Amendments relating to extending energy efficiency improvement relief
Lord Ravensdale’s (Crossbench) Amendments all relate to Clause 1 and would allow qualifying energy efficiency improvements improvement rate relief until at least 1 April 2029.
LGA view: Addressing climate change is a key priority for the LGA and councils, and we support the improved energy efficiency of non-domestic buildings. The Government is funding the improvement relief for 5 years. This clause would extend energy efficiency improvement relief to at least 1 April 2029. If it were to be passed, we would look to the Government to fund the additional expenditure.
Amendments relating to the revaluation of the local and central lists
Lord Shipley’s (Liberal Democrat) Amendments to Clause 5 would make revaluation of the local and central lists once every two years as opposed to once every three years.
LGA view: The LGA does not have a policy on this. We have supported three-year revaluations on the basis of the ratepayer providing more data, but not more frequent revaluations.
Amendments relating to penalties
These are Government Amendments which would limit the total penalties for failure to provide information to the VOA to £1,800 and give more direction to the Valuation Tribunal on whether to impose penalties.
LGA view: The LGA does not have a view on these Amendments.
Amendment relating to the non-domestic rating system
This Amendment after Clause 15 tabled by Baroness Hayman of Ullock (Labour) and Lord Shipley would require a review of the non-domestic rating system with a view to reducing the small business rates relief threshold.
LGA view: The Government carried out a Business Rates Review from 2020 to 2022. We have
previously argued for more fundamental business rates reform.
Amendment relating to combating rogue rating advisors
Lord Shipley’s Amendment would require the Secretary of State to consult on the benefits and practicability of a system of accreditation for rating advisors with a view to combating rogue agents.
LGA view: There is a current consultation on business rates avoidance and evasion. The LGA response is currently being finalised so we do not currently have an agreed policy on how to address rogue agents.
Amendment relating to advertising on social infrastructure sites
This Amendment after Clause 15 tabled by Lord Black of Brentwood (Conservative) and Lord Shipley provides that advertising rights in respect of social infrastructure sites including bus shelters, other advertising rights granted by contracting authorities and public telephone kiosks shall be exempt from local non-domestic rating.
LGA view: Advertising is an activity for gain. The LGA has consistently argued that advertising hereditaments should pay business rates, even those which are for a social infrastructure. In the absence of any compensation, this Amendment would reduce the total income to local government.