Select Committee · Housing, Communities and Local Government Committee

Local Authority Financial Sustainability and the Section 114 Regime

Status: Closed Opened: 1 Dec 2020 Closed: 25 Oct 2021 9 recommendations 11 conclusions 1 report

This inquiry will consider the scale and depth of financial sustainability issues within local authorities with the potential to lead to the issuing of S114 notices, including the effect of commercial investments and the impact of Covid-19, and the role of central government in helping councils avoid this outcome.

Clear

Reports

1 report
Title HC No. Published Items Response
Second Report - Local authority financial sustainability an… HC 33 19 Jul 2021 20 Responded

Recommendations & Conclusions

5 items
2 Conclusion Second Report - Local authority financi… Rejected

We agree with the principle of incentivising councils to grow business rates in their area,...

We agree with the principle of incentivising councils to grow business rates in their area, as a means of making them less reliant on central funding, but we are concerned about the impact on councils that, through no fault of their own, are less able to do this. As our … Read more

Government response AI summary
The government stated it would not proceed with the implementation of the Fair Funding Review and business rates reset in 2021/22. It confirmed that decisions on the future direction of local government finance reform will be taken at the ongoing Spending Review.
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Ministry of Housing, Communities and Local Government
4 Recommendation Second Report - Local authority financi… Rejected

We recommend that the Government implement the Fair Funding Review and business rates reset as...

We recommend that the Government implement the Fair Funding Review and business rates reset as soon as possible, as the quickest way of partly restoring the link between funding and need. The Government should also allow councils to retain 75% of business rates from 2022, but so that this represents … Read more

Government response AI summary
The government explicitly rejected the immediate implementation of the Fair Funding Review and 75% Business Rates Retention, stating that decisions on the way forward will be taken at the ongoing Spending Review.
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Ministry of Housing, Communities and Local Government
5 Conclusion Second Report - Local authority financi… Rejected

We are pleased that the allocation of the £300 million grant for social care mitigates...

We are pleased that the allocation of the £300 million grant for social care mitigates the distributional impact of the council tax rises, but we do not think the fairness of the funding model should be reliant on one-off, short-term grants. It is right that certain councils be compensated for … Read more

Government response AI summary
The government rejects the implied recommendation for council tax reform and revaluation, stating it has no plans for fundamental change. It argues that a revaluation would be expensive, lead to higher bills for many households, potentially penalise those on fixed incomes, and not address disparities …
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Ministry of Housing, Communities and Local Government
6 Recommendation Second Report - Local authority financi… Rejected

The Government should reform council tax by undertaking a revaluation of properties and introducing additional...

The Government should reform council tax by undertaking a revaluation of properties and introducing additional council tax bands, in line with the recommendations of our predecessor Committee. In the longer term, the Government should consider options for wider reform of council tax and business rates, including possibly replacing them with … Read more

Government response AI summary
The government rejects the recommendation, stating it has no plans to replace or fundamentally reform council tax. It argues that a revaluation would be expensive, lead to bill increases for many households, potentially penalise people on fixed incomes, and not address disparities in council tax …
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Ministry of Housing, Communities and Local Government
19 Conclusion Second Report - Local authority financi… Rejected

The absence of section 114 notices before 2018 is adduced as evidence that the regime...

The absence of section 114 notices before 2018 is adduced as evidence that the regime has been broadly successful. The consequences for a council of issuing a notice are serious, however, and we are concerned that, rather than concentrating minds, the regime might be hindering good financial management, as it … Read more

Government response AI summary
The government defends Section 114 notices as an important and effective part of the finance system, stating they operate within a wider system of checks and balances that should lead to earlier action, thus not committing to an intermediary "yellow card" measure.
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Ministry of Housing, Communities and Local Government

Oral evidence sessions

3 sessions
Date Witnesses
25 Mar 2021 Chris Buss · Croydon Council, Cllr Hamida Ali · Croydon Council, Katherine Kerswell · Croydon Council, Sarah Ironmonger · Grant Thornton View ↗
22 Feb 2021 Alex Skinner · Department for Levelling Up, Housing and Communities, Luke Hall · Ministry of Housing, Communities and Local Government View ↗
8 Feb 2021 Cllr Richard Watts · Local Government Association (LGA), Rob Whiteman · CIPFA View ↗

Who gave evidence

8 witnesses
WitnessOrganisationSessions
Alex Skinner · Director of Local Government Finance Department for Levelling Up, Housing and Communities 1
Chris Buss · Interim Section 151 Officer Croydon Council 1
Cllr Hamida Ali · Leader Croydon Council 1
Cllr Richard Watts · Chair of Resources Board Local Government Association (LGA) 1
Katherine Kerswell · Interim CEO Croydon Council 1
Luke Hall · Minister for Regional Growth and Local Government Ministry of Housing, Communities and Local Government 1
Rob Whiteman · Chief Executive CIPFA 1
Sarah Ironmonger · Director of Audit Grant Thornton 1