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Policy and Consultations:

2025 Consultations

  • The IRRV responds to consultations that are relevant to the membership and profession across all the Institute’s faculties. Most consultations of interest are issued by the UK national governments on legislative matters, but responses can be made to papers emanating from the private and non-profit sectors and from international bodies. 

    This work is undertaken under the guidance of the Law and Research Portfolio Holder.  Drafting is developed with the input of the  Institute’s Faculty Board members.  Issues being consulted upon can often span the interests of two or more Boards; it is a strength of the Institute’s responses that they reflect that wider professional viewpoint.

  • The Welsh Government are working on improvements to the way Council Tax is collected. This consultation proposes changes to the enforcement framework to help councils manage Council Tax collection in a way that fosters earlier engagement and focusses on earlier intervention to prevent people becoming trapped in harmful cycles of spiralling debt. This includes making the legislative steps in the process clearer, adopting best practice that we know is already happening, and reviewing the amounts households owe at different stages.

    The Welsh Government is clear everyone has an obligation to pay Council Tax to help fund local services like schools and social care. Thousands of people are supported to manage Council Tax bills through a range of exemptions, discounts, and the Council Tax Reduction Scheme. This scheme is crucial for tackling poverty and supporting low-income households.

    This consultation seeks views on proposed changes to improve the administration and enforcement of Council Tax. The consultation applies only to Wales. 

    The Welsh Government propose to:

    • change the law to create a fairer, transparent and more effective enforcement process for unpaid Council Tax
    • provide guidance to help councils collect Council Tax debt more fairly and sustainably

    The consultation could be found at Improving the administration and enforcement of Council Tax in Wales | GOV.WALES

    Closing date for responses is 23 July 2025.

  • The Cabinet Secretary for Finance and Welsh Language, Mark Drakeford MS, has launched a consultation on the Welsh Government’s proposals to introduce differential multipliers for non-domestic rates from 1 April 2026.

    The consultation sets out the Welsh Government’s proposals and asks for views.

    The consultation is available at: https://www.gov.wales/proposals-non-domestic-rates-differential-multipliers

    Closing date for responses is 12 August 2025.

  • The Welsh Government are working on improvements to the range of discounts, disregards and exemptions which operate in the Council Tax system. This consultation concludes a review of each category and seeks views on proposed changes. It also confirms the way forward for some changes that were previously consulted on  in the A Fairer Council Tax: phase 2 consultation.  

    The proposals within the consultation are summarised below:

    • SPD will not be removed.

    • The 50% discount for Class F exemptions (former occupant has died, and probate or letters of administration have not yet been granted) will not be restated, but the period of exemption after probate has been granted will be extended from 6-months to two-years.

    • The term ‘severely mentally impaired’ will be replaced with ‘significant cognitive impairment’ defined as ‘a severe and permanent mental condition or neurological change that impacts on the brains ability to function and has a significant impact on an individual’s daily life’

    • There will be no change to the disabled band reduction.

    • Charity or Local Council Carers will be removed from the disregard for Council Tax.

    • The earnings threshold for a Council Tax disregard for apprentices will be adjusted so that those aged 16 to 18, and those aged 19 or over in their first year, earning the national minimum wage for apprentices will be disregarded.

    • Exemption A (uninhabitable property undergoing structural alterations) will be amended so that it applies for a new 12 month period where a property has been purchased by a new owner.

    • The same criteria for Exemption A will be applied for Exemption C (empty and unfurnished property for up to 6 months after the property became vacant) so that it applies for a new 6 month period where a property has been purchased by a new owner, to provide new owners time to occupy.

    • A hospital will not be considered a person’s permanent home for the purposes of Council Tax.

    • A new time-limit on the Council Tax exemption for an unoccupied property being held for future use by ministers of religion will be introduced. 

    • Dispersed and communal refuges will be exempted from Council Tax. Only properties operating as a refuge to provide emergency temporary accommodation that have been commissioned by a local council in Wales will be eligible for an exemption from Council Tax.

    The consultation can be found at Consultation on the proposed changes to Council Tax discounts, disregarded persons and exemptions [HTML] | GOV.WALES

    Closing date for responses is 15 August 2025.

  • This consultation invites views on how to ensure that there is independent oversight of firms that employ enforcement agents and High Court Enforcement Officers to enforce debts using the Taking Control of Goods procedure in England and Wales.

    This consultation is aimed at anyone with an interest in the enforcement of debts and fines using the Taking Control of Goods procedure. This includes but is not limited to:

    • the enforcement sector
    • the debt advice sector
    • creditors and
    • the Enforcement Conduct Board.

    The consultation can be found here

    The deadline for responses is 11:59pm on 21 July 2025.

  • This consultation seeks views on the approach to determining new funding allocations for local authorities and fire and rescue authorities, building on the local authority funding reform: objectives and principles consultation which the government has formally responded to in parallel. 

    This consultation covers:

    • determining local authority funding allocations
    • approach to consolidating funding
    • measuring differences in demand for services and the cost of delivering them
    • measuring differences in locally available resources
    • the New Homes Bonus
    • transitional arrangements and keeping allocations up-to-date

    It also covers:

    • long-term approach to the business rates retention system

    • devolution and wider reforms, including how we can bring Strategic Authorities closer to the Local Government Finance Settlement

    • ways we can reduce demands on local government to empower them to deliver for communities; and sales, fees and charges reform.

    It invites views on the possible equalities impacts of these proposals. 

    The consultation can be found at The Fair Funding Review 2.0 - GOV.UK

    Closing date for responses is 15 August 2025.

  • MHCLG are seeking views on the administration of council tax including:

    • changing the ways council tax is billed, collected and enforced
    • modernising the support available in the system
    • supporting councils to improve efficiency

    Consultation Proposals:

    1. The way council tax is administered has not been updated in decades. This consultation sets out how the government intends to modernise the administration of council tax to deliver a fairer and more efficient system for taxpayers and local government. 
    2. The government proposes changing council tax billing from 10-months to 12-months by default. This will assist households in managing their finances. It proposes maintaining the ability for households to pay over 10 months where this is preferable.  
    3. The government is seeking views on ways it can improve the transparency of council tax information. This change will help taxpayers understand what their council tax is spent on and help them connect their council tax to local services. The change is also intended to provide taxpayers with information on the support available to them and how to access it. 
    4. The government is seeking views on how it can modernise council tax disregards to ensure they continue to support those they were intended to support. The criteria for disregards have not been reviewed in decades.  
    5. The government also proposes changing the outdated and alienating name of the ‘severe mental impairment’ disregard, and amending its definition to encourage more eligible people to make use of the disregard. 
    6. The government is interested in views on how could improve efficiency in billing for councils. The requirements for how councils communicate council tax information is still much the  same as when council tax was introduced. This consultation seeks views on how this may be modernised to deliver value for money for councils and taxpayers. 
    7. The government is seeking views on whether there is anything the government can do to remove barriers to effectively challenging bandings, recognising that some households could be paying more than they should and do not have a straightforward mechanism to check and challenge their council tax band. 
    8. Finally, the government is proposing changes to processes for collecting and enforcing council tax charges. It is right that councils have the power to recover debts owed to them and to tackle cases of avoidance. However, the government believes households should be free from concerns of disproportionate enforcement action. The government is proposing increasing the time before councils can request a full-bill from households and capping the costs charged on households in seeking liability orders for debts.

    The consultation can be found at Modernising and improving the administration of council tax - GOV.UK

    The closing date for responses is 12 September 2025.

  • The Social Justice and Social Security Committee is seeking views on future social security spending in Scotland as part of their budget scrutiny work for 2026-27. They are welcoming responses from a wide range of individuals and organisations, including local authorities.

    The Committee will consider:

    • the affordability of Scotland’s social security system
    • the Scottish Government’s plans to fund the level of spending forecast
    • the benefits of the increase in social security spending and how it compares to other budget priorities
    • specific benefits, such as the Scottish Child Payment and the Adult Disability Payment, and whether or how these could be adapted

    The questions within the call for views are:

    1. To what extent do you welcome the growth in devolved social security spend? Please explain your reasons.
    2. To what extent are you concerned about the growth in devolved social security? Please explain your reasons.
    3. What is the evidence that spending on devolved social security is effective in supporting those who need it?
    4. Do you think further increasing any particular social security payments would be a cost-effective way of reducing child poverty? If you think that it would, what increases to which payments should be considered?
    5. What are your views on the advantages and disadvantages of universal benefits compared to those targeted at low-income households?
    6. To what extent is the Scottish Government’s ability to manage the devolved social security budget affected by UK Government policy choices?

    The consultation could be found at Future social security spending in Scotland - Scottish Parliament - Citizen Space

    Closing date for responses is 17 August 2025.