Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill - Committee

Part of the debate – in the House of Lords am 4:00 pm ar 19 Mehefin 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of The Earl of Lytton The Earl of Lytton Crossbench 4:00, 19 Mehefin 2018

My Lords, I shall speak to Amendment 2, which is grouped with Amendment 4. In a sense, it is covered partly by subsection (2)(d) of the proposed new clause in Amendment 4 in the name of the noble Lord, Lord Kennedy. I will let him speak to that at the appropriate moment.

I fully expect the Minister to say that under no circumstances will the sort of refunds that I am looking for be refunded to billing authorities. As I understood it—perhaps I used a somewhat extreme example at Second Reading and I will not use that one again—it is assumed that immediately after the Supreme Court case of Woolway v Mazars, billing authorities somehow swept into action like avenging angels to deal with all the various assessments that would have qualified under that, and therefore it is supposed that they might have made some sort of gain. I do not believe that has actually happened, or that billing authorities banked this dividend to any significant extent. That is a matter that perhaps warrants further investigation as to exactly what the situation is financially, but they might none the less find, as the effects of the Bill work their way through the system under the 2010 valuation, that they face with some sort of deficit. I felt it was unreasonable that billing authorities should suffer a material loss in that respect, so that is what Amendment 2 would deal with.

I support the noble Lords, Lord Kennedy and Lord Shipley, on Amendment 4, which is grouped with my amendment, because one of the points made to me by the Institute of Revenues Rating and Valuation was that there has been very little assessment of the precise impact of much of this. That is a mistake and a lacuna. Local government finance—from what I can gather, not being directly involved with it myself—is in many cases in a critical situation. Budgets are on a knife edge and even seemingly small amounts—we do not really know what the magnitude is of all this—need to be dealt with. I therefore support that amendment, and in doing so I must declare that I am an honorary member of the Institute of Revenues Rating and Valuation, having been, for much of my working lifetime, an ordinary subscribing member. I beg to move.