Overview

This bill amends the Local Government Finance Bill, making several changes to council tax, non-domestic rates, and related administrative procedures. Key changes include adjustments to calculation methods, penalty provisions, information sharing, and the introduction of a review of council tax reduction schemes.

Description

The amendments introduce several key changes:

• Council Tax Reduction Schemes Review: Mandates an independent review within three years of the Act's enactment to assess the effectiveness, efficiency, fairness, and transparency of council tax reduction schemes and explore their potential integration with Universal Credit.
• Long-Term Empty Dwellings: Modifies the definition of "long-term empty dwelling," allowing for brief unoccupied periods without impacting the designation.
• Penalty Adjustments: Grants the Treasury power to adjust penalties for inflation.
• Information Sharing (Northern Ireland): Enables HMRC to share information with designated bodies in Northern Ireland for rating purposes, with provisions for data protection and penalties for unauthorized disclosure.
• Calculation of Council Tax Base: Allows for different calculation rules for various special items in council tax assessments.
• Tribunal Procedures: Updates the procedures and powers of valuation tribunals, including allowing First-tier Tribunal members to participate in certain appeals.
• Payments and Deductions: Introduces regulations for payments between billing authorities, major precepting authorities, and the Secretary of State, including provisions for deductions from central share payments and handling estimates.

Government Spending

The bill's impact on government spending is not directly specified in the provided text. The amendments primarily concern administrative processes and regulations affecting local authorities and the distribution of funds, rather than directly altering overall government expenditure levels.

Groups Affected

• Local Authorities: Will be affected by changes to council tax calculations, penalty provisions, information sharing requirements, and payment procedures.
• Taxpayers: May experience changes in council tax bills due to revised calculation methods and potential adjustments to council tax reduction schemes.
• HMRC: Will have new responsibilities regarding information sharing in Northern Ireland.
• Valuation Tribunals: Will see procedural changes and potential participation from First-tier Tribunal members.
• Individuals in Northern Ireland: Their data privacy could be impacted by the information sharing provisions.

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