Rating and Valuation (Amendment) Bill: Proposed amendments to the Rating and Valuation Act 1953

The Treasury sought views on four discrete proposals related to the payment of rates, as follows:

1. A proposal allowing the removal of rates exemptions for dangerous or ruinous buildings to discourage long-term empty/problem properties by amending section 75A of the Rating and Valuation Act 1953
    
2. A proposal removing the requirement that rebate schemes be funded by the Treasury in all cases to facilitate greater local flexibility by amending section 63A of the Rating and Valuation Act 1953
    
3. A proposal introducing a discount and potentially a cap on the rateable value of quarries by amending Schedule 4 to the Rating and Valuation Act 1953 and inserting a new section 13A in this Act
    
4. A proposal clarifying whether or not to charge rates on property owned by charitable organisations by amending section 74 of the Rating and Valuation Act 1953

341 responses were received.

The majority of respondents agreed that the proposed legislative amendments for proposals 1 (dangerous or ruinous buildings), 2 (rebate schemes) and 4 (charities) would achieve the associated policy objectives.

Policy proposal 3 (quarries) did not receive majority support.

Regarding proposal 4, most respondents supported option a, which exempts charities from paying rates on properties they hold.

The Treasury is grateful to all who responded to the consultation.

There was a high level of engagement from consultees to the consultation, with many providing additional comments to explain their support, concerns or suggestions to each of the proposed amendments.

A Consultation Response document has been prepared which provides a summary of responses and proposed next steps. Issues raised by respondents are presented in further detail in the Consultation Response document.

Treasury will further consider any issues raised as appropriate before proceeding to prepare draft legislation incorporating the amendments for proposals 1 (dangerous or ruinous buildings), 2 (rebate schemes) and 4 (charities) and producing guidance as required.

Policy proposal 3 relating to quarries received far from universal support and so the Treasury does not propose progressing this proposal at this time.