This consultation seeks views, in particular from representatives of local government, on proposals for the local government finance settlement for 2025-26. The settlement is an annual process to distribute core resources to local government and consists of grant, council tax and locally retained business rates. Following consultation, the government will determine the final amounts of the Revenue Support Grant, and the section 31 grants distributed alongside the settlement, and their allocations to receiving authorities and the specified body, as part of determining the overall allocation of this year’s settlement made to each local authority in England.

This consultation document, together with accompanying documents including the draft Local Government Finance Report for 2025-26, notifies representatives of local government and members of the public of the government’s proposals for policies across the upcoming settlement. This includes: the general nature of the basis of Revenue Support Grant distribution; the general nature of the basis of the calculation of ‘tariff’ and ‘top up’ payments that form part of the business rates retention system; the determination of the ‘central’ and ‘local share’ of business rates for 2025-26; the general nature of the basis of the distribution of section 31 grants alongside the settlement; and council tax referendum principles set through the settlement process.

On 28 November, the government published a policy statement setting out the government’s intentions for the 2025-26 settlement and the direction of travel to fix the foundations of local government in 2026-27 and beyond. This consultation builds on and invites views on the proposals set out in that statement for 2025-26 only.

The consultation can be found at Consultation: provisional local government finance settlement 2025 to 26 - GOV.UK

The closing date for responses is 15 January 2025.

The IRRV's response can be found here: https://www.irrv.net/documents/weblinks/2025/1/IRRV_Response_Consultation_Prov_LG_Finance_Settlement_2025.pdf

The Valuation Office Agency (VOA) aimed to improve its statistics to ensure they continue to best meet the needs of users. Following a review of business floorspace statistics, they identified two possible ways to measure and classify floorspace within the statistics. Floorspace could continue to be classified at an overall hereditament level; or floorspace could be measured at a more granular level and aggregated by the use of each section of a hereditament.

The purpose of the consultation was to understand how floorspace statistics are used and therefore which of the two methods will better meet user needs. The document set out the broad differences in the two approaches and invited feedback from users. It is published alongside a Quality Assurance of Administrative Data (QAAD) report which provided more detail on our non-domestic property attribute data, to give users the necessary information to respond.

The consultation could be found here.

The deadline for responses was 30 January 2025.

The IRRV's response can be found at IRRV_Response_Consultation_Floorspace_Statistics_VOA.pdf

This strategy commited to a series of measures to fix the broken local audit system, including:

• A local audit vision with eight core principles.
• The establishment of a statutory and independent Local Audit Office (LAO), with five strategic responsibilities - coordinating the system, contract management, ownership of the Code of Audit Practice, quality oversight and reporting.
• Mandating audit committees.

The government also consulted on a number of specific proposals as part of this strategy, including:

• Potential additional functions of the new LAO.
• Simplifying financial reporting requirements to ensure they are proportionate.
• Improvements to enhance capacity and capability in the local audit sector, such as the introduction of public provision.
• Strengthening the relationship between local bodies and their auditor.
• Reforming the audit regime.

The paper was found at Local audit reform: a strategy for overhauling the local audit system in England - GOV.UK.

Closing date for responses was 29 January 2025.

The IRRV's response can be found at IRRV_Response_Consultation_Audit_Reform.pdf

Government response was added on 9 April 2025 and can be found here Local audit reform: a strategy for overhauling the local audit system in England - GOV.UK

This consultation sought views on the approach to local authority funding reform through the local government finance settlement from 2026-27.

This consultation sought views on the approach to determining new funding allocations for local authorities and fire and rescue authorities. It covered: guiding objectives and principles; measuring differences in demand for services and the cost of delivering them; measuring differences in locally available resources; the New Homes Bonus; and implementing changes and keeping allocations up-to-date. It also covered: ways the Government can reduce demands on local government to empower them to deliver for communities; and sales, fees and charges reform. It invited views on the possible equalities impacts of these proposals.

The consultation could be found at https://www.gov.uk/government/consultations/local-authority-funding-reform-objectives-and-principles.

The closing date for responses was 11:59pm on 12 February 2025.

The IRRV response can be found here: IRRV_Response_Consultation_Funding_Reform.pdf

This consultation sought views on a range of proposals aimed at implementing technical reforms to the compulsory purchase process and compensation rules to make it cheaper, quicker and fairer.

The paper and on-line response link could be found at Compulsory Purchase Process and Compensation Reforms - GOV.UK.

Closing date for responses was 13 February 2025.

The Law Commission’s first Consultation Paper on “Business Tenancies: the right to renew” was published on 19 November. Publication marks the beginning of a 3-month consultation period, ending on 19 February 2025.

Their Business Tenancies project was a review of the 1954 Act. The Act gives business tenants a legal right to another tenancy when their existing tenancy comes to an end (a right known as “security of tenure”), subject to the landlord’s ability to oppose another tenancy in certain circumstances.

The Consultation Paper asked key questions about the possible options to reform the 1954 Act. In particular, they considered the pros and cons of the current “contracting-out” model of security of tenure and considered three alternative models: mandatory security of tenure, abolition of security of tenure and a “contracting-in” model. They sought consultees’ views on which model they prefer. They also sought views on whether or not the types of business tenancy which can benefit from security of tenure – the Act’s scope – are the right ones.

After they have analysed all the responses to our first Consultation Paper and reached conclusions on the issues it raises, they will then expect to publish a second, technical Consultation Paper.

Alongside the Consultation Paper, they published a short survey on the impact of Part 2 of the Landlord and Tenant Act 1954 (“the 1954 Act”) on the current commercial leasehold market.

The consultation can be found here. The survey can be found here.

The deadline for responses was 19 February 2025.

The IRRV's response can be found here: IRRV_Response_Consultation_L_and_T_Act_1954.pdf

The Bankruptcy and Diligence (Scotland) Bill completed its progress through the Scottish Parliament on 6 June 2024. Section 1 of the Bill requires Scottish Ministers to create a moratorium on debt recovery action by creditors against individuals who have a mental illness. This is an enabling power which lays out the framework for the moratorium with the detail of the process to be provided in secondary legislation.

A draft of the The Debt Recovery (Mental Health Moratorium) (Scotland) Regulations has now been produced. This is based on the expert Mental Health Moratorium working group's recomendation, feedback from the Mental Health Moratorium public consultation, and various debates during scrutiny of the Bankrupty and Diligence (Scotland) Bill.

This consultation was formed from the draft Regulations (although please note that some minor changes have been made to the Regulations since they were shared with the Scottish Parliament). Feedback received during this consultation will be used to finalise and commence the Mental Health Moratorium Regulations subject to the will of Parliament.

The consultation could be found at The draft Debt Recovery (Mental Health Moratorium) (Scotland) Regulations - Scottish Government consultations - Citizen Space

The deadline for responses was 17 March 2025.

The IRRV's response can be found here: Debt_Recovery_(Mental_Health_Moratorium)_(Scotland)_Regulations_IRRV_Submission.pdf

At the Autumn Budget 2024, the government announced its intention to introduce permanently lower business rates for retail, hospitality and leisure properties from 2026-27 to level the playing field for the high-street. 

This paper set out the government’s priority areas of reform to achieve the remaining objectives. The paper included the following chapters:

• Chapter 1 explains why the government believes the business rates system needs to be reformed.
• Chapter 2 details the immediate actions taken by the government in Autumn Budget 2024 to protect the high street.
• Chapter 3 sets out the government’s areas of interest for further reform.
• Chapter 4 sets out the government’s next steps and how stakeholders can participate.

The government was interested in receiving representations from all interested parties and stakeholders on the priority areas set out in chapter 3. They were especially interested in receiving representations from businesses and their representatives, local authorities, and rating agents.

They conducted engagement between November 2024 and March 2025, with an initial phase of engagement before Christmas.

The paper could be found here: Transforming business rates - GOV.UK 

The IRRV response can be found here: https://www.irrv.net/documents/weblinks/2025/3/IRRV-Response-Transforming-Business-Rates-28-03-2025.pdf

The Scottish Government invited responses to this consultation on a local authority General Power of Competence.

A General Power of Competence is commonly defined as a statutory power to do “anything that individuals may generally do”, and is currently available to local authorities in England, Wales, and Northern Ireland.

A number of representations have been made to the Scottish Government seeking the introduction of a similar General Power of Competence for local authorities in Scotland. 

However, despite the existence of a General Power of Competence in England, Wales and Northern Island, many local authorities continue to be reluctant to use that power to explore activity beyond those functions explicitly set out in statute, due to concerns as to potential legal challenge and interpretations by the courts of the limitations of the scope of this power.

This consultation therefore sought to establish what functions, beyond those already conferred by statute, local authorities in Scotland may wish to pursue and whether new legislation or amendments to existing legislation would be required to deliver those additional functions.

This consultation also sought to explore how best to deliver a level of confidence and assurance to local authorities to ensure that any further powers are utilised effectively. 

Responses were sought, in relation to both existing legislative powers in Scotland and the wider legislative powers in England, Wales and Northern Ireland, on the barriers to using such power, the concerns and perceived risks and potential conflict with other legislative provisions.

Views were also sought on how best to ensure that legislation contains the right balance of flexibility and control to mitigate risks arising from any greater statutory freedoms.

The consultation could be found here.

The consultation closed on 28 March 2025.

The Law Commission reviewed outdated compulsory purchase laws to support a faster, simpler and more modern land acquisition process.

They published a consultation paper on compulsory purchase as part of a review of the law on compulsory purchase and compensation. They sought views from anyone with an interest in or awareness of this area of law. The consultation was open until 31 March 2025.

The full consultation paper was available, as well as a summary of the consultation paper, and a Welsh version of the summary. 

To meet the Welsh Government’s commitment to improve the appeals process and provide greater transparency, they planned to make the following changes:

• Clearly define the operational responsibilities of each organisation, the Valuation Office Agency (VOA) and the Valuation Tribunal for Wales (VTW), to improve taxpayers’ understanding of who does what and when.
• Enable the VOA to provide taxpayers with their own property data and any available evidence used to arrive at their banding earlier in the process, thus improving transparency and allowing people to make informed choices as early as possible.
• Ensure the VOA and the VTW clearly set out the choices and next steps in correspondence with the taxpayer and provide an option for taxpayers to withdraw after reviewing property data and evidence provided.
• Remove the automatic referral of an unresolved proposal to the VTW, allowing autonomy for taxpayers to decide how far into the process they wish to go.

The paper could be found at https://www.gov.wales/proposed-changes-council-tax-proposals-and-appeals-system

The closing date for comments was 3 April 2025.

The IRRV response can be found here: IRRV-Response-Wales-CTax-Proposals-and-Appeals.pdf

In November 2023 the Department of Finance consulted on seven rates proposals: four in the non-domestic sector and three in the domestic sector.

The consultation process was advertised in the local press and attracted a significant amount of coverage in local and national media, and social media; it launched on 7 November 2023 and the associated summary consultation report was published on 10 September 2024.

This supplementary consultation built on that process and the feedback provided to the Department.

The two Domestic proposals looked at by the Department in this supplementary consultation were:

1. Increasing the maximum capital value cap (“the cap” or “max cap”) within the domestic rating system from £400,000 to £485,000.
2. Reduction in the Early Payment Discount from 4% to 2%.

The consultation could be found at https://www.finance-ni.gov.uk/consultations/supplementary-consultation-domestic-rating-measures.

Closing date for responses was 25 April 2025.

The IRRV Response can be found here: https://www.irrv.net/documents/weblinks/2025/4/IRRV_Response_Consultation_NI_Domestic_Rating_Measures.pdf

This consultation sought views on the Scottish Government’s proposed approach to mitigate the two-child cap policy applied by the UK Government. The two-child cap restricts support through Universal Credit (UC) to the first two children in a family except in some limited circumstances. The consultation paper set out more fully the proposed approach which intends to deliver mitigation payments at pace and in line with the Scottish social security principles.

The Scottish Government proposed to mitigate the two-child cap in Scotland by making a flat-rate payment equal to the UC child element for each third and subsequent child in Scotland.

Mitigation of the two-child cap is not a straightforward task. It will require significant policy and technical work to develop and implement an appropriate solution. This includes co-operation from the UK Government around systems development, data sharing and legislation. The technical delivery of the mitigation must carefully consider risks, issues and dependencies such as data sharing with the Department for Work and Pensions (DWP).

The Social Security Programme commenced the ‘discovery’ phase of the project, which will impact delivery options, including joint work with DWP to agree, build and test additional data sharing functions and create a joint delivery plan.

The responses to this consultation, alongside the outputs of that discovery process, will inform the Scottish Government’s approach to drafting the legislation that will be necessary to deliver the payments.

The consultation could be found here: https://consult.gov.scot/social-security/mitigation-of-the-two-child-cap-consultation/

Closing date for responses was 18 April 2025.

This consultation sought views on the implementation of measures in the Supported Housing (Regulatory Oversight) Act 2023. It focused on the detail of a licensing regime and National Supported Housing Standards and includes content on Housing Benefit.

The Supported Housing (Regulatory Oversight) Act, which secured Royal Assent on 29 June 2023, gives the Secretary of State powers to introduce a licensing regime for supported housing, and the power to set National Supported Housing Standards for England. It places a duty on local housing authorities to produce supported housing strategies to understand current availability and future need for supported housing.

This consultation sought views on how government will implement the measures and inform the drafting of regulations and accompanying guidance. It also informed work by the Department for Work and Pensions on linking licensing to entitlement to claim Housing Benefit in England and any opportunities to link to existing frameworks in Scotland and Wales. It also included work to define care, support and supervision in Housing Benefit regulations for Great Britain. 

The consultation can be found here. 

The deadline for responses was 15 May 2025.

The IRRV's response can be found here: IRRV_Response_Supported_Housing_Regulations_Consultation.pdf

In 2024 the Scottish Parliament passed the now Visitor Levy (Scotland) Act, which for the first time gave local authorities the power to introduce a visitor levy on overnight accommodation in their area. As the Act was being considered by Parliament, calls were made for a similar levy power to be given to local authorities in relation to cruise ship passengers.

The Scottish Government therefore committed to exploring such a levy, and this consultation was the latest part of that work. They had already held roundtable events to hear the views of the cruise ship industry, local government, and others. They wanted to continue the helpful dialogue begun at those events, and explore further what a cruise ship levy could mean in a Scottish context.

They wanted to hear from those with views and knowledge in this area, including local authorities, those involved with the cruise ship sector, ports, island communities, those involved with tourism and others, including businesses large and small.

The consultation could be found at https://consult.gov.scot/local-government-and-communities/cruise-ship-levy-scotland/

Closing date for responses was 30 May 2025.

The IRRV's response can be found here: IRRV-Response-Cruise-Ship-Levy.pdf

An important part of the non-domestic rates system is regular revaluations of all properties in the tax-base. Revaluations are carried out to maintain fairness, by ensuring the liabilities of ratepayers are updated to reflect changes in the property market.

At the heart of the Welsh Government’s non-domestic rates reforms is a move to more frequent revaluations. The Local Government Finance (Wales) Act 2024 provides for revaluations to occur every three years, from 1 April 2026 onwards.

The Cabinet Secretary for Finance and Welsh Language sought views from various organisations on the future of non-domestic rates transitional relief. See: NDR-Future-of-TR-Stakeholder-Letter-ENG.pdf or NDR-Future-of-TR-Stakeholder-Letter-CYM.pdf.

Closing date for responses was 31 May 2025.

The IRRV's response can be found here: IRRV-Response-Wales-Future-of-TR.pdf

This consultation sought views on the approach to delivering a business rates reset, updating government’s assessment of how much business rates are available through updating business rates baselines.

It followed on from the information set out in the December 2024 consultation on Local authority funding reform: objectives and principles, and covered the approach to a reset, proposed methodology for calculating business rates baselines – including the use and availability of data – and invites views on the possible equalities impacts of these proposals.

A summary of the proposals in the consultation is set out at Chapter 4. A glossary is available at Annex C for defined technical terms used in this consultation.

The consultation could be found at Local authority funding reform – Resetting the business rates retention system - GOV.UK

Closing date for responses was 2 June 2025.

The IRRV's response can be found here: IRRV-Response-Resetting-BR-Retention.pdf

The Cabinet Secretary for Finance and Welsh Language, Mark Drakeford MS, launched a consultation on the Welsh Government’s proposals to address the avoidance of non-domestic rates, from 1 April 2026.

The consultation set out the Welsh Government’s proposals and asks for views. They consulted on proposals for regulations to:

• define a range of artificial avoidance arrangements, giving effect to the general anti-avoidance framework we have established
• create a duty for ratepayers to report certain changes of circumstances to billing authorities

The consultation can be found at https://www.gov.wales/measures-address-avoidance-non-domestic-rates

Closing date for responses was 30 June 2025.

The IRRV's response can be found here: IRRV-Response-Wales-NDR-Avoidance-Consultation.pdf

This consultation set out plans and proposals to reform health and disability benefits and employment support. This Green Paper was an important staging post on a journey of reform, building on the vision and approach set out in the Get Britain Working White Paper in November 2024.

The consultation can be found at  https://www.gov.uk/government/consultations/pathways-to-work-reforming-benefits-and-support-to-get-britain-working-green-paper?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=43870569-74d5-4bec-aa32-9273846a5272&utm_content=daily

Closing date for responses was on 30 June 2025.

This consultation invited 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 was aimed at anyone with an interest in the enforcement of debts and fines using the Taking Control of Goods procedure. This included but was 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 was 11:59pm on 21 July 2025.

The IRRV's response can be found at: IRRV-Response-Enf-Sector-Regn-Consultation-July-2025.pdf

The Welsh Government worked on improvements to the way Council Tax is collected. This consultation proposed 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 included making the legislative steps in the process clearer, adopting best practice that are 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 sought views on proposed changes to improve the administration and enforcement of Council Tax. The consultation applied only to Wales. 

The Welsh Government proposed 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 was 23 July 2025.

The IRRV's response can be found here: IRRV-Response-CT-Admin-Enf-Wales-ltr-July-2025.pdf

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

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

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

Closing date for responses was 12 August 2025.

The IRRV's response can be found here: IRRV-Response-NDR-Multipliers-Wales-August-2025.pdf

The Welsh Government were working on improvements to the range of discounts, disregards and exemptions which operate in the Council Tax system. This consultation concluded a review of each category and seeks views on proposed changes. It also confirmed 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 was 15 August 2025.

The IRRV's response can be found here IRRV-Response-CT-Discounts-Exemptions-Wales-August-2025.pdf

This consultation sought 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 covered:

• 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 covered:

• 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 invited 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 was 15 August 2025.

The IRRV's response can be found here: IRRV-Response-Fair-Funding-Review-2.pdf

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

The Committee considered:

• 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 were:

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 was 17 August 2025.

The IRRV's response can be found here IRRV-Response-Social-Security-Spending-Scotland.pdf

MHCLG sought 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 was 12 September 2025.

The IRRV's response can be found here: IRRV-Response-CT-Improving-Admin-September-2025.pdf

In its first major update since 2014, the standard represents several years of collaborative development with technical experts and reflects RICS' commitment to protecting public interest through standards and clarity in regulation. The updated standard was designed to be globally relevant and applicable to members providing expert evidence in civil proceedings before tribunals worldwide.

The updated standard reinforces the fundamental principle that defines expert witness practice: the primary duty of expert witnesses is to the tribunal, not the client. This means all reports and evidence must be independent, unbiased, and within the surveyor’s true expertise.

Key updates

• Global application

  The 5th edition applies worldwide, while recognising local legal differences. It aims to work within various legal systems while maintaining core professional principles.

• Enhanced professional protection

  The standard provides clear fee guidance on conditional and deferred fees, protecting professional independence. It also includes risk mitigation for high-volume cases, template usage, and professional responsibilities. There are clearer requirements for identifying and disclosing conflicts of interest, along with an explanation of legal consequences for non-compliance.

• Modern practice integration

  The update covers provisions for AI use, digital evidence, and new legal procedures, emphasising the quality and relevance of expert evidence. 

RICS welcomed member and stakeholder feedback to ensure the standard was:

• practical: achievable in real-world expert witness practice

• relevant: addresses current and emerging challenges

• clear: easy to understand and implement

• global: applicable across different jurisdictions and legal systems.

The consultation can be found at RICS launches global consultation on updated expert witness standard

Closing date for responses was 7 October 2025.

The IRRV's response can be found here: IRRV-Response-RICS-Expert-Witness-October-2025.pdf

This consultation sought views on the potential introduction of fees for appeals on non-domestic rating valuations.

The non-domestic rates system was reviewed in 2017 by the independent Barclay Review which aimed to support growth, improve administration and increase fairness of the non-domestic rates system. The report of the Barclay Review called for reforms to the appeals system to modernise the approach, reduce appeal volume and ensure greater transparency and fairness.

A new two-stage appeals system was introduced on 1 April 2023 to improve information-sharing between parties early in the process and help settle appeals amicably without necessarily requiring the involvement of the Scottish Tribunals.

In the first stage of the appeals process, if a property owner or occupier disagrees with the valuation of their non-domestic property, they may within prescribed timescales submit a proposal to the Assessor to amend it. The outcome of the proposal stage can in certain circumstances be appealed to the Local Taxation Chamber, First-tier Tribunal for Scotland.

Fees are potentially a means to support the effective and efficient running of the appeals system and to help deliver fairness for all. There is currently no fee for lodging a proposal with the Assessor, or an appeal with the Local Taxation Chamber.

This consultation sought views on the potential introduction of fees, and the design considerations for any fees, for non-domestic rating appeals lodged with the Local Taxation Chamber.

The consultation can be found at https://consult.gov.scot/local-government-and-communities/fees-appeals-non-domestic-rating-valuations/

Closing date for responses was 8 October 2025.

The IRRV's response can be found here: IRRV-Response-Fees-Appeals-Scotland-October-2025.pdf

The ECB produce Standards and guidance for ECB accredited enforcement firms and those who work for them. They published their first Standards for Enforcement Firms and Agents in October 2024, which you can view here:

Standards – enforcementconductboard

They consulted on additional Standards, addressing vulnerability and ability to pay. At their core, these draft Standards aimed to do two things:

• improve the way that enforcement firms and agents identify and respond to vulnerable people, and
• increase the use of sustainable payment arrangements for people who can’t pay their debt in full immediately

The consultation could be found at Vulnerability and Ability to Pay Standards - enforcementconductboard

The deadline for responses was 31 October 2025.

The IRRV's response can be found here: IRRV-Response-ECB-Vulnerability-Standards-October-2025.pdf

Since April 2023, self-catering properties must be available for 252 days and actually let for 182 days each year to pay non-domestic rates instead of council tax. The rules were brought in to ensure property owners make a fair contribution to their local community.

The Welsh Government souhght views on 2 key changes to the way the rules are applied, to give the sector extra stability:

• Allowing holiday let owners to use an average of 182 days let over several years. This means those who narrowly miss 182 days letting in the latest year would remain on non-domestic rates if they had achieved it on average over 2 or 3 previous years.
• Allowing up to 14 days of free holidays donated to charity to count towards the 182-day target.

The consultation also asked whether councils should consider giving businesses more time to adjust, such as a 12-month grace period before they may have to pay higher council tax rates when they move from non-domestic to domestic classification.

The consultation can be found at Proposed refinements to the classification of self-catering properties for local tax purposes | GOV.WALES

Closing date for responses was 20 November 2025.

The IRRV's response can be found here: IRRV-Response-Self-Catering-Wales-November-2025.pdf

In December 2024, the Finance Minister outlined that the Department of Finance would be undertaking a comprehensive Strategic Review of all rates support provided by the Executive. In the non-domestic rating system alone more than a quarter of a billion pounds is allocated each year to rates support.

Year 1 of the Strategic Review (2024/25) was focused on the taxbase analysis and policy proposals underpinning the supplementary consultation on options for two domestic rating policies; Maximum Capital Value (Max Cap) and Early Payment Discount (EPD). That consultation process (from 29 Jan to 25 April 2025) was aimed at refining the progressivity of the tax, a key element of preparing the groundwork for a future domestic revaluation in 2030.

Year 2 of the process for 2025/26 will look at two policy measures within the non-domestic rating system. The first measure is the Small Business Rate Relief (SBRR) scheme including the scope for enhanced sectoral targeting and application. The second measure to be looked at is the exclusion elements and liability level within Non Domestic Vacant Rating (NDVR). Both of those policy areas were selected due to their urgent strategic importance and had been highlighted by business stakeholders in their engagement with the Department and Ministers following the restoration of the Executive in February 2024.

The Department will make contact with stakeholders directly as the review process progresses. Queries can be directed to ratingpolicy@finance-ni.gov.uk in relation to the review.

The ‘Strategic Review of Rating - Terms of Reference’ can be found at https://www.finance-ni.gov.uk/publications/strategic-review-rating-terms-reference.

The Institute published a response to the Department of Finance’ Strategic Review of Rates, and to their ongoing consideration of Small Business Rate Relief & Non-Domestic Vacant Rating in Northern Ireland, on 24 November 2026. The response can be found here: https://www.irrv.net/documents/weblinks/2025/11/A%20IRRV-Response-NDVR-SBRR-NI-2025.pdf