Non-Domestic Rating (Preparation for Digital Services) Bill

Lord Kennedy of Southwark Excerpts

Tuesday 11th June 2019 Lords Chamber

[Lord Kennedy of Southwark (Lab Co-op)]

My Lords, I make my usual declaration of my relevant interest a vice-president of the Local Government Association. I am very happy to support this two-clause Bill and the general principle of the digitisation of tax payments and services, making them simpler for businesses and individuals. Making things easier for business is to be welcomed, and I know that this is paving legislation, but perhaps the Minister could confirm the intention behind it. Can he confirm that nothing in the Bill will change the role of local authorities as a billing authority? I think it is quite important to get that on the record.

Again, I accept that this is paving, but we have to be clear about the principle. When this is finally resolved, we must have an efficient process of transfer of payments from HMRC to local authorities. I would not want to see us here in a couple of years’ time discussing a situation where local authorities are worse off because the system in place has made things more difficult for them. I am also conscious that what local authorities call for can imply a whole range of discounts and amendments to the system. We need to make sure when we design the system that all this is taken into account.

I did have two or three questions for the Minister, but he answered them all in his introduction. I was very happy with the answers in his initial speech, so I have no questions at all for the Minister. I am so grateful to the noble Earl, Lord Lytton, who demonstrated the importance of expertise in this House. I am confident that there will not have been that level of scrutiny in the other place. A number of points raised by the noble Earl were very valuable; I am sure the Minister will respond to those. When further Bills come to us to implement all this in more detail, I am sure that the noble Earl’s expertise will be valuable once again. If we are going to make these changes, we have to get them right; this will involve computers, IT and digital, and we always worry about that, about what we are designing. We need to make these things better and more efficient for business and for local government. But, in principle, I fully support the Bill.