Council tax and business rates powers of entry: response to consultation

Council tax and business rates powers of entry: response to consultation
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 March 2015
Subject(s)
Trends: economic, social and technology trends affecting business
Collection
Business and management
Material type
Reports

This item is only available to registered users

Register now or Log in

Your use of this content is subject to the terms and conditions of this portal

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 consulted on its proposals 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 document summarises the responses to the consultation and sets out the government’s response.

Related to Trends: economic, social and technology trends affecting business

Building a world-class innovation and digital economy: recommendations for an innovation and technology-led recovery

Downloadable report on an innovation and technology-led recovery after Covid-19

Preparing for the next normal: build modified resilient operations

Downloadable article on building resilient operations during the COVID-19 recovery phase

A roaring trade: capitalising on the opportunities of a UK-US Free Trade Agreement

Downloadable report on the business opportunities of the UK-US trade deal

Funding our future: enabling financial services to deliver prosperity across the UK

Downloadable report on the UK regulatory and taxation systems

More items related to this subject