Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
This note provides an introduction to overview and scrutiny committees in local authorities, their development and the relevant legislative provisions. It also notes specific powers available to local councils to scrutinise other bodies. The note principally covers England, with some reference to Scotland, Wales and Northern Ireland.
Overview and Scrutiny in Local Government (292 KB , PDF)
Overview and scrutiny committees were established in English and Welsh local authorities by the Local Government Act 2000. They were intended as a counterweight to the new executive structures created by that Act (elected mayors or leaders and cabinets). Their role was to develop and review policy and make recommendations to the council.
Today, the legislative provisions for overview and scrutiny committees for England can be found in the Localism Act 2011. Those for Wales are in the Local Government (Wales) Measure 2011, and those for Northern Ireland are in the Local Government Act (Northern Ireland) 2014. There are no legislative provisions for overview and scrutiny in Scotland, though many Scottish local authorities do operate scrutiny committees alongside executive structures.
Local authorities also manage processes of ‘external scrutiny’, where their committees look at issues which lie outside the council’s responsibilities. In England, specific powers exist to scrutinise health bodies, community safety partnerships, and Police and Crime Commissioners. Combined authorities are also required to establish overview and scrutiny committees.
Overview and Scrutiny in Local Government (292 KB , PDF)
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
A briefing paper which "maps" (or summarises) the main elements of the United Kingdom's uncodified constitution.
A briefing on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25