Q1. Do you have any views on the proposed implementation of the information provision system? What issues should be considered in the design of the new system?
Q2. Can you see any difficulties in collecting this information or providing it to the VOA? Is there any further information that should be provided?
Q3. How can the VOA best help customers understand what is needed and how to provide it?
Q4. How do you want to be engaged with as this system is developed?
3. As we said in our response to the 2021 consultation on more frequent revaluations, we welcome the fact that the Government is consulting on introducing a package of measures alongside revaluations once every three years.
4. We support the measures outlined in the technical consultation including the duty to notify the Valuation Office Agency (VOA) of changes to the occupier and property characteristics that affect the assessment of the property for business rates and the mandatory provision of rent and lease information, as well as trade information used for valuation. We also support an annual return by the ratepayer.
5. We welcome the fact that the document says that the VOA will share occupier details with billing authorities to support correct and timely business rates bills. We look forward to further discussions on how this will occur. The sharing should be automatic and should not have to go through the VOA information sharing gateway to which not all councils are signed up.
6. We consider that alongside new measures for ratepayers to provide information to the Valuation Office Agency there should be measures for further information to be provided to billing authorities where this would enable councils to discharge their functions effectively, relating for example, to determining liability and eligibility for reliefs. These should be introduced at the same time as the VOA measures in order to make ratepayer compliance simpler.
7. In designing the new information system, we consider that it is right that as far as possible ratepayers should be able to fulfil this duty online and that the burden on ratepayers minimised. As the document acknowledges, some of the ratepayers may be in receipt of 100 per cent small business rate relief. There should be provision for manual returns for very small businesses bearing that in mind.
8. The VOA should ensure that all its material is provided to ratepayers is in an accessible format.
9. We look forward to continuing engagement with both the VOA and DLUHC on this system.