Council tax and business rates: powers of entry

Council tax and business rates: powers of entry
Document type
Other
Corporate author(s)
Great Britain. Department for Communities and Local Government
Publisher
Dept. for Communities and Local Government
Date of publication
1 January 2015
Subject(s)
Trends: economic, social and technology trends affecting business
Collection
Business and management
Material type
Reports

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The Government believes that the privacy and rights of homeowners and businesses should be protected and strengthened wherever possible. This includes protection from unnecessary and intrusive visits into a taxpayer’s home or business. However, the Valuation Office Agency has a duty to maintain accurate local valuation lists which may necessitate, on a case by case basis, an internal inspection. The Government therefore needs to consider the correct balance between the rights of individuals and businesses with the need for maintaining accurate lists which underpins the local taxation systems.

The Government therefore proposes to:

  • Where the owner does not allow entry by consent, introduce a requirement for the Valuation Office Agency’s Listing Officers and Valuation Officers to seek the authority of the tribunal, to enter. If entry is still not given then the taxpayer may be subject to a fine.
  • Align the fines levels for council tax and business rates to level 1 of the standard scale.
  • Align the written notice period sent by the Listing Officers and Valuation Officers in advance of a visit given to council taxpayers and business ratepayers, to three days.

This consultation sought views on these proposals, and ran from 23 January 2015 to 20 February 2015.

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