they are having with town, community and parish councils on how they are currently funded?

Answered by Cabinet Secretary for Housing, Local Government and Planning

There have been no discussions with community and town councils or their sector representative body, One Voice Wales, regarding how they are funded.

Their principal source of funding is through their ability to raise a precept (a charge) to council tax under section 41 of the Local Government Finance Act 1992. They may also raise funding through borrowing, grant funding, and charging for discretionary services and goods.

Question

What payments has the Welsh Government made, and is due to make, to the Valuation Office Agency to finance its work on a council tax revaluation including the development of the automated valuation model in Wales?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Will the Cabinet Secretary publish the agreement and any terms of reference between the Welsh Government and the Valuation Office Agency in relation to the Agency's work for a council tax revaluation or the development of the automated valuation model?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Which elected body is the Valuation Office Agency accountable to in relation to its work on a council tax revaluation in Wales?

Answered by Cabinet Secretary for Finance, Constitution and Cabinet Office

An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.

In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.

The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.

Question

Further to WQ89729, will the Minister clarify whether the provisions of the Local Government Finance (Wales) Bill as described in paragraph 8.192 of the Explanatory Memorandum will enable Welsh Ministers to allow councils to disapply or reduce the single person discount?

Answered by Minister for Finance and Local Government

We have been absolutely clear there will be no changes to the existing council tax discount for households where there is only one liable adult. 

The Bill includes a range of provisions which will give the Welsh Ministers greater flexibility to make changes to council tax discounts and disregards which better reflect the needs of Wales and to respond to changes in society and the economy in a timely way. This includes flexibility to introduce new discounts, for discounts to be set at levels other than 25% or 50% and for discounts to be better tailored to particular circumstances.

It also includes powers for the Welsh Ministers to allow local authorities to disapply or reduce discounts in certain circumstances. This preserves the effect of Section 12 of the Local Government Finance Act 1992. The power will allow Welsh Ministers to prescribe by regulations classes of dwellings which a local authority may either disapply or reduce a discount. 

Any proposals to make changes to council tax discounts in the future using the powers in the Bill would need to be consulted upon and any resulting regulations would be subject to scrutiny in the Senedd.

Question

Will the Minister make a statement on the financial sustainability of small community councils?

Answered by Minister for Finance and Local Government

The latest data from Audit Wales on the financial sustainability of community councils is from 2018-19 and described in their publication, Financial Management and Governance – Community and Town Councils 2018-19. 

Most community council income is received by means of a council tax precept under Section 41 of the Local Government Finance Act 1992. The precept should be prepared so that it covers the council’s budget. In setting the budget and precept, community councils are legally required to take the value of funds held as reserves into account. There is no cap on the amount that community and town councils can raise via their precept.

Every community council must complete their annual governance statement and confirm that they have proper budget setting and monitoring procedures in place in accordance with the Accounts and Audit (Wales) Regulations 2014.

On 15 June 2022, the Finance & Governance Toolkit for Community and Town Councils was published. This was co-developed by the Welsh Government, One Voice Wales, the Society of Local Council Clerks, with supporting commentary from Audit Wales. This toolkit will support community and town councils of all sizes to meet their statutory responsibilities, have strong financial management and governance and deliver the best outcomes for their communities.

Found: Provisions in Part 1 of the Bill make amendments to the Local Government Finance Act 1988 (“the 1988

Found: Hereditamentau Interval Cyfnod Jointly severally liable Atebol ar y cyd ac yn unigol Local Government Finance Act