Recommendation 24

HM Government · verbatim extract Deferred

41. Ministry of Housing, Communities and Local Government (MHCLG) Ministers and officials already work very closely with those in His Majesty’s Treasury (HMT), each playing different, important roles within the system of local taxation. HMT has oversight of the UK tax system as a whole and responsibility for strategic tax policy and policy development including the setting of tax rates and most reliefs. MHCLG holds relevant primary legislation and is responsible for ensuring the effective administration and operation of the local tax system, including policy maintenance, stewardship and implementation. 42. The Valuation Office Agency (VOA) is an executive agency of His Majesty’s Revenue & Customs (HMRC) and is responsible for the valuation of domestic property for council tax, as well as non-domestic property and land for business rates in England and Wales. The VOA also deals with valuation checks and challenges, while the independent Valuation Tribunal for England handles appeals. The Government has announced plans for the VOA to become part of HMRC to increase efficiency, business experience and ministerial accountability. This will improve the experience of taxpayers and businesses by cutting the time spent managing taxes, and strengthen political oversight, accountability, and delivery. 43. HMT and MHCLG will continue to work closely together to deliver on the Government’s ambition to reform the tax system by creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century, and to ensure that tax decisions that affect local government are considered in the round at fiscal events. The Big Pressures