, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
So, the intention—. The reason why we've got the three years in the Bill is for the cycle to move to a three-yearly one, but providing that kind of level of flexibility that, were circumstances to change and the technology to develop—. But also in a way that…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
So, I've met with the VOA on a few occasions. I know that officials are in constant discussion with the VOA, so I might invite them in to reflect on that some more. But the VOA is on standby, if you like, for three-yearly revaluations for Wales, which would…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
No, I think what we're looking to do here in Wales actually, in this space, mirrors what's already happening or proposed to happen in England. And I know that, in Northern Ireland, they also intend to have their next revaluation in 2026 as well. So, in that…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Yes. So, I think this goes back to the key point about the cycle of revaluations that currently exist in terms of non-domestic rates. So, moving to three-yearly revaluations would respond to what businesses have been telling us that they want. And I think it…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
I think that I'm quite confident as to where we are with the Bill in the sense that this is something that is the product of an awful lot of work that we’ve done previous even to the consultation. So, you’ll recall that we’ve had a consultation already on the…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Perhaps I'll ask officials to say a bit more about what that would entail, but my understanding is that it would be an absolutely enormous piece of work, just given the fact we've got 30 years of amended legislation to deal with, and just that act of…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Yes, certainly. So, in recent years, we've had to rely on UK Government legislation to make changes that we considered to be important and desirable on 13 different occasions. An example of that would be to change the date of the revaluation for non-domestic…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Bangor University did some work for us, which we can share with the committee, which looked at what a vacant—a land value tax might look like in future. Sorry, I've got vacant land tax on the brain at the moment as well. [Laughter.]
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
So, that would definitely be a critical part of any land value tax model in future, and that's one of several reasons as to why it wouldn't be something that we would be able to introduce in the very short term. But it's something—. It was the Institute for…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
In parallel with this work, we are looking at what a land value tax might look like in future. So, we've said that by the end of this Senedd term, we would have some work done in that space, and it could then set out what a road map might look like, were…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
This isn't something that I would imagine—. A local income tax wouldn't be something that this Government would pursue for the reasons that we've set out. But there are other interesting models that you could look to in the future, for example a land value…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
We did look at alternative models during the work that we undertook in the last Senedd term. So, one of those models was a local income tax system. In the end, we decided that that wasn't something that we wanted to pursue, partly because property-based taxes…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Definitely, it will allow the non-domestic rates and council tax systems in future to be much more agile and responsive and enable Welsh Ministers to tailor the system to meet the particular needs of Wales, and also, of course, give us more power within the…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
Well, the Bill forms an important part of our wider work that we're doing to reform council tax and non-domestic rates, and the legislative framework within which both of those local taxes operate is over 30 years old and it's been amended and changed so many…
, Local Government and Housing Committee
Local Government Finance (Wales) Bill: Evidence from the Minister for Finance and Local Government
I'll just ask officials to introduce themselves, Chair.
, Plenary
Topical Questions
I'm very grateful for that series of questions. So, in relation to any request to recall the Senedd, there's this process now set out in Standing Orders, which has been undertaken. My own view is that there is ample opportunity to scrutinise the draft budget…
, Plenary
Topical Questions
Well, obviously, I would disagree with the Member's characterisation of the in-year activity that we've undertaken to respond to the impact of inflation on the budget, but I appreciate that's not what the question today is about, and I do have the Member's…
, Plenary
Topical Questions
The Office for Budget Responsibility provides forecasts of the devolved tax revenues in Wales, which represent an important element of the Welsh Government's budget arithmetic. It will publish its latest edition of the Welsh taxes outlook alongside the draft…
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
Great. Diolch yn fawr.
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
So, that was one of the examples where you would have to have primary legislation to make changes. What this Bill would enable you to do would be to make changes through regulations, and it's still our intention to make some change in that space. But the Bill…
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
That's very generous. [Laughter.]
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
So, it will be on the face of the Bill.
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
It shouldn't. This is classic right-wing media, which has been whipping up a storm over the single person discount, and it's not going anywhere. It is going to be set out in legislation that there will be a single person discount, and we have been very clear…
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
So, the single person discount is set out in law at the moment, but it is attached to, for example, empty properties relief. Perhaps I will ask one of the team to provide a little bit more detail on that, but what it does is—
, Legislation, Justice and Constitution Committee
Local Government Finance (Wales) Bill: Evidence session
I think that we would abide by our usual public law duties. So, as opposed to having a duty on the face of the Bill to consult, we would consult as you would expect us to. Again, some of the changes that might need to be made are insignificant to people, if…
