UK Parliament / Open data

Non-Domestic Rating Bill

Proceeding contribution from Earl of Courtown (Conservative) in the House of Lords on Tuesday, 19 September 2023. It occurred during Debate on bills on Non-Domestic Rating Bill.

My Lords, I thank all noble Lords who have contributed to this relatively short and interesting debate on a wide-ranging subject. It is good that the noble Lord, Lord Shipley, has given us the opportunity to look into these matters a little further.

I will go through the amendments, but not necessarily in chronological order, so noble Lords will have to bear with me. I understand that the noble Lord, Lord Shipley, tabled Amendment 16 based on his concerns regarding the conduct and sharp practices of some rating advisers, as mentioned also by the noble Baroness, Lady Hayman of Ullock, and the noble Earl, Lord Lytton. I sympathise with and recognise the concerns behind this amendment and welcome the opportunity to discuss the work the Government are doing to address them.

I reiterate in the clearest terms that most rating agents are legitimate organisations registered with a professional body. Nevertheless, as my noble friend the Minister has said previously, we know that a minority of agents seek to take advantage of their clients through predatory practices and exploitative contracts, or by actively promoting rates-avoidance strategies. The Government have published a wide-ranging consultation, as mentioned by the noble Earl, Lord Lytton, on avoidance and evasion in the business rates system. The consultation includes a specific chapter on those rogue agents with whom this amendment is concerned and seeks views on how the Government could address any issues arising from their conduct. While there is no regulatory regime that covers all rating agents, a set of agent standards has been jointly published by the three professional bodies: the RICS, the Rating Surveyors’ Association and the Institute of Revenues, Rating and Valuation.

Recognising the importance of the professional bodies to the system, the Government will, as a matter of course, take the views of these organisations into account and will be engaging with them through the ongoing consultation process. The Government also

provide advice on GOV.UK on how to find a reputable agent and the considerations that businesses should take into account when deciding to appoint an agent. Furthermore, the Valuation Office Agency is currently developing a standard for all rating agents, in alignment with existing HMRC agents’ standards.

The Government are keen to work collaboratively with rating agents to tackle poor practice. Our aim is to find a balanced solution that prevents sharp practice but does not impinge on the legitimate work of agents up and down the country.

Amendment 4 would remove the legislative bar which prevents local authorities awarding discretionary rate relief to their own properties. I understand that the concerns of the noble Lord and the noble Baroness are primarily with the application of business rates to local authority-run markets. The Government fully recognise the contribution that markets make to the vibrancy and diversity of our communities. We are supporting local authority-run markets with access to the £2.6 billion towns deal programme and the £1 billion Future High Streets Fund. We have also made permanent the permitted development rights which enable markets to be held by local authorities for an unlimited number of days.

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However, enabling authorities to relieve their own rates costs in relation to marketplaces, and any other properties they occupy, would overturn an important and long-standing principle and not be the right way to support markets. Local authorities have a distinct dual role, as mentioned by the noble Baroness, functioning as both ratepayers and administrators of the business rates system. Given this dual role of authorities, they cannot in all circumstances be considered the same as any other ratepayer.

There is therefore a long-standing principle that local authorities should not have the power to award discretionary rate relief to the properties they own or occupy, just as central government does not, and indeed should not, hold the power to reduce its own rates liabilities. Of course, should the Government wish to relieve local authorities of specific rate costs then, subject to the will of Parliament, they can choose to do so. This could be achieved by providing a mandatory relief with the specific criteria set out in legislation, as was implemented recently for public toilets.

Amendment 18 would provide the Secretary of State with a power, subject to consultation, to lay anti-avoidance regulations. I understand that it seeks to mirror the approach taken by the Scottish Government. As I have said, we are currently consulting on business rates avoidance and evasion, so the noble Lord will understand that there will be a proper time to consider possible interventions. Through this process, we are engaging closely with those who have the clearest knowledge of these practices across business, agent and local government groups. The Scottish regulations, as mentioned by the noble Earl, Lord Lytton, have only recently come into force. However, as part of our consultation, we will work alongside the devolved nations to broaden our understanding of the issues faced and the initial impact of those regulations.

Amendment 17 seeks to remove from business rates advertising rights on structures such as bus shelters. The rating of advertising has been a normal part of business rates since the 19th century. Advertising is a non-domestic use of land which can be quite valuable. Rents—sometimes considerable rents—are often paid to secure sites for advertising, so it is quite correct that advertising is included in business rates, along with other non-domestic uses of land and buildings.

The noble Baroness, Lady Hayman of Ullock, asked about the value of those sites. For advertising sites on bus shelters, the revenue for local government is not minimal. For electronic or digital displays at bus shelters in central London, the annual rates revenue is between £1,400 and £4,000 per display, depending upon their location. Even at the other end of the scale, static paper advertising displays outside London can still see revenue in the low hundreds of pounds each.

As we have heard, the amendment would exempt advertising only at social infrastructure sites, such as bus shelters, but the logic for this is not clear. Of course, a local authority might use bus stops to advertise jobs or local initiatives, but in the same week, that screen might host adverts from mobile phone operators or fast-food chains. What, then, is the social need that justifies a tax break? It could also create a commercial advantage for advertisers at such sites compared to companies using other sites, which would continue to pay rates. Such other sites may be only across the road from a bus shelter, for example on the side of a building, and therefore be in direct competition. Accordingly, I do not think there is a case for special treatment of advertising on bus shelters compared to other sites or sectors more generally.

I am grateful for this debate and to noble Lords for raising these three important issues. I hope the noble Lord, Lord Shipley, will be prepared to consider withdrawing his Amendment 4 and not pressing others.

Type
Proceeding contribution
Reference
832 cc1354-6 
Session
2022-23
Chamber / Committee
House of Lords chamber
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