Local government taxation
A briefing paper on local government taxation, including taxes currently available to UK local authorities and recent debates on alternative local taxes.

A briefing on the provisions in the Coronavirus Bill 2019-21 concerning powers to waive legal requirements around local authority meetings.
Coronavirus Bill: Local authority meetings (102 KB , PDF)
Clause 78 of the Coronavirus Bill 2019-21 introduces regulation-making powers with regard to meetings and proceedings of local authorities.
These provisions appeared as Government amendments, introduced at Committee Stage in the Commons on 23 March 2020. They were approved without debate. They now form clause 78 of the Bill as introduced into the House of Lords on 24 March 2020.
The Government’s exact plans for exercising these regulation-making powers, and the timescale in which they will be exercised, are not yet known at the time of writing.
This part of the Bill extends to England, Wales and Northern Ireland. The regulation-making powers are to be held by the (UK) Secretary of State, the Welsh Ministers, and the Northern Ireland Department for Communities respectively. Any regulations are to be made under the negative procedure in each legislature.
Coronavirus Bill: Local authority meetings (102 KB , PDF)
A briefing paper on local government taxation, including taxes currently available to UK local authorities and recent debates on alternative local taxes.
A briefing paper explaining the revaluation of business rates that will come into effect on 1 April 2023, in England, Scotland, Wales and Northern Ireland.
This briefing is a short summary of current government administered funds designed to support local economic growth.