13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
We've provided those three particular examples, and, again, as I say, they are only examples, because, as you said, there are so many different ways in which we could approach this. And that's one of the reasons why: because the options are so endless, it was…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Yes, that should be set out through the guidance that we will work closely with the VOA on.
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
So, again, we'll work really closely with the VOA to ensure that ratepayers can be reasonably expected to understand and comply with their duties to provide the information before the associated penalty regime is initiated. And that will include the provision…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
So, the plan is for the VOA to produce a policy statement, and that will then set out how it will determine the level of penalty that it will impose. It will draw upon existing HMRC practice, in terms of considering whether an individual has reasonable excuse…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
This is really about keeping the system as up to date as possible. The intention is that ratepayers would annually provide information, or at least confirm the information is correct and up to date, to the VOA. The plan would be for that to happen through a…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
That's the way in which we've approached things in Wales thus far. Obviously, in future, different Governments could make different choices, but I don't envisage a departure at this point.
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
At the moment, there are three pieces of information that are relevant to the multiplier. One is the rateable value of the property, the second is the location, and the third is the description as set by the VOA. I think that changing the multiplier would…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
I think the way in which businesses are registered and categorised is sound. So, if businesses wanted to change, they can't just decide to change their category themselves—they would need the VOA to agree to that. So, I think that it does provide a sound…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Yes. There's no particular proposal on the table at the moment, and anything that did come forward as a proposal would have to be subject to consultation and all of the accompanying analysis and so on.
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
At the moment, we only have the one multiplier, and you've seen, actually, how that impedes choices very recently. The UK Government has announced, in its autumn statement, changes to the small business multiplier. We don't have that in Wales. So, we have…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
It will allow local authorities more ability to respond to individual cases and circumstances relating to the awarding of reliefs for previous years, which might have not been known. I think that it helps them respond, really, to local need better, and also…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Local authorities do have quite broad powers to award discretionary relief; they're able to design their own systems in response to localised priorities. We've had to use those discretionary systems in the past, in actual fact, because we haven't been able to…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
All the feedback that we've had, including from urban authorities, has been supportive of this. They will have that relationship with the owner of that property in any case, because that relationship was established when they were removed from the ratings…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
So, these proposed changes just aim to make the system more efficient and streamlined. So, completion notices specify the completion date when a new property becomes rateable and enters the ratings list for the purpose of non-domestic rates liability. The…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
This is about, really, ensuring that we respect that the absolute vast majority of people who pay non-domestic rates are paying the correct amount and are doing so promptly and so on, whilst also recognising the important role that non-domestic rates play…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
We think the number of cases involved will be relatively low. So, we don't imagine a huge amount of additional work. In terms of the work for the charities, the aim is to try and make it proportionate, so to ensure that we're only asking for things that…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Yes, so this is a very specific area where we know that there is avoidance of paying non-domestic rates. We understand that local authorities are missing out on millions of pounds as a result of schemes that are set up and which make use of what is…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
I'm just going to ask Debra to come in on this one in particular.
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Local authorities, at the moment—I feel ridiculous telling you this, because you know this, in any case, from your experience—are already engaged in terms of responding to Welsh Government changes in terms of reliefs and so on. That is already part of the day…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Local authorities will still have the ability to exercise some discretion in relation to their local circumstances and so on. I'll invite Debra in to talk about some of the discussions we've had with authorities.
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
So, at the moment, the situation is very lacking in, I think, both clarity, but also consistency. So, there are some reliefs and discounts and so on that are set in primary legislation—charitable rates relief, for example—and then others that are almost all…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
It's also worth noting as well that, the more frequently you revalue, the less likely there is to be significant churn, and then less likely there are to be so many appeals and so on. And also, we undertook a revaluation of non-domestic rates properties this…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Yes. We have a lot of engagement beyond the responses; so, I've met with all local government leaders a number of times specifically on the issue of council tax and on domestic rates reform. We've got the finance sub-group, we've got other forums as well, but…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Local authorities are very supportive of what we're proposing, both on the NDR side and also the council tax side. In reality, they have teams in place in any case dealing with non-domestic rates and also with council tax, both in terms of when a new discount…
13 Rhagfyr 2023 , Local Government and Housing Committee
Y Bil Cyllid Llywodraeth Leol (Cymru): Tystiolaeth gan y Gweinidog Cyllid a Llywodraeth Leol
Yes, and when you get that balance between the certainty and the up-to-date reflections of values.
