insight - irrv
TRANSCRIPT
INSIDE: Partnership working • Protecting the public purse • News & events • Technology • Student cornerINSIDE: REVENUES ROUNDUP • COMMERCIALISATION • TECHNOLOGY • CREDIT NOTES
JULY 2019 £7.75 www.irrv.net
ISSN
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The monthly journal of the Institute of Revenues, Rating & Valuation
INSIGHT
IRRV Spring Conference 2019Kerry Macdermott and John Roberts report from the conference which boasted a sold-out exhibition and an increased delegate attendance, at the Queens Hotel, Leeds
Your IRRV Council: FeaturesIN
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©IRRV 2019. Reproduction in whole or in part of any article is prohibited without prior written consent. The views expressed in this magazine do not necessarily represent the views of the Institute. Whilst all due care is taken regarding the accuracy of information, no responsibility can be accepted for errors. Any advice given does not constitute a legal opinion.
2 www.irrv.net • Forums • Conferences • Training Days • News • Online Training • Qualifications • Membership • Jobs • Council • Tel 0207 831 3505
IRRV INSIGHT
Managing Editor
John Roberts
Editorial Director
Lester Dinnie
Designers
Clare Barker
Roddy Clenaghan
Copy Editor
Vicki Chastney
Publisher
WSA
IRRV
Chief Executive
David Magor
OBE IRRV (Hons)
Northumberland House
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Enquiries
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Editorial
John Roberts IRRV (Hons)
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IRRV Insight is produced by WSA
on behalf of the IRRV.
Unless otherwise indicated, copyright
in this publication belongs to the IRRV.
July 2019 ISSN 1361-1305
Cover story 18SENIOR VICE PRESIDENTAndrew HethertonMRICS IRRV (Hons)
IRRVPRESIDENTLouise FreethFIRRV
Allan ClarkMSc FIRRV MCMI
Richard HarbordMPhil CPFA FCCA IRRV (Hons) FIDP FBIM FRSA
Carla- Maria HeathBA IRRV (Hons)
Zoe Kent IRRV (Hons)
Paul McDermottIRRV (Hons)
Jim McCaffertyIRRV (Hons)
Nick RoweIRRV (Hons)
Ian FergusonIRRV (Hons)
Simon Green MRICS IRRV (Hons)
Alan BronteFRICSIRRV (Hons)
Roger MessengerBSc (Est Man) FRICS FIRRV MCIArb REV
Kevin StewartFIRRV MAAT MCMI
Bob TrahernIRRV (Hons)
David ChapmanIRRV (Hons)
JUNIOR VICE PRESIDENTAlistair TownsendIRRV (Hons) MCMI
IMMEDIATE PAST PRESIDENTGordon HeathBSc IRRV (Hons)
HONORARY TREASURERAllan TraynorFCCA IRRV (Hons)
IRRV Performance Awards 2019
LEE HURSTreturns to host the Gala Evening
www.irrv.net
IRRV Spring Conference 2019Kerry Macdermott and John Roberts report from the conference which boasted a sold-out exhibition and an increased delegate attendance, at the Queens Hotel, Leeds.
Editor’s welcomeContents
John Roberts IRRV (Hons) is Managing Editor of the Institute’s magazines
This month we provide yet another interesting and varied edition, and one that incorporates a report of the first in a series of events that form our ‘conference season’. In addition to all the detail of the recent Spring Conference, held in Leeds in mid-May, we have included some special features which recognise the key aspects of our profession. Alistair Townsend presents an extended version of his popular ‘Revenues roundup’ feature, in which he analyses the Citizens Advice report entitled ‘The Costs of Collection: The high price of council tax debt collection’, on behalf of the IRRV’s Local Taxation and Revenues Faculty Board. Turn straight to page 13 for his hard-hitting response – it is bound to prove of interest to all of you engaged in the collection of local taxation. As the increasingly precarious status of the finances of local councils makes headline news, Doug Forbes and the CJC team provide their reasoning behind the increase in the use of commercialism in the delivery of services and balancing the books. Our benefits and welfare reform contribution this month comes in the form of the usual thought-provoking column from Geoff Fimister, which promotes the cause of the underdog in the reform process. The valuation menu is served up as usual by Patrick Bond’s regular summary of cases, news and events, and we also include the second and final part of Peter Scrafton’s review of recent case law concerning charitable rate relief and its associated difficulties, together with all the latest news from the Valuation Faculty Board. Many of our regulars are in the following pages, too. In addition to IRRV President Louise Freeth’s recent travels, we include more from Equita on the enforcement agenda, a fresh view of making ends meet from Christians Against Poverty and a summary of the most effective ways of dealing with call-handling and enquiries from David Graaff. All that remains, of course, is for you to... read on and enjoy!
“ Welcome to the July edition of the IRRV’s membership magazine, Insight.”
Chief Executive’s notes 05
News and events 06
Education and membership 09
Mrs Arbuthnot-Farquharson’s diary 10
From the archives 11
Faculty Board report 12
Revenues roundup 13
Benefits bulletin 16
Valuation matters 17
A fresh insight 21
Scrafton’s law 22
Sundry debt management 24
Credit notes 25
Commercialisation 26Commercialisation in local government is having a big impact and there is more to come!Doug Forbes reports.
Collection & enforcement 29
Technology 30
Customer delivery 33
Poverty awarenes 34
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Follow us on Twitter David Magor on Twitter Follow us on Facebook Presidents Blog
• the world of work seen though the eyes of Harrison Waine
• valuation methods and process dominate the agenda worldwide, Paul Sanderson’s latest travels discover
• the legal agenda is unpicked by our Barrister expert, Alan Murdie.
What’s in the next issue...
E: [email protected] T: 020 7691 8994W: www.irrv.net/apprenticeships
• Are you looking to employ an Apprentice?
• Maybe you already have a member of staff in your Revenues & Benefits Team who could benefit from training to upskill?
• The IRRV are an approved provider listed on the Register of Apprenticeship Training Providers (RoATP).
• If your organisation is looking for an apprenticeship in Revenues and Benefits get in touch today.
From May 2017, employers with a pay bill of over £3m are required to contribute to an Apprenticeship Levy Account. The Government set targets for the number of apprentices each organisation must employ each year by 2020. If the funding in the levy account is not used within 2 years, the oldest funds are automatically removed from the account. So now is the time for employers, with restricted training budgets, to engage the IRRV to deliver a separately funded, Revenues and Benefits apprenticeship. The IRRV apprenticeship not only leads to the award of the Level 4 Apprenticeship qualification, but a key benefit, for both the apprentice and the employer, is that successful apprentices will be awarded the Certificate in Local Taxation, Revenues and Welfare Benefits. This enables them to become a Technician member of the Institute i.e. if the apprentice continues to be a member of the IRRV, they will be able to use the designatory letters ‘Tech IRRV’ after their name.
How it works
The IRRV have considerable experience in training staffin all aspects of Revenues and Benefits. We offer a‘blended learning’ approach to training. As discussedand agreed with the employer, the IRRV will deliver thefollowing training products and services as part of ourapprenticeship training programme:• Legislation / Administration Training• Conferences and Professional Meetings• Forum Meetings• Training Courses• Webinars (Technical and Soft Skills)
• On-line Learning• Off-site Work and Research• Face-to-face• End Point Assessment preparation and support
In addition to the above, as the apprenticeship trainingfee includes IRRV membership, the apprentice willreceive the following membership benefits:• The IRRV’s prestigious monthly journal, Insight• Membership of their local IRRV association• Subject to agreement with their employer, the
apprentice could also attend the IRRV’s flagship Annual Conference and the Spring Conference
• Free access to the Technical Enquiry Service• The IRRV’s monthly newsletter, containing the latest
legislative changes, government announcements and current developments within the profession
Fees
Fees will depend on the number of apprentices in each regional cohort. Please contact us to discuss your requirements or go to our website using the link below.
Enquiries
For all enquiries on Apprenticeships, please contact us at [email protected] or telephone us on 020 7691 8994.
IRRV ApprenticeshipsThe IRRV Level 4
Revenues and Welfare Benefits Practitioner Apprenticeship
Becoming an IRRV Member • For details on how to join the IRRV, costs and applications for membership: Log on to www.irrv.net
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Both Universal Credit and Check Challenge and Appeal have proved to be a veritable minefield for those responding to the difficulties experienced in the digital delivery of these services and the frailty of ‘test and learn’, which is a less than satisfactory approach to the delivery of digital public services in the 21st century. So it is with a degree of trepidation that we witness the ‘green shoots’ of the use of HMRC’s digital tax accounts in the collection of the non-domestic rate.
In the 2016 Budget, the Chancellor made the following statement:
“The government will transform business rates billing and collection. By 2022, local authority business rate systems will be linked to HMRC digital tax accounts so that businesses can manage their rates bills in one place alongside other taxes.”
As a first step to fulfil this statement the government laid the Non-Domestic Rating (Preparation for Digital Services) Bill in the House of Commons on 25th April 2019. Its second reading took place on 13th May 2019 and it completed its Commons stages on 20th May 2019. During its passage it received general support from the opposition and no amendments were tabled at any of its House of Commons stages. The House of Lords gave the bill a first reading on 21st May 2019. The Bill’s second reading and remaining stages are planned to be completed before this edition of Insight goes to press.
For its introduction into the House of Lords, the Bill was accompanied by a ’Library Briefing’. This is normal practice and should not cause alarm, however some of the content
and ministerial responses to questions on that content do raise significant issues for the future of the administration of the non-domestic rate.The ’Briefing’ is essential reading for those in local government and the private sector who are involved in the administration and collection process. The negative and uncertain responses from government ministers should set the alarm bells ringing. One of the key advantages of the current system is the exceptional ’world class’ performance of billing authorities in the collection of the tax. To put this at risk is absolute folly. I realise at this early stage it is unwise to read between the lines, but to link non-domestic rate collection to the digital tax
accounts could have severe repercussionsfor collection performance, cash allocation and the transfer of funds to local authority bank accounts.
Those involved in the consultation process, including the Institute and other professional bodies, must closely monitor these developments in the early stages, to ensure the fiscal structures of local government are not damaged.
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“ I realise at this early stage it is unwise to read between the lines, but to link non-domestic rate collection to the digital tax accounts could have severe repercussions for collection performance, cash allocation and the transfer of funds to local authority bank accounts.”
Could the aligning of business rates and tax collection see a digital disaster looming on the horizon?
...asks David Magor
CHIEF EXECUTIVE’S NOTES
E: [email protected] T: 020 7691 8994W: www.irrv.net/apprenticeships
• Are you looking to employ an Apprentice?
• Maybe you already have a member of staff in your Revenues & Benefits Team who could benefit from training to upskill?
• The IRRV are an approved provider listed on the Register of Apprenticeship Training Providers (RoATP).
• If your organisation is looking for an apprenticeship in Revenues and Benefits get in touch today.
From May 2017, employers with a pay bill of over £3m are required to contribute to an Apprenticeship Levy Account. The Government set targets for the number of apprentices each organisation must employ each year by 2020. If the funding in the levy account is not used within 2 years, the oldest funds are automatically removed from the account. So now is the time for employers, with restricted training budgets, to engage the IRRV to deliver a separately funded, Revenues and Benefits apprenticeship. The IRRV apprenticeship not only leads to the award of the Level 4 Apprenticeship qualification, but a key benefit, for both the apprentice and the employer, is that successful apprentices will be awarded the Certificate in Local Taxation, Revenues and Welfare Benefits. This enables them to become a Technician member of the Institute i.e. if the apprentice continues to be a member of the IRRV, they will be able to use the designatory letters ‘Tech IRRV’ after their name.
How it works
The IRRV have considerable experience in training staffin all aspects of Revenues and Benefits. We offer a‘blended learning’ approach to training. As discussedand agreed with the employer, the IRRV will deliver thefollowing training products and services as part of ourapprenticeship training programme:• Legislation / Administration Training• Conferences and Professional Meetings• Forum Meetings• Training Courses• Webinars (Technical and Soft Skills)
• On-line Learning• Off-site Work and Research• Face-to-face• End Point Assessment preparation and support
In addition to the above, as the apprenticeship trainingfee includes IRRV membership, the apprentice willreceive the following membership benefits:• The IRRV’s prestigious monthly journal, Insight• Membership of their local IRRV association• Subject to agreement with their employer, the
apprentice could also attend the IRRV’s flagship Annual Conference and the Spring Conference
• Free access to the Technical Enquiry Service• The IRRV’s monthly newsletter, containing the latest
legislative changes, government announcements and current developments within the profession
Fees
Fees will depend on the number of apprentices in each regional cohort. Please contact us to discuss your requirements or go to our website using the link below.
Enquiries
For all enquiries on Apprenticeships, please contact us at [email protected] or telephone us on 020 7691 8994.
IRRV ApprenticeshipsThe IRRV Level 4
Revenues and Welfare Benefits Practitioner Apprenticeship
David Magor OBE IRRV (Hons) is Chief Executive of the Institute
David Magor on Twitter
IRRV Annual Conference & Exhibition 2019
Telford International Centre • 8th –10th October
Book now at: www.irrv.net
Annual General Meeting 2019The 2019 Annual General Meeting of the Institute will be held at the Telford International Centre, St Quentin Gate, Telford, on Tuesday 8th October 2019, at 5.30pm, at the conclusion of the first day of the Institute’s Annual Conference. The agenda for the meeting will include approving the Council’s Annual Report for 2018, approving the Accounts of the Institute for the year ended 31st December 2018 and fixing annual subscriptions for 2020.
The full notice of the AGM will be published on the Institute’s website – www.irrv.org.uk – from 30th August 2019.
www.irrv.net • Forums • Conferences • Training Days • News • Online Training • Qualifications • Membership • Jobs • Council • Tel 0207 831 3505
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NEWS AND EVENTS
The West Midlands Association is pleased to confirm that this year’s free recovery and enforcement event will take place on Friday 19th July at 10 Woodcock Street, Birmingham B7 4BG.
The event will start at 9.30am and run until around 3.30pm.
It will run along similar lines to previous years’ events, with speakers drawn from the enforcement, insolvency, investigations and legal professions as well as local authority revenues. If you would like to attend, contact Peter Haywood on [email protected] as soon as you can – space is limited, so an early response is advisable to secure a place.
It’s IRRV Association AGM season!As is always the case at this time of year, our many Associations celebratetheir Annual General Meetings, and in very different surroundings too!
In this edition, we select two Associations at opposite ends of the UK.The Scottish Association met in Falkirk’s Council Chamber on 9th May. Around a hundred
attendees witnessed presentations on the Business Growth Accelerator and Housing Benefit Overpayments, with Lesley Henderson elected as Association President. The photos include the presentation to some of the successful Scottish students in the IRRV examinations who received their certificates from the President.
– left to right: Andrew Deas (Fife Council – Diploma), Richard McFarlane (Falkirk Council – Diploma) and Lynn Bryson (Dumfries & Galloway Council – Certificate Level), together with a photo of Scottish Association Executive members who attended the event on the day.
The South Eastern Association AGM, not for the first time, took on a rather different slant, as members and guests descended on Sittingbourne’s Central Park for the main event ...and an evening of greyhound racing!
The attendees are photographed, and thanks go to Association President and Treasurer Patrick Knight, who avoided the suggestion from your Editor to invest all of the Association’s funds on the dog with the attractive striped jersey running on the outside trap in race number nine!
ASSOCIATION NEWS
The Supreme Court has found narrowly (three to two) in favour of the VOA in the appeal in Telereal Trillium v Hewitt. The hereditament was a dated office block in a residential area of Blackpool. Turn to page 17 for more details in Patrick Bond’s regular column.
VALUATION NEWS
Login to IRRV Member Area
Goodbye and good luck!The editorial team, IRRV staff and all those who know him would like to offer Institute Past President Kerry Macdermott best wishes, as he moves on from his appointment as Head of Commercial Services with the Institute, for ‘pastures new’. Thanks for all your hard work, Kerry, and good luck for the future.
INSTITUTE NEWS
IRRV Scottish Conference & Exhibition 2019 • 4 & 5 September, Crieff • Book your place now • Log on to www.irrv.net
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Dear reader,
Louise Freeth From Chester-le-Street to Dubrovnik via Leeds! An IRRV President’s life certainly brings variety
Letter from the President
Louise Freeth IRRV (Hons) is President of the Institute
April ended with the third round of National Council meetings, at which the outcome of the working parties’ recommendations on the consultation and future strategy for the Institute was the topic which dominated the day. I’d urge all members to attend the AGM in Telford, to vote on the issues which need to be put before that meeting and learn more about the outcome of the consultation process.
The AGM season also continued apace, as I journeyed to the Northern Counties and the picturesque setting of Chester-le-Street and the County Cricket Ground. The event was preceded by a professional meeting on revenues collection, which brought together an audience from both local government and registered social landlords, thanks to the organisational ability of Council member Ian Ferguson. The day was topped off by an evening meal with the speakers and members of the Executive in the haunted Lumley Castle. For those who have not visited, it is certainly somewhere I’d recommend, if only for the history. Dating back to 1389, Lumley Castle holds stories of betrayal,
war and was a favourite among visiting monarchs.
It was then my pleasure to attend the Spring Conference in Leeds, which, although I may be slightly biased, I thought was very successful for both delegates and exhibitors alike. It’s always slightly risky asking high profile speakers to address a conference and we did get off to a slightly shaky start as the first speaker on the benefit stream was unfortunately unable to get to us due to travel disruptions. However, Richard Harbord did a sterling job addressing the mixed audience of both revenues and benefits practitioners on the topic of local government finance. As always, the event was an opportunity to catch up with suppliers and colleagues from other authorities and discuss the issues we’re all facing, albeit perhaps over a beverage or two in the hotel bar.
From Leeds, I had a quick turnaround at home before accompanying the Chief Executive to The European Group of Valuers’ Associations (TEGoVA) event in Dubrovnik. TEGoVA represents a group of 71 valuers’ associations from 37 countries and is a truly international event, with representation from across
Europe and across ‘the pond’ and with delegates from the USA, Canada and, indeed, China. Now those of you who know me will realise that not only are my language skills limited (I can’t even speak Welsh!) but I am in no way an expert in valuation matters. Luckily, the Chief Executive had warned me about the language issue and headsets were available to ensure that we understood the presentations, with the help of simultaneous translation.
Following a fairly standard conference format, with presentations on the first day, the second was more of a United Nations style event with each Association sitting at a large table behind the flag of their nation and voting on various proposals, including whether to admit a new Portuguese association. The role of IRRV President is certainly not a dull one but is most certainly one which broadens your horizons. Although I’m still no expert on valuation, I do now know a little more about football, following an interlude at a local hostelry to watch the Watford match with our aforementioned Chief Executive, David Magor. Sadly the result didn’t go his or Watford’s way!
Yours, Louise
LEE HURSTReturns to hostthe Gala Evening
Wednesday9th October
Post-event entertainment by MADHEN
The Institute is pleased to announce that LEE HURST has agreed to return as host of the IRRV Performance Awards at the Gala Dinner in Telford on 9th October!
IRRV Performance Awards 2019
This year’s IRRV Annual Conference & Exhibition will take place at Telford International Centre, 8th –10th October 2019
Book your seat now at:
www.irrv.net
IRRV Annual Conference& Exhibition
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IRRV Recruitment
Apprenticeship Officer (x 2) | Salary £32,500PA
The Institute is looking to recruit two Apprenticeship Officers to support our apprentices who are undertaking the IRRV Level 4 Apprenticeship in Revenues and Welfare Benefits.
They will be responsible for assessing the work of apprentices each week whilst acting as their ‘Apprenticeship Buddy’. This will require holding 1-2-1 virtual meetings on a regular basis and conducting on-site observations and meetings at the apprentice’s place of work.
The Apprenticeship Officer will have the option of working from home on most days. On occasions, they will also be requested to attend meetings at IRRV HQ in London.
Candidates should have at least 5 years experience of working within Revenues and / or Welfare Benefits and preferably achieved the Institute’s Level 3 Certificate (Technician) qualification, or above.
For an informal chat and / or an application pack, please contact: Sue Williams-Lee (Head of Educational Services) at [email protected] or on 0207 691 8978.
Closing date for receipt of CVs is Friday 19 July 2019E: [email protected] T: 0207 691 8978
Apprenticeship Officer (x 2) Salary £32,500PA
Apply now!
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9 NEW MEMBERS
STUDENT MEMBERSNAME EMPLOYERIan Schroder Cheshire West & Chester CouncilPeter Derek Johnson Inform CPI Ltd
APPRENTICE MEMBERS NAME EMPLOYERJoanne Childs Broxtowe BCJuliet Hattingh Broxtowe BCBradley Lockwood Mansfield DCHenry Rastall-Conrad Kettering BCDaniel Dredge Spelthorne BCMichelle Lipscombe Spelthorne BCAinsley Robbins Publica GroupKaterina Sedlackova Spelthorne BCDanielle Stokes Spelthorne BCRupshana Uddin Enfield London BCKim Berry Stour Valley & Poole PartnershipKeri Kane Stour Valley & Poole PartnershipKalpana Patel Stour Valley & Poole PartnershipJane Yates Stour Valley & Poole PartnershipThomas Baker Solihull Metro BCOliver Wright Sandwell Metro BC
APPRENTICE MEMBERS cont.Hannah Bolton Rotherham Metro BCMichael Buckley E Riding of Yorkshire CJoel Dobson E Riding of Yorkshire CSally Everitt Richmondshire DCCharlotte Glasby Rotherham Metro BCCarl Hayes Doncaster Metro BCConnie Hollingsworth Rotherham Metro BCChristopher Megginson E Riding of Yorkshire C
AFFILIATE MEMBER NAME EMPLOYERIan McManus Lateral Technology Ltd
HONOURS MEMBERS NAME EMPLOYERNicholas Tustain Tesco Stores LtdRebecca Cook Vickery Holman
RECOGNISED EUROPEAN VALUER NAME EMPLOYERRichard Selby Knight Frank
Julia Smith Surrey Heath Bor-ough Council
Congratulations to everyone!!
LATEST VOCATIONAL QUALIFICATIONSUCCESSES
LEVEL 3 RQF BENEFITS PATHWAYRebecca Patterson Kings Lynn & West Norfolk BCClaire Archer Basingstoke & Deane BC
LEVEL 3 QCF LOCAL TAXATION PATHWAYLindsey Jones-Lunn Milton Keynes CouncilJanine King Cheshire East CouncilJulia Smith Surrey Heath BC
IRRV Totum Discount CardThe IRRV Totum discount card (formerly NUS extra Card) is now available to all students or members studying for our qualification. The Totum card gives you amazing discounts on top brands, with many more being added daily.
To view all the discounts available please visit: www.nus.org.uk/en/nus-extra/discounts/
Don’t delay! To get your card for £12 contact the IRRV Membership Department
on: 0207 691 8996 or via email at: [email protected]
IRRV Totum Discount Card gives you amazing discounts on top brands • Get your card for only £12.00 • Log on to www.irrv.net
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...or so the old saying goes – and how true that is!
Over the last year, my team and I have embarked on a huge new challenge in developing and implementing the new Level 4 Revenues and Welfare Benefits Practitioner Apprenticeship training programme. In doing so, we have become victims of our own success, as the interest in the programme has been phenomenal. We did not expect to have to work as relentlessly hard or at such a fast pace on a continuous basis. Now, luckily, we are all blessed with a quirky sense of humour and like to laugh and joke with each other and the wider team. However, I will admit there have been tough times where there has been no time for fun or creativity, which we feel is essential for good mental health and wellbeing. It’s part of what makes us all tick.
We are not ones for giving in when the going gets tough. We are all honest, open and very supportive to each other. We work through the issues and try to bring solutions to every difficulty, but what we also try to do is make time outside of work for mental rest and creativity. As a team, we all have our passions which make us feel happy and fulfilled. They range from creative crafting, sewing, singing, acting, film making/editing, watercolour painting, watching the footy/rugby, yoga, bird-watching, taking bewildered strangers out on safaris, watching the hippos and hyenas swim in the river near to their house, through to more ‘couch potato’ like things – like being obsessed with Game of Thrones (GoT) and being a member of every GoT Facebook and YouTube discussion forum known to man!
Each of the team has found a way to switch off and relax...
For every person reading this whose brain never switches off, or who stresses and worries over everything in their lives, there must be a release – a way for you to switch off the continual brain chatter and refocus on feeling calm and relaxed. Although to be fair, GoT is about as far from creating a sense of calm as you can get, but at least it is distracting and engrossing!
I read an article recently about a lady whose voracious over-thinking was never ending – it had lots of positives, as she was always curious and learnt a huge amount every day, but it was also exhausting. She had read about a four-day silent retreat, which she decided she would give a try.
It took two full days of silent meditation with no distractions before she started to realise how good it felt to reduce the mental pressure and give herself some completely tranquil mental space.
Whether it’s a full on silent retreat or a day learning to paint or singing with a rock choir, we all need to build in time for mental rest, joy and total relaxation. So remember to be kind to yourself, whether you are studying for upcoming exams, working hard on your apprenticeship (or mentoring your apprentices) or on a daily basis in the workplace. Take an occasional mental break and reap the rewards of a calmer, less stressful life.
Sue Williams-Lee IRRV (Hons) is Head of Education Services with the IRRV
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Make time for ‘mental rest’ and creativity and you’ll reap the rewards
Su
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EDUCATION AND MEMBERSHIP
All work and no play makes Jack a dull boy...
Sue’s efforts from a Watercoloiur Painting Day
Roger Bowen: age is no barrier!
Clare singing in her rock choir
Sue performing in the ‘Take Five’ sketch show Rowena’s elephants!
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MRS ARBUTHNOT-FARQUHARSON’S DIARY MONDAY
IRRV Conferences
IRRV Annual Conference and Exhibition 2019
The 2019 Annual Conference (and Exhibition) will take place in Telford from the 8 to 10 October. The first day will consist entirely of plenary sessions whilst four separate streams (Local Taxation & Revenues, Welfare Benefits, Investigation and Valuation) will be run on the second day. The final morning will provide delegates with a general update on everything that is happening within the Profession.
The Performance Awards Gala Dinner 2019 will take place on the Wednesday evening where the winners will be announced. There will be range of packages to suit individual needs. A limited number of bedrooms will also be held in the local area for delegates attending the conference.
More information will be made available on the IRRV website in due course.
* This discount will only be made available to IRRV Members and Forum, Benefit Advisory or Organisational Members. Delegates must be from the same organisation and bookings must be made at the same time.
For Booking and programme information, please visit:
www.irrv.net/annualconference
E: [email protected] T: 020 7691 8987W: www.irrv.net/annualconference
IRRV Annual Conference and Exhibition 20198 – 10 OctoberInternational Centre Telford
Members can book 3 places for the price of 2*
“One has, yet again, had no alternative but to compose a further epistle to one’s guardians of the hinterland, to whit, the executive office of the local authority.
It is nothing short of an outrage that one of the finest pieces of architecture in the town, namely the Victoria Regina Public Urinals, has been abandoned to vandalism, desecration and abuse of the most wanton kind. In a final act of sedition, the legend ‘GENTLEMEN’ has been defaced
by the addition of an unwelcome suffix pertaining to what they prefer.
Having now achieved dominion over the elephantine inefficiency of the authority’s telephone exchange – no amount of clearly enunciated instructions, even in strong-measured tones, will deter the operator from
a distinctly repetitive and obstructive manner – one has found that an intimidatory silence works wonders. One put one’s point across, if one does say it oneself, in pithy fashion, taking up no more than
one quarter-hour of the quotidian.
On being connected to a whimsically designated Business Unit Manager, one pointed out in no uncertain terms that if her late Majesty the Queen Victoria’s reign were to be remembered for
anything – other of course than for her prodigious production of progeny – it would be for its contribution to the veritable cornucopia of conveniences constructed during her time on the throne... so to speak.
Not only was the first public flushing toilet unveiled at the Great Exhibition of 1851, but under her auspices womenfolk were embraced by the provision of proper municipal facilities for the first time, enabling them to
escape the so-called ‘urinary leash’ which had hitherto impeded their duration and distance of travel.
In addition, as many serving members of that noble institution, the Institute of Revenues Rating and Valuation will recall, she presided over the 1875 Public Health Act, allowing
Local Authorities greater powers over sewers and water supplies.
One will concede that one’s scholarly and interesting reviews of these matters was received with respectful silence, including the quotation one recalled from that eminently well-versed
man of events the Right Honourable Joseph Breeze-Block who opined recently that “It is undoubtedly the austere grace and refinement of our public lavatories which in many ways distinguishes us from the
rudimentary street-side arrangements of our continental cousins”.
This very evening one will repair to one’s chamber (so to speak) with a generous schooner of Roberts’ Fine Old Vintage Alicante Sherry to study in detail the reply received from
the authority. One notes that it is impressively headed ‘Vexatious Complaint’ and is signed by the Business Unit Manager (BUM) in person”.
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The first meeting of the Executive Committee in 1905 took place at Hemmans Hotel, 64 Cheapside in the City of London on Saturday, 7th January, with Mr A Sales in the chair. Minutes of the last meeting were read and signed. At the beginning of the meeting, the following gentlemen (Rate Collectors from the Borough of Wandsworth) were unanimously elected as members of the Association – Messrs C Abbotts, F Brady, W Cheeseman, R Merrifield and A Osborne. A letter from the Municipal Officers’ Association was presented and read; a copy whereof is as follows:
117 HolbornLondon EC
20th December, 1904
Dear Sir,Suggested National Organisation ofMunicipal Officers
Referring to the correspondence and meetings held in the early part of this year on this subject, we beg to inform you that this Association has elected a new Executive Council, which has decided to reorganise the work. In connection herewith, it is desired to take immediate steps to secure the cooperation of all existing organisations of Municipal Officers either in the shape of a National Association with District Societies or a Federation of existing organisations, whichever project may meet with general approval. It is felt strongly that this is of the utmost importance in the general interests of municipal officers, to form a connecting link between the various organisations and officials employed by all Corporations or Councils in the Country. We shall esteem it a favour if you will be good enough to bring this communication before your Executive at the earliest opportunity, with a view of ascertaining whether they would be willing to join a National Municipal Officers’ Association at a stated subscription for each fifty local members and if so, at what figure for such subscription. It is suggested that the affairs of the National Society, if the project meets with approval, should be managed by an Executive Committee composed of direct representatives of the affiliated bodies. Thanking you in anticipation of consideration and reply.
We are, Dear Sir, yours very faithfully
H E Blair (Chairman Organisation Sub-Committee and F E Ginn (Honorary Secretary)
It was resolved on the motion of Mr Davis and seconded by Mr Kidman that the foregoing letter be acknowledged with thanks. The Secretary presented the balance sheets of the General and Benevolent Funds of the Association, which had been duly audited and the accounts in connection herewith, for inspection by the Committee. A toasts list for the Annual Dinner was then drafted by the Committee, but insomuch as the list of Rate Collectors guests who were likely to be present was not complete, the final arrangements were left in the hands of the Chairman, Vice Chairman, Treasurer and Secretary. This having concluded the business of the evening, a cordial vote of thanks was passed to the Chairman and the Committee adjourned. A General Meeting of the Metropolitan Collectors Association was held at the Trocadero, Piccadilly on Saturday, 28th January, with Mr A Sales in the chair. Minutes of the last meeting were read and signed. The meeting then considered the twenty third annual report and balance sheets, the same having been taken as read. The Chairman touched briefly on the various paragraphs in the report and the work carried out by the Executive Committee during the past year and congratulated the members on the flourishing condition of the Association. Mr A Parkhouse (Royal Borough of Kensington), replying to the remarks made by the Chairman with regard to the Benevolent Fund of the Association and appealing to those members who did not subscribe thereto to support such fund, considered that a circular letter should be sent to all the members of the Association, pointing out the useful work done by the fund in the past and earnestly hoping for their support in the future.
FROM THE ARCHIVES
Gary L Watson IRRV (Hons) is Deputy Chief Executive with the IRRV
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1905 gets off to a flying start, with a healthy balance sheet and a growing Annual Dinner!
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The foregoing subject having been discussed, it was resolved that it be referred to the Executive Committee to consider the desirability of issuing a circular letter to the members of the Association, asking them to become subscribers to the Benevolent Fund of the Association. There being no further matters to be discussed in connection with the report, it was resolved on the motion of Mr Sales and seconded by Mr Westwood that the reports presented by the Executive Committee be adopted as the twenty third Annual Report of this Association. The following Officers were then duly elected for the ensuing year:• Chairman: Mr A Sales
(Paddington)• Vice Chairman: Mr J H Roberts
(Kensington)• Honorary Treasurer: Mr J Rust
( Islington)• Auditors: Mr E Bickerton
(Camberwell ) and Mr R Diss (Hackney)• Solicitor: Mr W Honey
(26 Philpots Lane, E.C.)• Honorary Secretary: Mr A J Croxford
(Paddington).
It was resolved on the motion of Mr Parkhouse and seconded by Mr Stone that a hearty vote of thanks be tendered to the officers of the Association for the admirable manner in which they have discharged the duties entrusted to them during the past year. This having concluded the business of the evening, the members adjourned to the Alexandra Room, when 129 sat down to the usual Annual Dinner.
Members are invited to contribute towards the feature and come forward with their own personal memories of the Institute. The Deputy Chief Executive is also happy to try and answer any questions on the Institute’s history – contact him on [email protected] In addition, copies of previous articles can be provided on request.
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The Valuation Faculty Board met on 26th March 2019. It considered reports on the format and content of the rating and valuation stream to be held on 9th October as part of the Institute’s forthcoming Annual Conference in Telford.Foremost in thoughts was the importance of ensuring the programme offered varied and interesting topics – a range of suggestions for topics and speakers were put forward, to augment those already put forward in papers. No spoilers allowed here – the full conference programme will be announced shortly, so watch this space!
The Board received an oral report concerning the effect of the Non-Domestic Rating (Alteration of Lists and Appeals) 2009/2017, in particular reported scenarios where a landlord’s agent is dealing with list alterations without ratepayer involvement and whether appeal regulations have changed and have created the potential for perceived injustices.
It was noted that an extraordinary meeting of the VOA-led Professional Bodies Liaison Group was due to be held on 9th April to discuss this matter. An example of a typical problem being experienced were cases in which appeals had been submitted on behalf of the landlord and progressed with no ratepayer involvement. The reality was that the landlord would not be in a situation to know the actual facts ‘on the ground’. The role of the landlord was generally to be welcomed but not as a single party to the process. The processes for ensuring that agreement forms were being signed by the occupier under Check Challenge Appeal should be reviewed, it was suggested. Board members were invited to provide further examples by email as soon as possible, so that they might inform discussions at the next meeting.
Several reports from other meetings were received. From the IRRV Professional Conduct Committee it was noted that the last meeting had agreed to write to the RICS with a view to increased professional liaison between the two bodies, to co-ordinate efforts to avert double
jeopardy issues in relation to members of both bodies and to work more collaboratively together.
We value our close working relationship with other organisations and it was noted that the RICS was currently reviewing the role of the Expert Witness in light of two recent judgements in the Upper Chamber Lands Tribunal. Good progress had been made to date regarding the concerns, although it is probable that formal conclusion and recommendations are not likely to go out for consultation until much later in the year.
The Chairman reported that Hugh Bower was stepping down as Chairman of the professional bodies’ E-Comms Working Group from June 2019. The three professional bodies are pleased to confirm Dennis Broughton as Chairman and Howard Neil as Vice-Chairman of this Group.
Stephanie O’Neill, the IRRV’s representative on the E-Comms and API Working Groups, reported that there had been one meeting since November and there had been no great progress to report. The Challenge module had been tested and rolled out. Various changes had been sought in respect of the dashboard facilities and these were on the ‘wish list’ for future action. Password protection issues had yet to be sorted out.
The meeting considered a number of current consultation papers, the responses to which can be found at http://www.irrv.net/consultations In relation to the Treasury Committee’s inquiry into the impact of business rates on business (closing date 2nd April), the Board noted the Chief Executive’s comments on what an IRRV response needed to address – particularly as the Treasury Committee was interested in innovative ideas around the business rates system. The meeting discussed the need for transparency in the current system – a properly resourced VOA and the need to properly fund local government services.
The Housing Communities and Local Government Committee inquiry into Local Government Finance and the 2019 Spending Review (closing date 17th April 2019) was also examined.
Two papers on the decapitalisation rates, to be used in England and Wales respectively for the 2021 revaluations (both closing 30 May 2019), were commented on. The questions raised in these papers were very similar to those raised in the 2017 consultation on the same subject.That process had seen a resulting divergence of approach and rates in Scotland, Wales, Northern Ireland and England.
It was suggested that the lower decapitalisation rate should be broader in its definition of what fell under the educational and healthcare category and consideration should be given to supporting the argument that libraries should also be included in the lower rate. The point was to be made that if the rate applied is lowered, this will have an adverse impact on those who are valued by a rental or receipts and expenditure approach. A large number of public buildings would be valued using a prescribed rate and a low or lower rate would see a fall in value for these properties and result in a higher liability for other ratepayers, because to cover the difference, a higher multiplier would be required for everyone.
Finally, the meeting noted several topical cases – GO Outdoors v Lacey VO Catterwater Road Plymouth RA-90-2017; Rossendale Borough Council v Hurstwood Properties ; Merlin Entertainments Group Ltd v W Cox (VO) ; and UKI (Kingsway) Limited v Westminster City Council.
Moira Hepworth BA Hons IRRV is the Institute’s Policy and Research Manager
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...they’re all on the agenda for the Valuation Faculty Board
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FACULTY BOARD REPORT
Consultations, case law, communications...
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The Citizens Advice Bureau (CAB) recently issued a report entitled “The Costs of Collection: The high price of council tax debt collection”, in which they made four recommendations. The IRRV’s Local Taxation and Revenues Faculty Board was asked to respond to the recommendations. The Board’s responses are set out as follows:
Recommendation 1. People shouldn’t be asked to pay their entire annual bill if they miss one monthly payment. Regulations around collection mean debts quickly become unaffordable. If a family misses a single monthly council tax payment, the law states they become liable for the entire annual sum one month later. People who are struggling to meet their monthly bill shouldn’t have their payment plan cancelled, making it even harder to pay.
The Ministry for Housing, Communities and Local Government (MHCLG) should use secondary legislation to amend the 1992 Council Tax (Administration and Enforcement) Regulations to ensure that payment plans aren’t cancelled after a missed monthly payment.
LTRFB response: The proposal is both ill-conceived and unworkable. The current legislation does not prohibit councils from recalculating instalments or indeed making non-statutory arrangements, and the vast majority of (if not all) councils utilise this flexibility to assist citizens in genuine need who engage at an early enough stage.
The forfeiture of instalments does not make it harder for citizens to pay their Council Tax (CT), it purely crystallises the amount owed in order that recovery action (if necessary) is taken in relation to the full amount, thereby ensuring costs to citizens are minimised and the period over which repayments can be made are maximised.
If the forfeiture of instalments was removed, it is quite clear that recovery costs would increase, which would impact on either the liable person subject to the action or would be passed on to other citizens who had paid their instalments on time.
A further outcome of such a change is that unlike most civil debts, CT, as a tax, accrues each year. If councils are unable to engage with citizens (which naturally occurs as a result of the collection process) at an early enough stage, it is likely to cause significant levels of accruing debt, to the extent that citizens would find the level of debt very quickly unmanageable.
Due to the manner in which the Collection Fund operates, such a change in the collection process would result in an increased risk of non-payment and this would naturally result in either a shortfall of funding for all precepting authorities, or an increase in the overall amount of CT required from citizens.
It is also worth noting that the legislation does not cause the whole balance to become due after missing one instalment. There is the requirement for billing authorities to issue a statutory reminder notice, which gives citizens a further seven days to make up the missing instalment. The legislation provides a careful balance to ensure that indebtedness on a wide scale is not increased through delays in activities to engage with citizens.
REVENUES ROUNDUP
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When it comes to CAB’s criticism of collection methods, the IRRV is ideally placed to respond
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Attempting to treat a symptom, rather than the cause
“ If the forfeiture of instalments was removed, it is quite clear that recovery costs would increase, which would impact on either the liable person subject to the action or would be passed on to other citizens who had paid their instalments on time.”
Recommendation 2. Expensive, court-based enforcement should be a last resort for local authorities. New powers to collect council tax arrears should be accompanied by new requirements for local authorities when collecting debts. They should be set out in a statutory code of practice which local authorities are mandated to follow.
MHCLG should consider secondary legislation to change the Council Tax (Administration and Enforcement) Regulations 1992 to create a statutory code of practice setting out what actions should be taken before a liability order is made.
LTRFB response: Enforcement action of any description is always a last resort for councils. In addition, there already is a statutory code of practice – it is the Council Tax (Administration and Enforcement) Regulations 1992 SI 613 (as amended).
It should be noted that CT is a tax. Whilst there is a statutory process that must be followed, it is quite correct that each authority (as an independent democratic body) will have its own policies and procedures within which it operates. Much in the same way that councils have autonomy to set CT levels as they democratically choose, they have the ability to collect and enforce them in a manner that they choose (within the boundaries set by legislation and case law).
The imposition of a statutory code of practice would be undemocratic, undermining the principles that underpin local governments’ status as an independent democratic body and also undermines the principle of localisation.
It is highly unusual for a council not to have policies and procedures in place which govern its collection and enforcement processes and the IRRV would support ensuring these exist, but to create a statutory code of practice, above and beyond the one that exists in legislation, is entirely inappropriate.
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Recommendation 3. Councils should be able to collect debts without having to use a process which incurs fees for the person in debt. In 2016/17, local magistrates’ courts made 3.16 million liability orders. On average, liability orders and court summonses incur an £84 fee for individuals, cumulatively adding £265 million to people’s existing CT debts. The addition of court charges and bailiff fees exponentially increase the size of people’s debts – with people who are already struggling to pay being pursued for an additional half a billion pounds (£564 million) of fees by local authorities and bailiff firms.
MHCLG should use secondary legislation to change the Council Tax (Administration and Enforcement) Regulations 1992 and the Council Tax (Deductions from Income Support) Regulations 1993 to introduce affordable deduction of benefits without a liability order. To ensure the efficacy of this, it may also be necessary to use primary legislation to change Schedule 4 of the Local Government Finance Act 1992.
LTRFB response: The statutory process is designed to ensure that prior to any enforcement action being taken, there is judicial input in the form of a liability order. This is an important pillar of any legal process, but unfortunately comes at a cost. This cost can either be met by the citizens subject to the action or by all other citizens who have paid and would have to pay extra to cover the cost. Whilst the liability order costs figures quoted appear high proportionate to the debt raised, they amount to less than 1% of the overall debt raised.
Having said that, it is quite clear that councils generally would much prefer to minimise costs to citizens and speed up the collection process by being able to recover unpaid CT through either deductions from benefit or attachment
of earnings, without the need to obtain a liability order. It may be that these could be done through some form of a ‘no cost’ consent order, to ensure that they are not imposed on citizens who believe they have a genuine and arguable reason for defending the liability order application. On this basis, the IRRV would support such a change.
Recommendation 4. People should not be threatened with committal to prison for being unable to pay their CT bill. The threat of imprisonment for people with CT arrears is outdated and damages people’s mental health. While few people get sent to prison for falling behind on their CT, the power to imprison people often features on letters and is raised by bailiffs. This causes significant stress and anxiety, and can encourage risky financial decisions, such as withdrawing additional credit, leaving people even deeper in debt.
MHCLG should use secondary legislation to change the Council Tax (Administration and Enforcement) Regulations 1992 to remove the sanction of imprisonment.
LTRFB response: Committal to prison is a very rarely used last resort for councils. It should be noted that the legislation and case law has made it clear that it should be used as a coercive tool, not a punitive one. It should also be noted that it exists because CT is a tax, not a civil debt.
It is completely understandable that society may consider it an inappropriate remedy in the current age. However, this is the only enforcement remedy which can require (through a summons or warrant) a citizen to show cause why they have not paid their CT. This really only occurs where a citizen has refused to meaningfully engage at all to this point. In the vast majority of cases where procedures for committal to prison are commenced, they do
not result in actual prison. This is because the process generally results in engagement with citizens to the extent that councils are able to take alternative, less draconian action to recover a debt.
It has often been mentioned that a workable alternative might be some form of community service order. In view of the purpose of CT in relation to providing local services, there is an elegance to this argument – however, the IRRV is cognisant of such a process being costly to operate.
If the government was minded to remove committal as a remedy, which as mentioned, is understandable, the IRRV believes it would be imperative that an alternative is established. Bearing in mind the low numbers which actually serve a prison sentence, and the abandonment of the process after engagement in favour of less draconian remedies, the IRRV would be very supportive of obviating its use by allowing automated access to HMRC records for the purposes of setting up Attachment of Earnings Orders. If committal was removed and replaced with direct access to HMRC employment data, the IRRV would support its removal.
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REVENUES ROUNDUP
“ The statutory process is designed to ensure that prior to any enforcement action being taken, there is judicial input in the form of a liability order. This is an important pillar of any legal process, but unfortunately comes at a cost.”
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General commentsThe IRRV is concerned that many in the advice sector do not fully understand that CT is a tax. As with all taxes, it is an imposition that pays for vital services and according to the government’s own statistical release, local government expenditure in 2018/19 was estimated to be £92.6billion. 31% of this (£28.7billion) came from CT.
As such a vitally important and substantial part of local government finance, it is crucial that this is borne in mind when considering any changes to its collection process.
CT differs significantly from other debts, primarily for two reasons:1. It is an accruing annual liability. Any delays
in collecting CT within the financial year for which it relates will inevitably result in a swiftly accruing liability, which very quickly accrues beyond the means of most citizens. Short periods of delay in payment can take many years to overcome, increasing an individual’s overall indebtedness, causing a cycle of debt as well as impacting upon the ability for councils to meet their expenditure budgets in relation to vital services. This can be particularly acute in two-tier councils, where the lower tier billing authority is required to pay funds from the Collection Fund, whether collected or not.
2. CT liability is based on factual circumstances, both in terms of the amount payable (banding) and who pays (liability). Unlike many other creditors, councils do not have the luxury of choosing who to ‘do business with’ – they cannot risk-assess customers to determine whether they are prepared to provide them credit and they cannot use such risk assessments to determine matters such as what interest they will charge on the credit. All these areas are features of commercial organisations who provide credit or loans. They
are able to factor this into the arrangement to minimise losses to the extent that it affords them greater flexibility in the action they take. This is not available to local government.
It is undeniable that CT liability orders have increased in recent years and it is undeniable that CT is being collected from more vulnerable citizens than previously. This is a direct result of government having removed Council Tax Benefit (CTB) and leaving councils to adopt Council Tax Reduction schemes (CTR) without the necessary funding. When CTB was abolished, CTR was created as a replacement in 2013. CTR is a discount, which is either directly funded by the billing authority, or is funded as part of the overall CT burden, but due to reduced funding generally and limits on increasing CT, it has resulted in CTR schemes which do not provide full relief to financially vulnerable groups.
The IRRV considers that the CAB recommendations are attempting to treat a symptom of underfunded local government, rather than the cause. Should the government wish to reduce enforcement action against vulnerable groups, this could be achieved far more successfully by fully funding CTR schemes so that 100% relief can be given to those in the most financial need and reviewing discounts and exemptions generally, to ensure they are fit for purpose in the present day.
Alistair Townsend FIRRV CMgr MCMI of Alistair Townsend Limited is chair of the IRRV’s Local Taxation and Revenues Faculty Board and Junior Vice President of the Institute. The views expressed here are his own
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“ As such a vitally important and substantial part of local government finance, it is crucial that this is borne in mind when considering any changes to its collection process.”
IRRV Annual Conference & Exhibition 2019Telford International Centre
8th-10th OctoberBook now at:
www.irrv.net
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I’m writing this article having just returned from the IRRV Spring Conference in Leeds, where once again the topic of Universal Credit (UC) featured heavily on the programme. While many benefit practitioners agree with the principle of this new form of assistance, working so closely with customers we can’t help but express concern on occasion.
Of course, it’s not just benefit practitioners that raise concerns about the delivery of UC – it’s a popular subject in all types of media outlets. However, we’re about to see quite a different type of press campaign about the new benefit, as it has been revealed from a leaked memo that the DWP is about to launch a PR campaign to improve the image of UC and dispel some of the common myths surrounding it, which, they believe, may in fact be putting people off claiming it.
Even this announcement has not been without controversy, though, as Secretary of State for Work and Pensions, Amber Rudd, has been asked to confirm whether she signed off on the DWP plans for this national PR campaign by Frank Field who chairs the Work and Pensions Select Committee. He wants her to explain what measures she will take to ensure the campaign – expected to include wraparound supplements in a national free newspaper – does not mislead benefit claimants.
In a letter dated 15th May, Field also seeks detail on the cost of the campaign, which a leaked message to staff attributed to Neil Couling – director general responsible for UC – allegedly described as having been designed to “myth-bust the common inaccuracies” in reports of the controversial new benefit.
The letter apparently stated that the three most senior civil servants shared the “justified frustration of staff” that their hard work on the rollout was “portrayed incorrectly and/or negatively in the media”.
According to excerpts from the communication, DWP will respond with a
PR campaign “very different to anything we’ve done before”, that includes four-page features in the free Metro newspaper and a BBC2 documentary tracking the UC work of Jobcentre staff. The documentary referred to in the leaked communication has the working title of ‘Universal Credit’, according to the Corporation and is due to be broadcast in three one-hour episodes this autumn.
Announcing the commission in May, the BBC described the series as a “behind-the-scenes exploration of one of the biggest and most controversial changes to Britain’s social welfare system in more than 50 years.”
It added, “The series will take a fresh look at the government’s flagship welfare reform throughout 2019 – a crucial year as the DWP embarks on the next phase of Universal Credit, as well as exploring the human stories of some of the 78,000 people who work in the DWP.” Surely this will make compulsory viewing for those of us working within this area and will make a change, for yours truly, from Parliamentary television!
Not being party to the world of television broadcasting, I can’t offer an opinion on whether the programme will include details of the progress of the managed migration pilot due to start shortly in Harrogate.
Of course the pace of change, and indeed the level of media interest that goes alongside it in UC, isn’t slowing down. In fact, when researching this article, I found all of the headlines below published in the space of just four days: • DWP says there is “little reliable data” to
indicate a direct causative link between UC and ‘survival sex’
• DWP deducting 10% from total UC payments made, up from 7% the previous year
• DWP to pilot Video Relay Service for UC claimants who use British Sign Language
• local authorities anticipating ‘significant increase’ in homelessness as UC rolls
availability of means-tested benefits for mixed-age couples excluded from pension-age benefits and UC
• enhancements being introduced to make UC payment statements “even easier to understand”, says minister for Employment
• 86% of UC sanction decisions due to failure to attend or participate in a work-focused interview
• 33% of UC advances paid before 5th May 2018 were not repaid by 5th May 2019.
This is largely fuelled by the fact that the Work and Pensions Select Committee called for evidence for a UC update in January 2017 and the inquiry remains open, exploring specific issues and publishing reports on different aspects of UC. The areas currently being explored are: • natural migration• in-work progression, a follow up; and• UC and survival sex.
Personally, I agree with the sentiment that the work of DWP staff on the ground needs to be recognised. No-one works in the public sector, whether for the DWP or the local authority, with the express intention of making life difficult for customers and it’s important to recognise the human face behind the UC regulations. It’s equally important to remember that the DWP is a vast machine and that those working in the Housing Delivery Division, who attend our conferences, don’t have anything to do with UC, something which some delegates may sometimes forget!
Louise Freeth is President of the IRRV and Head of Revenues and Benefits at the Royal Borough of Windsor and Maidenhead. Contact her on [email protected] The opinions expressed are those of the author.
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A ‘must watch’ – but will it reflect the reality or the myth?
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“ He wants her to explain what measures she will take to ensure the campaign – expected to include wraparound supplements in a national free newspaper – does not mislead benefit claimants.”
Universal Credit, the TV documentary!
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Telereal Trillium v. Hewitt (VO) 2019https://www.supremecourt.uk/cases/docs/uksc-2018-0031-judgment.pdf
The UK Supreme Court, unusually by a 3-2 majority (shades of Dawkins (VO) v. Ash Brothers ), ruled in favour of the VO’s appeal. The case concerned an office block near Blackpool that had been vacated by government departments and remained empty with seemingly no prospect of a letting. The VO considered it should be valued by reference to the ‘general demand’ for offices in the locality, whereas the ratepayers treated the lack of any identifiable new tenant as confirming a nil value – no tenant: no rent. The VO gave expert evidence at the Upper Tribunal that it was not the worst of the office buildings in the locality but unfortunately, due to an agreement between the parties at the hearing that the matter could be decided as a legal issue, the ratepayers’ surveyor did not give his evidence.
The rationale for the decision seems to boil down to a point exemplified by Mr Emlyn Jones in the Lands Tribunal in Lambeth LBC v. English Property Corp. Ltd and Shepherd (VO) [1980] RA 279 LT that in a parade of shops where one shop (for shop read office block) remains unoccupied one would expect to find similar values applicable to all shops possessing similar characteristics. Lord Carnwath endorsed the distinction drawn between a property which was unoccupied merely because of a surplus between supply and demand, and a property which had reached the end of its economic life. He said, “Whether the hereditament is occupied or unoccupied, or an actual tenant has been identified, at the relevant date, is not critical. Even in a ‘saturated’ market the rating hypothesis assumes a willing tenant, and by implication one who is sufficiently interested to enter into negotiations to agree a rent on the statutory basis. As to the level of that rent, there is no reason why, in the absence of other material evidence, it should not be assessed by reference to ‘general demand’ derived from occupation of other office properties with similar characteristics.”
Valuation TribunalClas Ohlson v. Roberts (VO) VTE Appeal No: 421527666198/539N10
An interesting case on a large shop in the Manchester Arndale centre. The shop evidently was difficult to let, and the ratepayer’s valuer had to undertake a complex adjustment of the rent. The VO did not consider this good evidence and the VTE agreed, despite Lotus and Delta stating the rent on the actual hereditament should be the starting point, because “there were simply far too many adjustments and assumptions made to the rent to fall in line with the statutory definition of RV.” The VTE reminded
the parties that the more adjustments made to a rent the less weight it carries as evidence.
Of particular interest is the reliance placed by the VTE on a consent order made on an earlier assessment of the hereditament. The ratepayers suggested this had to be seen as a commercial decision where the motivation to agree was financial and included agreement on a transitional certificate enabling a significant reduction in rates liability. The VTE pointed out the valuation officer was not motivated by such factors and was under a statutory duty to maintain an accurate list and must have considered the agreed figure to be within an acceptable level in line with other assessments and therefore significant weight should be given to the order.
It is understood the ratepayers have appealed to the Upper Tribunal.
IPMSThe International Property Measurement Standards provide a standard for residential property as well as offices (covered in the June issue).
The residential standard is a little more complicated than the office standard, reflecting the needs of users around the world and finding common ground which all can use. The standard is being taken up in the residential field quite well, perhaps particularly because of the lack of a uniform standard before. There is indeed an approved residential measurer qualification provided by the RICS – see https://www.rics.org/uk/join/accreditations/property-measurer-certification/
IPMS 1 and 2 for residential are very much the same as for offices (see the June issue) and are common across all property types. The difference comes with IPMS 3 where for residential this is divided into three – 3A, 3B and 3C. Whereas IPMS 1 and 2 are for measuring whole buildings, IPMS3 Residential deals with more precise situation where it is necessary to measure a part (or indeed whole)
VALUATION MATTERS
Patrick Bond BSc (EM) FRICS Dip, Rating IRRV (Hons) is an Honorary member of the Institute, a Rating Diploma Holder and a past president of the Rating Surveyors’ Association. He can be contacted via the Editor. His summaries and views are personal and should not be taken as legal opinion.
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Patrick Bond continues his popular valuation briefing page, as the Supreme Court looks at rating again (a bit like buses?)
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of a building in exclusive use. It is not simply an internal area but allows for three bases:• IPMS3A: an external measurement of the
area in exclusive occupation – similar to GEA• IPMS3B: an internal measurement including
internal walls etc. – similar to GIA, and• IPMS3C: an internal measurement excluding
internal walls etc. – similar to Net Internal Area (NIA).
Both 3B and 3C have the important difference to the old GIA and NIA in that measurements are taken to the Internal Dominant Face ( IDA), not necessarily the plaster finish. The IDA is taken for each section of the wall and may be the window glass where, in the window section of a wall, the window is over 50% of the height and therefore the dominant face. See the actual standard for full details: https://ipmsc.org/standards/residential/
Recording proceedings at Valuation Tribunal for England not allowedThe VTE’s Model Procedure (PS8 - Consolidated Practice Statement) states that the use of any electronic or digital recording device during a tribunal hearing is not permitted whilst proceedings are in session.
Forthcoming valuation conferences19th September 2019: Rating Diploma Conference Loughborough University
8th-10th October 2019: IRRV Annual Conference Telford International Centre
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This year’s IRRV Spring Conference was again held at the Queens Hotel, Leeds, on the 14th/15th May. The venue is popular with both exhibitors and delegates, which was reflected in a sold-out exhibition and an increase in delegates – well in excess of 200 once again. As you would expect of an Institute event, the programme contained an array of topics to interest the most discerning practitioners.
The keynote speaker for the revenues stream was IRRV Council member and Past President Richard Harbord, who is renowned for his knowledge and understanding of the mysteries of local government funding. He focussed on the review of grant distribution to equalise need in local authorities, together with the uncertainty of future funding, business rate retention, the spending review and the future of Council Tax. He also reminded the audience that according to CIPFA and the NAO, 15% of local authorities may be financially unsustainable.
The modernisation of the rating system was the popular choice for a presentation from IRRV Senior Vice President Andrew Hetherton. Andrew concentrated on the various inquiries and reviews, affordability, the pillars of good tax policy, and of course the possible alternatives to the current regime. Settling on the affordability issue as a key factor to be overcome, Andrew’s conclusions centred on the reform rather than replacement of property taxation, but not without consideration of a reduction in the multiplier, the options for additional sources of revenue and green alternatives.
Matthew Evans, Head of Revenues at Wrexham CBC, commented on the Welsh Government’s proposals to combat rate avoidance and advised that the Local Government and Elections (Wales 2019) Bill is soon to be published, which is likely to contain the power for Billing Authorities (BAs) to request information from ratepayers and third parties and to enter and inspect premises, whilst placing an obligation on ratepayers to
notify changes of circumstances and offering penalties, which will apply for non-reporting. All these provisions are clearly intended to dissuade ratepayers from attempting rate avoidance and will assist and influence the development of similar measures in England.
IRRV Local Taxation and Revenues Faculty Board chair Alistair Townsend had plenty to say about the Citizens Advice ‘Breathing Space’ report, which he spells out in detail on pages 13-15 of this edition of Insight. The Institute’s Commercial Services Committee chair, Nick Rowe, followed on with another key enforcement issue currently in the foreground – committal. Nick’s views singled out that if there is going to be no place for the ultimate sanction, then enforcement still needs to be timely, with the correct and appropriate procedures critical. “Collection is becoming harder and new powers would assist the collection process”, he said, but “is there government will to introduce new legislation?”.
The final session of the first day introduced the popular panel session, this year entitled ‘Enforcement at the crossroads’. Under the watchful eye of Bob Trahern, some of the key players in the industry set out their views, with Dave Chapman of Rossendales, Sarah Naylor from Dukes and Newlyn’s Paul Sharpe taking the stage to tackle ethical enforcement, taking control of goods and the regulation of enforcement respectively.
An early morning start for the second day saw Birmingham’s Jonathan Woodward pick his way through the difficulties of insolvency. Jonathan recounted his personal experiences, concluded that the method is key to recovery, very effective for ‘asset rich’ debt cases – his key message being “use it or lose it”. No Institute event is complete without the presence of the Valuation Office Agency, and
this year Jonathan Bochenski and Helen Charlesworth emphasised their keenness to receive comments from all stakeholders, adding that communication really is their business, and without it the Agency will struggle to meet the demands of all using their services.
David Magor, the Institute’s Chief Executive, prompted the audience’s thought process with his suggestions for analysing the potential impact of revaluing and reforming CT. He posed six questions for the funding debate in local government:• is it time for change?• does the structure of our property taxes
need modernising?• is the burden on business too great?• is the domestic property tax fair?• do we understand the need to balance
funding and identify new sources of revenue?• do we move away completely from any form
of local funding?
David concluded that local government needs a ‘futureproofed’ and ‘smart’ solution to funding and that the link to the national tax system could remove any need to equalise. This is a part of a radical review that must contribute to the overall view of how sub national government should be financed. In addition, the funding model should be properly balanced with the the aim of redistributing the burden and increasing the yield of the recurring property taxes. And his final thought – “You can’t implement change without hurting someone!” The Local Government Association’s Mike Heiser followed on with his organisation’s take on the complex and changing world of rate retention.
The final sessions were reserved for IRRV Past President Bob Trahern, who stressed the importance of the effective use of data, drawing
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COVER STORY
Spring Conference 2019
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on the experiences of his North Warwickshire team. Bob’s final message related to the need to think ‘out of the box’, as he concluded that “more of the same will not deliver different results”. The final slot was accepted by SAS consultant, Andy Davies, who explored the use and application of ‘big data’, as he used a series of fascinating slides to home in on the eradication of fraud across all sectors.
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Finally, we express our gratitude to all the sponsors, exhibitors and delegates for contributing to the success of the event and look forward to seeing everyone again next year.
The parallel-running welfare benefits stream contained a host of recognised and respected practitioners and the first morning began with Age UK’s Sally West, who educated the audience with her view of the issues that her organisation came across when dealing with the plight of the older claimant. Sally, like other contributors, emphasised the importance of communication to combat the difficulties experienced by her client group. Ed Bowen of Chiltern and South Bucks was next up, with an analysis of Universal Credit (UC), and he didn’t disappoint as he reminded delegates that the aims of ‘dynamic benefits’ still remain – relieving poverty, reducing worklessness and benefit dependency, supporting positive behaviours and increasing the affordability of the system.
‘Hardy annual’ at IRRV events, the DWP’s Claire Elliott delivered the latest news from the Department, identifying a horizon which included the move to UC, the future of Housing Benefit for pensioners, the future of Discretionary Housing Payments and the Spending Review, amongst many other key issues. The day continued with Kayley Hignall of Citizens Advice, who centred her presentation around the key objectives of getting money to people quicker, ensuring UC provides people with enough to live on, and also ensuring UC supports people to budget effectively.
The final sessions of the first afternoon covered two key issues – overpayments and subsidy. The former was the province of former DWP officials, consultants John Giblin and Alan Sullivan, who posed the
question, “Are your resources in the right place and do they have the right skills?” Thought-provoking as ever, the team identified levels of performance good or bad through a series of charts and graphs designed to assist in the management of benefits. The day concluded with IRRV Council member Zoe Kent, who drew on her experience to advise delegates on how to maximise income at the same time as minimising risk. Zoe stressed the need for creating an effective working relationship with auditors along the way, amongst a series of other handy tips.
Sheldon Wood, CIPFA’s Benefits and Revenues Service facilitator, kicked off the second day of the stream, pointing out that it was time to consider more radical changes to a Council Tax Support (CTS) scheme and suggested a range of opportunities, followed by an insight into the options available for income assessment and the alternatives to a banded scheme. As ever, the topic produced a lively question and answer session. Having taken the step from local authority benefits administration to a housing association, Catherine Nicholson took delegates through the journey and again the key word ‘communication’ took centre stage, as she emphasised the need for all to share in their perspectives for the greater good.
Another conference regular, EntitledTo’s Phil Agulnik, enlightened delegates with a presentation entitled ‘The unintended and unexpected consequences of Universal Credit’. Phil’s view was that it would be helpful to align benefit rates in UC and legacy benefits to get rid of transitional protection,
to align administrative rules, e.g. earnings averaging, whilst pointing out that the issues with passporting, CTS and work incentives still needed resolving.
Kevin Stewart, Council member and IRRV Benefits Faculty Board chair, provided a commentary on the case for removing the housing element from UC. Kevin posed the question as to whether it is working, and indeed whether housing costs work well in UC, do the government understand it, what is the landlord’s perception and whether the payment delays create difficulties for landlords and tenants.
The event drew to a close as Michelle Kettles of South Staffordshire outlined her authority’s effective approach to social inclusion. Examining the ingredients identifying the subject area, she described how hard work and innovation had landed success in the Institute’s Performance Awards, as well as benefitting the community. Sam Lister, the Chartered Institute of Housing Policy and Practice Officer, concluded the event with a paper entitled ‘Designing delivery of Housing Benefit to Reduce Homelessness’. Sam set out the statutory requirements of the governing legislation and the opportunities for service review, expressing a clear view that the revenues and benefits service can help prevent and reduce homelessness and that we should be at the table when the homelessness strategy is being drawn up.
The report is brought to you by Kerry Macdermott and John Roberts
IRRV PERFORMANCE AWARDS FINALISTS 2019
Revenues Team of the Year
• Basingstoke & Deane Borough Council and Excel Civil Enforcement Ltd
• Folkestone & Hythe District Council
• Mid Sussex District Council
• Southwark London Borough Council
Benefits & Welfare Reform Team of the Year
• Birmingham City Council
• Colchester Borough Council
• Folkestone & Hythe District Council
• Southend On Sea Borough Council
Most Improved Team of the Year (Revenues and Welfare Benefits)
• Aylesbury Vale District Council
• Believe Housing
• Conwy County Borough Council
• Hoople Ltd
• Salford City Council
Most Improved Team of the Year (Welfare Benefits)
• Birmingham City Council
• Colchester Borough Council
• City of Edinburgh Council
• Great Yarmouth Borough Council
• Mid Sussex District Council
• Walsall Council
Excellence in Counter Fraud
• Birmingham City Council
• Durham County Council
• Oxford City Council
• Reigate & Banstead Borough Council
• Veritau
Excellence in Innovation (Collection)
• Birmingham City Council
• Dukes Bailiffs Ltd and Denbighshire County Council
• Hoople Ltd
• Southwark London Borough Council
Excellence in Innovation (Performance Management)
• Marston Holdings Ltd
• Oxford City Council
• Salford City Council
• Sandwell Metropolitan Borough Council
Excellence in Innovation (Service Delivery)
• Basildon Borough Council
• Newcastle City Council
• Valuation Office Ireland
• Westminster City Council
Excellence in Non-Domestic Rate
• Birmingham City Council
• Cushman & Wakefield
• Exeter City Council
• Valuation Office Ireland
Excellence in Partnership Working
• Basingstoke & Deane Borough Council and Excel Civil Enforcement Ltd
• Elevate East London and Barking & Dagenham London Borough Council
• Liberata UK and Hounslow London Borough Council
• Oxford City Council
• Peterborough Serco Strategic Partnership
Excellence in Social Inclusion
• Bassetlaw District Council
• Cheshire East Council
• Cheshire West and Chester Council
• Dumfries & Galloway Council
• Falkirk Council
Excellence in Staff Development
• Hoople Ltd
• Mid Sussex District Council
• Oxford City Council
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9IRRV Performance Awards 2019
LEE HURSTreturns to host the Gala Evening
www.irrv.net
Several months have elapsed since I passed my final exam for the IRRV Diploma. The feeling of great pride engulfed me as I changed my work signature from (TECH) IRRV to IRRV (Dip). It was a great honour to be the first member of my local authority to join the ranks of the Diploma. To see my name in Insight magazine with the other candidates who passed the qualification was as if we were on a military honours board! Not only for myself but for my manager, who has encouraged and supported me along the way, personally congratulated me on my achievement and showed his appreciation by nominating me in our own local authority’s excellence awards. My gratitude goes to him for allowing me this golden opportunity and I extend my thanks to all the tutors for their dedication, hard work and for taking their own time to teach their specialised subjects.
While studying the diploma I was a Visiting and Inspections Officer for council tax and business rates for my local authority – Luton Council. The qualification provided me with great insight into business rates discretionary reliefs, including part occupied relief and localised discounts, which I now feel comfortable administering correctly and challenging where necessary. It has also given me a beneficial insight into the application of completion notices, which I have brought with me into the workplace. I now know the importance of issuing a completion notice before a hereditament is complete, as it allows the local authority to charge an assessment as soon as practicable. This enables local authorities to maximise their collection base,
which with rates retention soon to increase to 75%, resulting in further cuts in government grants, is even more vital for councils to increase their gross income and collect as much as possible.
The qualification has not only given me a better knowledge and understanding of the legislation and how it’s applied but since my last article in April I was successful in securing a new position within my authority. I am now the Business Rates and Visiting Manager on a secured secondment. I pay tribute to the IRRV’s qualifications for my personal success in becoming a manager. I am now able to utilise the skills gained from management studies, putting into practice the many theorists’ works I learnt, together with local policies, along with the business rates knowledge to guide my own team to great success.
Luton’s commercial dynamic is expanding with a heavy increase of local businesses to meet the demand of our rapidly growing residential presence. Luton has been granted permission for two large developments, including Luton Town Football Club’s new stadium at Power Court and the recently permitted Newlands Park, by Junction 10 of the M1, revealing the potential to invest in the town and its business rates base. One of the plans I intend to implement as manager is to vigorously monitor new residential and commercial builds to assess completion and enter into the corresponding lists as soon as possible.
For any new starter looking to progress themselves, or anyone looking to take an alternative career in revenues and benefits,
A FRESH INSIGHT
Matthew Ward IRRV (Dip) is Business Rates and Visiting Manager with Luton Council
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It may at times be achallenge, but an IRRV qualification is certainly theway to enhance your career
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I strongly recommend taking the IRRV qualifications
“ The qualification provided me with great insight into business rates discretionary reliefs, including part occupied relief and localised discounts, which I now feel comfortable administering correctly and challenging where necessary.”
I strongly recommend taking the IRRV qualifications. It has given me the knowledge and insight I needed to progress within my authority. However you decide to study – through day release, distance learning or NVQ – the nationally recognised qualification will open doors into a lucrative and successful career. The qualification is not easy to pass and requires hours of your own time to study and read the copious amount of material supplied. At times it felt as though I had hit a brick wall. One of the biggest obstacles for me personally was interpreting the more complex legislation into plain English. However, with encouragement from friends and family and self-determination I soon gained the ability to understand it and it became second nature.
If a free ticket to the amazing Performance Awards in Telford isn’t enough to convince you, then let it be the experience, the knowledge and the confidence you gain from this professional qualification. With it I was given the ability to progress further into my career... and you can too!
IRRV PERFORMANCE AWARDS FINALISTS 2019
Revenues Team of the Year
• Basingstoke & Deane Borough Council and Excel Civil Enforcement Ltd
• Folkestone & Hythe District Council
• Mid Sussex District Council
• Southwark London Borough Council
Benefits & Welfare Reform Team of the Year
• Birmingham City Council
• Colchester Borough Council
• Folkestone & Hythe District Council
• Southend On Sea Borough Council
Most Improved Team of the Year (Revenues and Welfare Benefits)
• Aylesbury Vale District Council
• Believe Housing
• Conwy County Borough Council
• Hoople Ltd
• Salford City Council
Most Improved Team of the Year (Welfare Benefits)
• Birmingham City Council
• Colchester Borough Council
• City of Edinburgh Council
• Great Yarmouth Borough Council
• Mid Sussex District Council
• Walsall Council
Excellence in Counter Fraud
• Birmingham City Council
• Durham County Council
• Oxford City Council
• Reigate & Banstead Borough Council
• Veritau
Excellence in Innovation (Collection)
• Birmingham City Council
• Dukes Bailiffs Ltd and Denbighshire County Council
• Hoople Ltd
• Southwark London Borough Council
Excellence in Innovation (Performance Management)
• Marston Holdings Ltd
• Oxford City Council
• Salford City Council
• Sandwell Metropolitan Borough Council
Excellence in Innovation (Service Delivery)
• Basildon Borough Council
• Newcastle City Council
• Valuation Office Ireland
• Westminster City Council
Excellence in Non-Domestic Rate
• Birmingham City Council
• Cushman & Wakefield
• Exeter City Council
• Valuation Office Ireland
Excellence in Partnership Working
• Basingstoke & Deane Borough Council and Excel Civil Enforcement Ltd
• Elevate East London and Barking & Dagenham London Borough Council
• Liberata UK and Hounslow London Borough Council
• Oxford City Council
• Peterborough Serco Strategic Partnership
Excellence in Social Inclusion
• Bassetlaw District Council
• Cheshire East Council
• Cheshire West and Chester Council
• Dumfries & Galloway Council
• Falkirk Council
Excellence in Staff Development
• Hoople Ltd
• Mid Sussex District Council
• Oxford City Council
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In the second and final part of my latest column, I shall examine two more key recent cases that identify the difficulties of charitable occupation of property.
Public Safety Charitable Trust and Another –V- Milton Keynes Council & Others [2013] EWHC 1237 (Admin)The facts of this case have broad similarities to those in Kenya. The Public Safety Charitable Trust, a registered charity, took leases of commercial properties for a nominal rent and received reverse premiums from its landlords. The Trust placed broadcasting transmitters in each property, connected to an existing power supply, which provided free wifi to anyone within range and also broadcast Bluetooth messages on crime prevention and public safety to Bluetooth users in the vicinity. These transmitters were operated remotely and, apart from occasional maintenance visits, the properties were otherwise unused. The extent of each property used for the charitable purpose was minimal (estimated to be around 0.1%).
This was a test series for the Trust and involved three separate appeals. In two of the cases the billing authorities had successfully obtained liability orders for rates against the Trust, on the basis that it was not entitled to mandatory relief. In the third case, a liability order had been refused by a district judge who had found for the Trust. The appeal in this third case was brought by the billing authority.
The issue for the High Court was whether the correct test for whether a property is ‘wholly or mainly’ used for charitable purposes is the extent of use of that property or the purpose of the use.
In Kenya, the Divisional Court had clearly determined that the former approach was the correct test. Unsurprisingly, the judge in the Trust case was not prepared to depart from that decision. He considered that it was reasonable to infer that Parliament’s intention behind the
mandatory exemption for charities in occupation of a building was that the use of that building be ‘substantially and in real terms for the public benefit, so as to justify exemption from ordinary tax in the form of non-domestic rates’ (author’s emphasis). The view which the judge expressed seems to me to be a reasonable and pragmatic way forward, excluding the more esoteric approaches, on the one hand, but not laying down any strictly-calculated arithmetical proportion of floor use for a particular purpose in order to achieve relief, on the other. The latter course would be inappropriate and could lead to an unjust result in circumstances where, for example, weight loading restrictions limit the proportion of floor area which may be employed, but which do not prevent use within the definition suggested above. Regard should be had, however, to South Kesteven DC v. Digital Pipeline Ltd [2016] EWHC 101 (Admin), which is cited in My Community Space.
Frankly, I was not at all surprised by the decision in the Trust case, and it is clear from comments received from practitioners of some seniority and experience, that they were not surprised, either. In these days of the purposive construction of legislation, rather than strict construction against the taxing authority, it was perhaps to be expected that the Trust would fail.
There was a further issue, in connection with the consideration by a district judge of the extent of a particular hereditament, when deciding
whether or not charitable relief should be given. It does not impact on the issues surrounding the giving or withholding of the relief, save that it confirms that the district judge was right to hesitate when considering whether or not a hereditament had been identified, correctly, by the Valuation Office Agency. In the instant case the district judge seems to have fallen into error, and the High Court did no more, in declaring that regard should not be had to the extent of a hereditament, if challenged in collection proceedings, than repeating that valuation matters cannot be challenged in collection proceedings, and vice versa, as regulations provide.
Makro Properties Limited –V- Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin)This case is not specifically relevant to the bulk of charitable relief cases, as it deals with the question as to whether a putative rateable occupier was in fact in rateable occupation, as the term is currently understood, even though
it occupied only 0.2% of the floor area. In the bulk of charitable relief application cases, the facts of rateable occupation are fulfilled, the questions relate to the purpose for which the premises are used and the extent to which they are used for such purpose.
In Makro, the High Court, in the person of a judge of the Lands Chamber of the Upper Tribunal, reviewed long lines of authority and gave what is, in my view, a good and firm view of what constitutes rateable occupation and
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...and it doesn’t always belong in the murky world of rating, either!
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SCRAFTON’S LAW
“ The view which the judge expressed seems to me to be a reasonable and pragmatic way forward, excluding the more esoteric approaches, on the one hand, but not laying down any strictly-calculated arithmetical proportion of floor use for a particular purpose in order to achieve relief, on the other.”
Charity may not always begin at homeThe concluding part of Peter Scrafton’s two-part article concerning charitable rate relief and its associated difficulties
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that occupation of but a small part thereof can be treated as occupation of the whole. This principle was affirmed in the Kenya case.
Unoccupied property held by charitiesIn relation to unoccupied property, the second qualification to the statutory definition is modified so that it must appear that when next in use, the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities). This provision has not been challenged by these decisions.
Conclusion To summarise, therefore, occupation of part of a hereditament, even a vestigial part, still constitutes rateable occupation, and has continued to do so since the Aberystwyth case, two centuries ago. The advent of the unoccupied rate, which has crept up as a revenue-raiser, over the last fifty years
(excluding the City, of course) has not altered this principle, one iota. The Ramsey principles, which can apply in compulsory purchase and in Income and Corporation Tax, do not, as yet, have a footing in rating, save perhaps indirectly in the field of insolvency. Charities are not necessarily trying to dodge the proverbial column, although some may not be fully and accurately advised. It would be useful, perhaps, to consider the description of a sham agreement given by HHJ Hodge QC in
Rossendale BC–V–Hurstwood Properties (A) Ltd [2017] EWHC 3461 (Ch ) at para 67 as one where: ‘the parties to it had the common intention, which necessarily is a dishonest intention, that the transaction should not in fact create the legal rights and obligations which it gives the appearance of creating.’
This definition, of course, does not preclude consideration of each case onits individual merits.
Everyone understands that local government is, to put it mildly, strapped for cash. The increasing complexities of rate avoidance, particularly since the increase of the unoccupied rate to 100% in 2008, is understandable and there is nothing to prevent ratepayers from seeking legitimately to mitigate their outlay. At the same time though, local authorities, while applying the law as it is (and not as they might like it to be) have a duty to see that ratepayers are indeed playing by the rules.
(Editor’s note – the first part of Peter’s article can be found in the June 2019 edition of Insight ).
Peter Scrafton FIRRV FCIArb MRSA (Hon), Solicitor (Non-Practising), Accredited Mediator, is a legal and valuation consultant. He can be contacted at [email protected]
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“ In relation to unoccupied property, the second qualification to the statutory definition is modified so that it must appear that when next in use, the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).”
IRRV Performance Awards 2019
LEE HURSTreturns to host the Gala Evening
www.irrv.net
IRRV Totum Discount CardThe IRRV Totum discount card (formerly NUS extra Card) is now available to all students or members studying for our qualification. The Totum card gives you amazing discounts on top brands, with many more being added daily.
To view all the discounts available please visit: www.nus.org.uk/en/nus-extra/discounts/
Don’t delay! To get your card for £12 contact the IRRV Membership Department
on: 0207 691 8996 or via email at: [email protected]
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As I write this on the 75th anniversary of the D-Day landings, alongside the stories of heroism, bravery and tragic loss of life, there is also much talk about the austerity of the times. Austerity is an emotive word that has very much been in the public consciousness over the past decade and, while we may not currently be experiencing austerity equivalent to that of the first half of the twentieth century, the effects of public spending cuts are certainly being felt by councils – and local service users – up and down the country. Direct cutbacks and below inflation tax increases have forced local government into a fundamental re-examination of how public services can be configured – reducing service levels and passing the costs of delivering those services on to service users. According to the Institute of Fiscal Studies, local authority budgets have fallen by an average of 26% since 2010, once the impact of inflation is taken into account. The Local Government Association suggests the financial challenge is becoming significantly steeper – it asserts that between 2015 and 2020, the Revenue Support Grant provided by central government is due to fall by 77%, leaving a funding gap of £5.8 billion, even if local authorities dramatically reduce the scale of services they currently deliver.
This reduction in funding, combined with growing demographic pressures on services – particularly social care services for our elderly – represents a perfect storm. So, with incomes falling and demand for services increasing, what else can councils do to maximise the funds available to deliver essential services?
One answer is to make sure that monies owed to local government are being effectively collected. According to research carried out by the Money Advice Trust (MAT), more than 2.3 million local authority debts were passed on to bailiffs in 2016/17. This is an increase of 14% on the Trust’s 2014/15 report, which also warns that the level of debt owed to authorities has increased, with £2.8 billion of Council Tax (CT)
arrears alone at 31st March 2017. These figures are startling enough but what if councils are owed other significant debts beyond CT and Business Rates? Could recouping some of these hold the key to helping councils deliver essential services?
The sundry debt opportunitySundry debts are made up of miscellaneous invoices issued for a number of reasons and inrespect of a wide and varying range of services. They can also arise if members of the public receive benefits they were not entitled to, or as a result of legislative requirements or contractual agreements. Examples of sundry debts include nursing home overpayments, day care fees, respite care, licensing fees, planning charges, waste management fees, and building permit and service charge arrears.
Revenue from miscellaneous income accounted for £10.2 billion in England and Wales in 2011/12 and, while there are no readily available figures for the value of unpaid commercial invoices and sundry debt local authorities have on their ledgers, it is expected to run into millions, if not billions, of pounds. Clearly, recouping even a small percentage of these outstanding monies could have a truly beneficial impact on local authorities’ ability to deliver essential services!
While there doesn’t appear to be any official figure regarding the value of unpaid sundry debts owed to local authorities, according to the MAT, 2.3 million debts were passed to bailiffs by local authorities in 2016/17, of which 1.38 million related to council tax arrears. If we extrapolate that just half of the remainder – some 460,000 arrears – relate to sundry debts, this equates to over 1,000 outstanding debts per local authority in the UK.
If sundry debts typically range in value from just a few pounds to many thousands of pounds, it is clear the potential returns from a targeted collection program could run into the multi-millions, if not billions, of pounds a year nationwide.
In 2017, DSL carried out a pilot project for a London authority, tracing and collecting unpaid sundry debts up to six years old. With a success rate of over 50%, it’s clear that paying targeted and focused attention to this latent revenue stream offers a potentially invaluable role in releasing funds to support the delivery of essential services.
For fur ther information, visit : www.dsl-sundrydebt.co.uk or call 01527 543672 .
DSL Local Authority Debt Collection was born from DSL UK Limited, the UK’s leading veterinary debt collection provider. An organisational member of the IRRV, DSL has a wealth of experience working with vulnerable client customers, combining professionalism and respect for the debtor with a calm and clear focus on recovering outstanding arrears for its clients. The company operates on a contingency-based commercial model: if a debt is not recovered, there is no charge to its clients.
Martin Jackson is Director withDSL Local Authority Debt Recovery
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Sundry debt! A ‘cinderella service’ orlocal government’s latent revenue stream?
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“ These figures are startling enough but what if councils are owed other significant debts beyond CT and business rates? Could recouping some of these hold the key to helping councils deliver essential services?”
The financial challenge is becoming significantly steeper
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Last issue, I again wrote about the problem of ‘explicit consent’ ( I covered this the first time a year ago1) and promised a further update this month, following an important intervention in the debate by the Information Commissioner’s Office (ICO). First, it might be worth reminding ourselves what the problem is.
The benefit system is complex and claimants often need information, advice and advocacy to make sure a claim is correctly made and any problems are resolved. This is in everybody’s interests.
There are already enough difficulties in obtaining such support, given the cuts-driven shrinkage of the advice sector. So we could have done without the arrival on the scene of ‘explicit consent’.
ObstaclesThis is a device whereby the Department for Work and Pensions (DWP) placed restrictions on the ability of claimants’ advisers to communicate with officials administering Universal Credit (UC).
Previously, under ‘legacy benefits’, if a claimant indicated that an adviser was representing them, the DWP would communicate with the latter to address the issues (‘implicit consent’). But in UC ‘full service’ cases, guidance was issued instructing that: ‘You must give your permission to allow another
person or organisation to:• act for you• have access to relevant information about you
This permission is called explicit consent.’
Crucially, this consent requires the claimant to:• ‘outline what information you want to be disclosed• explain why the information is needed’.
Thus, the claimant needs a good level of prior welfare rights knowledge, so as to understand exactly what information their representative needs in order to sort out the problem.
And if that were not obstacle enough:‘Explicit consent does not last forever, it usually lasts until either the specific request is completed
or the end of the assessment period, after the one in which the consent was given. (An assessment period is the monthly period in which your Universal Credit is calculated and paid).’ 2
In other words, repeated permissions are required as the case stumbles on.
Claimants’ interestsThis is obviously not in claimants’ interests. As I have pointed out before, if you asked 100 claimants, facing difficulties with their UC, if they would like their adviser to have the information they needed to sort out the problem, very likely all of them would say, “of course”. Yet the DWP claims to be under a data protection obligation to make it difficult for advisers to conduct the case, by requiring complex authorisations repeatedly to be given.
A charitable interpretation would be that the DWP genuinely believed it was under such an obligation. (In which case, how has it been possible to exempt MPs from these restrictions after they raised objections?)
A less charitable interpretation would be that it seemed a good idea at the time to limit the role of advocacy in UC administration.
ICOSure enough, claimants’ advisers the length and breadth of the land have been reporting obstruction, frustration and delay in getting cases resolved. This applies to advice centres, local authority welfare rights staff and benefit practitioners and housing associations.
And now, enter the ICO (where we believe there have been concerns for a while that the DWP ‘explicit consent’ policy might bring data protection into disrepute).
Many advisers and their organisations have highlighted in different ways the barriers created by ‘explicit consent’ and one of the most determined has been a trade union, Equity, working alongside the Child Poverty Action Group and others. Some time ago, Equity lodged a complaint with the ICO and now, a response has been received.
CREDIT NOTES
Geoff Fimister is a writer and consultant on social security and related issues.
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The crumbling defence of ‘explicit consent’ suggests maybe soon
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Universal Credit and advocacy: problem solved yet?
It includes these key observations:“We have formed the opinion that the DWP
appears to be taking an unduly restrictive view of the definition of consent under data protection in relation to consent for authorised representatives to act on behalf of UC customers...
“The effect of this overly restrictive approach by the DWP is, in our opinion, likely to mean that people are at risk of significant prejudice as a result of excessive time being spent by DWP staff, representatives and individuals resolving authorities to act; people’s (including vulnerable persons’) legitimately authorised representatives’ contact being refused by the DWP; vulnerable people being unable to obtain necessary assistance from representatives; and in some cases vulnerable people having an appointee established where this is not necessary or appropriate...
“We have today written to the DWP asking it to revise its consent policies and internal guidance in consultation with its Data Protection Officer Team, and with reference to its legacy policies in this area. We have asked the DWP to take active steps to ensure that its policy works on a practical level for the individuals, their authorised representatives, and the DWP staff that need to enforce the DWP’s consent policy consistently 3.”
This leaves the DWP as the lone exponent of making claimants’ information difficult for their advisers to access. It is an untenable position, as I am sure many officials privately knew all along.
A sensible system, whereby a claimant can nominate an adviser to handle their case on an ongoing basis, now seems inevitable. I hope that, by the time you read this, it will be in place.
1. ‘Credit Notes’, Insight, July 2018.2. Universal Credit consent and disclosure of information, gov.
uk, March 2018 (updated Feb. 2019) – https://www.gov.uk/government/publications/universal-credit-detailed-information-for-claimants/universal-credit-consent-and-disclosure-of-information
3. Concern about DWP UC representative recognition [ref. RFA0715409], ICO, 10/4/19.
“ A charitable interpretation would be that the DWP genuinely believed it was under such an obligation. (In which case, how has it been possible to exempt MPs from these restrictions after they raised objections?)”
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The IRRV and its membership has always been at the forefront of technical and managerial innovation within local government and as such have been embracing commercialisation within their functions. Indeed, the management of the Council Tax and Business Rates function are an important part of a council’s own revenue generation.
There is no need to reinforce the current position on austerity within councils to this readership. What a number of councils have done to ameliorate its effects is to develop a ‘commercialisation strategy’ and implement it. Some councils, like the City of London, have property investments in the USA and have built a theme park near the transferred old London Bridge location.
Spelthorne Borough Council has a reported almost £1bn in assets and its leaders perceive that they are a property development company that has to provide local authority services. Watch this space for continued government pressure and a new code to crack down on this excessive behaviour and return to basics.
Bath has developed its assets to capitalise upon its Roman heritage. Others have developed service businesses covering a wide and diverse range of operations from housing, electricity supply to solar panel farms. Indeed, a unique opportunity exists for some councils to develop solar electricity farms which supply a network of electric car charging points.
So the two main areas for commercialisation are commercial property investment and service development for which councils have established powers. Service development often takes the form of charging for discretionary service, such as the provision of garden refuse services. A few collection authorities, unhappy with the approaches taken by some firms, have taken back the function and established revenue recovery firms.
It is not easy to find a clear definition of commercialisation which is appropriate to local
government, particularly when the civil service sees it as an extension of procurement. So for local government, we suggest:
Undertaking activities which involve taking a risk with the expectation of generating additional income or capital gain.
Unfortunately the relevant Local Government Acts tend to focus upon charging and trading. Trading must be done through a company, usually called a Local Authority Trading Company or LATCo. It cannot be set up as a Limited Liability Partnership and is subject to normal VAT and Capital Gains Tax (CGT) rules. As a company, the Companies Act also applies, which can lead to some tensions on councils where elected member directors can be excluded from the very debates their representation on the LATCo board was meant to inform. It is not unknown for some LATCos to adopt a completely independent direction.
While the local authority culture is often very rules-focused in relation to the use of powers, commercialisation involves a different mindset.
To the extent that a council is focussed on commercial activity, it is fundamental that it develops a commercial and entrepreneurial mindset. This can involve a change to middle management and staff culture, which delivers improvements in productivity and customer services. Where some enterprises flounder, it can often be traced back to the failure to adopt, at the outset, sufficient cultural and leadership changes.
Historically there has been a risk averse culture in councils enhanced historically by surcharging which could impose personal liability on officers and members. The removal of surcharging from local government in the late 1990s has allowed an increased level of commercialisation to develop.
Nevertheless councils remain public bodies and this requires a range of checks and balances to be implemented and maintained to avoid conflict between the commercial and statutory roles through strong internal governance.
The requirement of local authorities to maintain trading accounts was largely removed after the repeal of the Compulsory Competitive Tendering legislation in the late 1990s, meaning that few authorities have the expertise or systems in place to operate trading accounts. If operations are run through companies, then they will be required under Companies Acts to provide profit and loss accounts and balance sheets, not least for taxation purposes.
Additional skills will be required in corporate tax and VAT, not to say CGT. Furthermore it will be necessary to ensure appropriate legal advice is obtained, particularly in the field of commercial law and possibly employment law, depending on the operating arrangements.
There is minimal evidence that the local government services trading sector has adopted the practices used in the commercial professional sector. By this we mean a managerial focus upon utilisation and realisation. This is the main operating method
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Commercialisation in local government is having a big impact and there is more to come
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“ Successful companies seek to shape the environment in which they operate. They consciously attempt to create new market space and develop products and services that add value to the customers they seek to serve.”
Goingcommercial
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of the majority of professional services firms in the UK.
Commercialisation has impacted on local government in many different ways. The councils that have been most successful have deliberately sought to move away from some of the cultural and organisational characteristics of traditional public sector organisations. They have become more horizontally integrated and less rule bound, with relevant officers freed up to take commercial risk and to be more agile in their decision making.
Successful companies seek to shape the environment in which they operate. They consciously attempt to create new market space and develop products and services that add value to the customers they seek to serve. This is the attitude adopted by local authorities that have chosen to trade their way through the funding crises created by austerity. Rather than bemoaning the threat to service provision, they have adopted strategies aimed at financial independence that go beyond survival to project a future in which the authority is master of its own destiny and in which services, at least partly funded from commercial income, can survive and thrive.
This has necessitated a different approach to both political and managerial leadership and the development of a less compartmentalised approach to the key elements and constraints associated with council trading. The role of leadership is less focussed on command and control and more on facilitation and empowerment. Simply, a major departure from the ‘silo’ working culture prevalent in some organisations.
Elected members have been called upon to balance the sometimes conflicting interests of private companies and commercially active
councils. They have been prepared to take political risks linked to the reputation of their authorities and the potential for local businesses to see council competition as unfair. Above all, elected members have understood the maxim, often attributed to Peter Drucker, that ‘culture eats strategy for breakfast.’ Through unambiguous messages, members have played a key part in creating a climate in which officers are not only given licence to think and operate commercially but are also left in no doubt that the very future of council
services depends upon them doing so. In many respects, the role of elected
members has become more, not less, significant. Whilst trading initiatives emanate from the operational level, the culture that is critical to its success necessitates clear political messages that recognise the link between commercial success and the continued delivery of effective local services. Many authorities have created cabinet (or portfolio) level positions to ensure that commercial strategy is consistent with political/social policy objectives and that it takes place within an accountability framework that is consistent with local government democracy.
Because of the agile decision making required for successfully operating within a competitive environment, officers are called upon to judge whether the activities they undertake are lawful or commercially or financially sound. This in turn has created a new role for finance, legal and other support staff which is around facilitation, empowerment and timely advice rather than gatekeeping and the operation of a strict permissions regime. Many of the leading authorities have developed specific, strategic roles with a brief to coordinate and facilitate cross-authority development of trading activity.
The practical effect of this is that managers in these authorities are now likely to operate within parameters rather than in accordance with a comparatively fixed set of rules. They are also more likely to work collaboratively, across departmental boundaries, in a conscious attempt to create commercial offers that set them apart.
Some authorities are generating substantial amounts for their revenue budgets due to commercial activities. However, there
is government concern about some over-extension and the NAO has indicated that an inquiry is under way into commercial property investment. In addition, Private Eye has focused upon certain excesses in individual councils.
However, our key conclusion is that:
Commercialisation within local government is an emerging success story during a period of financial and political turbulence.
One lesson is that there is a need for a Doug Forbes is Chair of the Commissioning Joint Committee
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“ Many authorities have created cabinet (or portfolio) level positions to ensure that commercial strategy is consistent with political/social policy objectives and that it takes place within an accountability framework that is consistent with local government democracy.”
‘Commercialisation Code of Practice’. This would seek to ensure that commercialisation plans are robust, sustainable and deliverable. It should cover objectives, business cases, business plans, accountability and governance, good practice, standards and a code of behaviour.
There is also a need for a local government ‘Commercialisation regulator’, with the objective of assisting in preventing costly mishaps, protecting consumer choice and encouraging market development. Jointly the two actions would provide a strong base for continued commercialisation development.
If the recommendations are supported, then we will hold a conference in London in the autumn to discuss how these can be progressed. If you or your organisation would be willing to attend please provide an indication to [email protected]
The full report can be accessed by following this link: https://cjclg.files.wordpress.com/2019/04/cjc-commercialisation-ap-19-2.pdf ...which has been checked for viruses. If you are having difficulty accessing it then please don’t hesitate to request a pdf copy from myself.
BACKGROUND TO CJC AND THE REPORTFormed over 40 years ago, the Commissioning Joint Committee (CJC) is an operational committee representing relevant officers’ organisations in the UK. The objectives of the CJC are to encourage knowledge sharing, co-operation and good practice in local government and related bodies regarding commissioning, procurement, commercial activities and competition. The CJC fully understands the role local authorities play in supporting local communities and local people and the ongoing pressures facing local councils.
CJC have sought to produce a high level, original and insightful report which examines the impact of commercialisation on local government and informs a collective approach to the ongoing and future challenges. The report draws on lessons from within local government and from other parts of the public sector, public companies, professional bodies and organisations.
IRRV Annual Scottish Conference & Exhibition 2019The Crieff Hydro Hotel: 4th and 5th SeptemberEngaging minds, Empowering success
E: [email protected] T: 07899 877883W: www.irrvscotland.org.uk
The Institute is delighted to announce details of its 2019 Scottish Conference. The Conference is – by popular demand – returning to the Crieff Hydro Hotel, where conference attendees will have the opportunity to enjoy the excellent recreational facilities set in beautiful surroundings.
The theme of this year’s Conference – “Engaging minds, Empowering success” – highlights the emphasis on quality and improvements as themes that run through the delivery of Scottish public services and the subjects discussed and debated at Scottish Conference 2019.
Conference comes at an important time for Scotland and will look in-depth at the key issues facing the public services, with particular emphasis on valuation, benefits and revenues issues and wider public service reform issues. There are many significant issues affecting revenues, valuation, benefits and welfare reform ahead and the IRRV Scottish Conference will again live up to its long-standing reputation of being at the forefront of debating key issues and solutions.
We are delighted that Kate Forbes MSP, Minister for Public Finance and Digital Economy, Scottish Government has accepted our invitation give the Ministerial Address to conference this year. We have also invited Ruth Davidson MSP, Leader of the major opposition group in the Scottish Parliament to give an address on an alternative approach to local government finance reform.
In addition to delivering key updates on these big issues and encouraging debate about these, conference will also examine the improved delivery of Scottish public services in a time of financial challenge and will examine how to provide quality services, with an emphasis on continuing improvement into the future.
The Institute is again indebted to Scott and Co who are our Overall Conference Sponsor at Crieff 2019.
Conference sessions include:
• Ministerial Address : Kate Forbes MSP, Minister for Public Finance and Digital Economy – confirmed
• Barclay Review – the implementation challenge• Collection and recovery challenges in the environment of
welfare reform• Collaboration and shared services in practice• Local government finance – an alternative approach• Universal Credit Managed Migration – a progress report
from DWP• Local authority anti-poverty strategies – a case study• Council Tax and Council Tax Reduction reform – the issues• Changing culture and improving collection – a case study• Delivering Scottish Social Security• Alternatives to Council Tax – Looking at Land Value Tax• Corporate Fraud Teams• A paperless office – creating a modern digital workspace• Achieving real organisational change – a case study• Artificial intelligence – is there a real role for automation
in service delivery?
• Manager or Leader? You decide! – An entertaining presentation on leadership
This year sees a comprehensive programme of sessions for valuation professionals, including:
• The future of the appeals process• Private Practice Revaluation – Valuation Office Ireland• Hydro Electricity Generation subjects – Valuation Issues
& Principles• Value of occupation for other than commercial gain• Right First Time – Improved information flow• Plant & Machinery rating review – next steps• The Hypothetical Tenant – Mexford House Case• Lessons to learn for experts appearing in Committee,
Tribunals and the Courts
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There are some circles that say ‘vulnerability’ only became a buzzword in 2012. However, it has always existed but under many other guises and as a less generic description. Society dictates that there are certain phrases and terms we can use without causing upset to individuals and the word ‘vulnerable’ covers a whole myriad of potential problems.
At Equita, we realise the importance of recognising vulnerable customers at the earliest possible stage and managing them and their accounts appropriately and considerately. With no set guidelines about what deems a person vulnerable, we find that, quite rightly, we must treat every customer on an individual basis. Through taking this approach, we have recognised the importance of having a dedicated person to liaise with the third sector, clients, training providers and our own Welfare Team. It has proved to be a full-time job to really work with the third sector, recognising that they are the experts, and engaging with them regularly, rather than being at loggerheads. Many of the third sector and advice agencies are now partnering with us, which also benefits them with direct points of contact and the ability to influence change within our organisation.
Having spent time meeting with these organisations who specialise in working with vulnerable customers, whether through substance addiction, bereavement, financial hardship, or mental health reasons, to name but a few, their expertise and involvement has allowed Equita to develop and grow its vulnerability and welfare offering. This in turn has been acknowledged by not only clients – the local authorities themselves that are under so much pressure to collect outstanding revenue – but also through the third sector and advice agencies.
The most notable change is the reduction in complaints and the appreciation that these new initiatives and training are providing solutions to the customers, the people who are
deemed vulnerable. These positive outcomes have largely come through tweaking existing practices to modernise our approach. Through working with third sector experts and with client input, we have been able to utilise our parent company, Capita, to assist with designing technology to help us continue to lead in assisting the people in society that need us to adopt a different approach.
With some third sector organisations petitioning for ‘ethical collections’, we would argue that we have always being collecting ethically, but now have an approach which provides further support, not just through our actions, but also by partnering organisations which can help and provide guidance to individuals who may not have realised help was available. We have realised that whilst most individuals fear the dreaded knock on the door by an enforcement agent, there are also many that will not answer the phone, open letters, or have access to emails. For these individuals having a knock on the door by someone trained to recognise vulnerabilities and who has a caring nature and the ability to offer signposting to help, whilst putting our own enforcement actions on hold, is proving to be a positive step for customers.
Equita’s approach ensures the best possible care for individuals, protecting the client’s reputation whilst identifying the people within the communities with which we work that need the support we can offer. Since 2012, the renewed commitment to helping vulnerable customers has and will continue to change the enforcement industry, and by recognising the help and support which we can offer to vulnerable cases, these changes can only enhance the enforcement industry’s reputation.
Edd Moore is Social Value Manager with Equita
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...are now singing from the same hymn sheet, and the customer is reaping the benefit
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Vulnerability and the enforcement industry
“ This in turn has been acknowledged by not only clients – the local authorities themselves that are under so much pressure to collect outstanding revenue – but also through the third sector and advice agencies.”
COLLECTION & ENFORCEMENTIRRV Annual Scottish Conference & Exhibition 2019The Crieff Hydro Hotel: 4th and 5th SeptemberEngaging minds, Empowering success
E: [email protected] T: 07899 877883W: www.irrvscotland.org.uk
The Institute is delighted to announce details of its 2019 Scottish Conference. The Conference is – by popular demand – returning to the Crieff Hydro Hotel, where conference attendees will have the opportunity to enjoy the excellent recreational facilities set in beautiful surroundings.
The theme of this year’s Conference – “Engaging minds, Empowering success” – highlights the emphasis on quality and improvements as themes that run through the delivery of Scottish public services and the subjects discussed and debated at Scottish Conference 2019.
Conference comes at an important time for Scotland and will look in-depth at the key issues facing the public services, with particular emphasis on valuation, benefits and revenues issues and wider public service reform issues. There are many significant issues affecting revenues, valuation, benefits and welfare reform ahead and the IRRV Scottish Conference will again live up to its long-standing reputation of being at the forefront of debating key issues and solutions.
We are delighted that Kate Forbes MSP, Minister for Public Finance and Digital Economy, Scottish Government has accepted our invitation give the Ministerial Address to conference this year. We have also invited Ruth Davidson MSP, Leader of the major opposition group in the Scottish Parliament to give an address on an alternative approach to local government finance reform.
In addition to delivering key updates on these big issues and encouraging debate about these, conference will also examine the improved delivery of Scottish public services in a time of financial challenge and will examine how to provide quality services, with an emphasis on continuing improvement into the future.
The Institute is again indebted to Scott and Co who are our Overall Conference Sponsor at Crieff 2019.
Conference sessions include:
• Ministerial Address : Kate Forbes MSP, Minister for Public Finance and Digital Economy – confirmed
• Barclay Review – the implementation challenge• Collection and recovery challenges in the environment of
welfare reform• Collaboration and shared services in practice• Local government finance – an alternative approach• Universal Credit Managed Migration – a progress report
from DWP• Local authority anti-poverty strategies – a case study• Council Tax and Council Tax Reduction reform – the issues• Changing culture and improving collection – a case study• Delivering Scottish Social Security• Alternatives to Council Tax – Looking at Land Value Tax• Corporate Fraud Teams• A paperless office – creating a modern digital workspace• Achieving real organisational change – a case study• Artificial intelligence – is there a real role for automation
in service delivery?
• Manager or Leader? You decide! – An entertaining presentation on leadership
This year sees a comprehensive programme of sessions for valuation professionals, including:
• The future of the appeals process• Private Practice Revaluation – Valuation Office Ireland• Hydro Electricity Generation subjects – Valuation Issues
& Principles• Value of occupation for other than commercial gain• Right First Time – Improved information flow• Plant & Machinery rating review – next steps• The Hypothetical Tenant – Mexford House Case• Lessons to learn for experts appearing in Committee,
Tribunals and the Courts
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In the child poverty crisis, schools are often left to pick up the pieces. A school in Great Yarmouth with a high percentage of pupils from families on Universal Credit (UC) recently described itself as ‘a fourth emergency service’. The school runs a food bank and cookery classes for parents. Another school in Bolton has begun providing free breakfasts because some children were coming to school hungry.
A National Association of Head Teachers (NAHT) survey found three-quarters of school leaders had seen an increase over the last five years in the number of parents seeking advice on how to access welfare support. It is a complex issue. Resolving the effects of child poverty is hindered by obstacles including UC payment methods, benefit caps, benefit cuts, wages that have not kept pace with living costs, childcare costs, a lack of social housing and increasing rent.
And the problem isn’t going away, as the many organisations set up to combat the problem – for example the Child Poverty Action Group, the End Child Poverty coalition and the Living Wage Foundation – will attest. Unsurprisingly, benefits and revenues teams are extremely busy and education-related benefits such as free school meals are increasingly on their radar.
Could smarter use of technology make sure that better decisions are made (and made first time) – benefits are processed quicker and councils can intervene sooner so that families do not slide deeper into deprivation?
Falkirk Council thinks so. When it came to administering benefits for young people – Education Maintenance Grants (EMAs), free school meals and clothing grants – it was juggling multiple challenges of diminishing resources, summer spikes in demand and no digital option. A cumbersome paper application form didn’t help matters.
The benefits team recognised inefficiencies and set about re-engineering the process
by making better use of digital technology. Benefits officer Richard McFarlane admits that automating education benefits wasn’t high on the to-do list of Falkirk’s in-house improvement team, but ‘good working relationships’ helped move things along.
Historically, families were expected to apply for EMAs each year. They made a face-to-face appointment with a member of the benefits team, filled in a form, sent it, supplied further information and evidence and then waited. The entire process was paper driven and young people would need to make multiple visits to the council. “What 15-year-old would want to do that?” says McFarlane. “We thought the customer journey was quite poor – there was a lot of input from our side and the customer side. The amount of people getting support wasn’t what it should be. We thought we need to take this away from the frontline and create a smart form,” he adds.
Thanks to a new front-end and back-end system, Falkirk’s eligible pupils can now make the entire EMA application from their smartphone, including supplying documentary evidence.
The team capitalised on using data about applicants’ circumstances already held by the council to avoid asking people to reapply annually (unless a child is starting school or new to the area). Now applications for the grant simply ‘roll over’ annually.
At the back end, the system shows officers the data on one part of the screen, and an audit checklist on the other. If the team needs further information, it prompts them straight to a blank
email to send to the customer to request it. Otherwise, a confirmation email is automatically sent to say the application is being processed.
Falkirk schools no longer need to provide a list of student objectives as part of the application. Instead, schools now have the option to tick against a list of objectives that the student provides.
Overall, Falkirk has saved well over 100 hours of staff time and reduced the steps required by benefits staff from around 100 to 25. One unexpected effect has been that Falkirk has seen an increase in applications (5% in the first year) and it has greatly reduced pressure on the frontline, although managing increased emails brings its own challenges.
Clothing grants and free school meals are also now administered online. Take-up was 54% in the first year and the benefits team have arrested the trend of declining take up, says McFarlane. He advises councils planning to
deploy a similar project to “set out clear goals, so you know what success looks like and work backwards from those goals, work with all levels of staff, from the ground up. And get talented tecchy people on board.” The frequency of contact with residents claiming benefits means the benefits department could become “a leader in automation for the authority” in future, he says.
The next stage is to boost automation further. The team plans to link their back-end system to SEEMiS, the Education Management Information System for Scottish education with an API (Application Programming Interface). This will allow the team to identify children of school age
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The role of IT in alleviatingthe effects of child poverty is a key part of the solution
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“ Could smarter use of technology make sure that better decisions are made (and made first time) – benefits are processed quicker and councils can intervene sooner so that families do not slide deeper into deprivation?”
Making better use of digital technology
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that are eligible for grants, and take the relevant data from online form submissions and populate them. “It’s definitely the direction we’ll go in,” he says.
Work alone does not guarantee a route out of poverty. Two thirds of children growing up in poverty live in a family where someone works, according to the DWP – that is 2.9 million children in the UK.
In an open letter to MPs, NAHT, in partnership with other education and anti-poverty organisations, recently called on government to take urgent action. An NAHT statement included quotes from schools across the country.
One head teacher from a school in Swindon said, “Many families work and therefore earn just enough money to disentitle them, and the School to Pupil Premium funding. While we encourage our families to be self-sufficient, the level ofdeprivation amongst our families is huge, with a
significant number of families living in cramped and unhealthy conditions.”
Another comment highlights the power of automation in relieving some of the effects of poverty: “One in ten eligible children miss out on their free school meals entitlement. NAHT has long called for children to be automatically enrolled, using the information councils already hold. This would take away the barrier of stigma for parents.”
The high cost of housing is a major factor. Bradford Metropolitan Council has plans to introduce a new case management system for social housing allocations and support which would speed up applications and improve
communication with the council.Yusuf Karolia, head of the housing service,
says the aim is to improve the customer journey and “make life easier.” Internally, it would prevent the need for officers to input data onto two, sometimes three, separate systems.
There are also plans for a customer portal for individuals at risk of homelessness. Karolia says that it would give users a way to speak to them that doesn’t involve calling – and inevitably being put on hold – or waiting for a return text or email. Individuals would be able to add information about any changes and upload documents directly to the portal (“Case officers still do lots of scanning,” he says).
“It needs to be customer friendly. You’d be surprised. A hell of a lot of customers have smartphones but a lot are vulnerable and may not be able to use them. Officers would still help them,” he concludes.
Other digital tools to increase efficiency for those at risk are available. The landlord portal serves as an ‘information hub’ between the DWP and councils that have connected to it. Aimed at landlords, it aims to improve payment timeliness, in turn helping prevent tenants from spiralling into debt.
It shows landlords if tenants are paying rent with benefits and allows social landlords to verify claimants’ rent, to help when setting up a claim for the housing element of a payment. It also lets landlords make a request for tenants to go back to a direct payment arrangement. But a government take-up campaign at the end of last
Mel Poluck is a freelance journalist and copywriter. Contact her on [email protected] or 07903 957173. You can also follow Mel on Twitter: @melpoluck, or connect with her on LinkedIn
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“ Other digital tools to increase efficiency for those at risk are available. The landlord portal serves as an ‘information hub’ between the DWP and councils that have connected to it.”
year suggests that it is still not widely used.Poverty is often inherited. The effects
include greater chance of ill health, lower grades and unemployment. Poorer children are twice as likely to be out of work in later life, says Impetus, a charity that supports young disadvantaged people. Even when they have similar qualifications to better-off peers, poorer children are still 50% more likely to be out of education and work as adults.
The time to take action on preventing this bitter inheritance is surely now.
IRRV Performance Awards 2019
LEE HURSTreturns to host the Gala Evening
www.irrv.net
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IRRV Qualifi cations
IRRV Certificate Level 3
This course is designed for those who wish to gain a professional qualification and further their careers. Streams available:• Revenues and Welfare Benefits• Non-Domestic Rate• Valuation Tribunal
IRRV Professional Diploma
This course is designed for those who wish to progress to senior positions. The Professional Diploma leads to the highest level qualification, IRRV Honours.
Fees for both IRRV London Day Release and IRRV Distance Learning• IRRV Certificate Level 3: £1260.00 plus VAT• Diploma: £1380.00 plus VAT• Individual Subjects: on request
(Day release courses start in October 2019)
* This offer is valid on multiple bookings with a minimum of 3 candidates and can be applied to bookings for day release and / or distance learning.
DISTANCE LEARNING:E: [email protected] T: 020 7691 8984W: www.irrvdistancelearning.org.uk
LONDON DAY RELEASEE: [email protected] T: 020 7691 8974W: www.irrv.net/dayrelease
IRRV Professional Qualifi cation
3 places for the price of 2 on multiple enrolments*
IRRV Jobs Online
IRRV Jobs Online – Search for a New Job
Jobs Online is a web based job vacancy service offering organisations a platform from which to advertise their jobs throughout the UK to professionals in the fields of revenues, benefits and valuation. The site offers search facilities by location, salary level or area of interest for people looking for a job. Your subscription to jobs online includes the following:• Publication of an unlimited number of job advertisements on the web
throughout your subscription period• Unrivalled exposure to IRRV qualified local authority contacts in all
areas of revenues, benefits and valuation• Manageable and easy-to-use password protected web account• Link to your authority website• Search facilities by location, salary level and area of interest• Jobs are also shared on IRRV social media channelsTo subscribe to the service please go to www.irrv.info/jobs
Annual subscription . . . . . . . . . . . . . . . . . . . . £1000 plus VAT6 months . . . . . . . . . . . . . . . . . . . . . . . . . . £600 plus VAT3 months . . . . . . . . . . . . . . . . . . . . . . . . . . £400 plus VATOne-off Advert: Have just one job to advertise? Rather than take out a subscription you can simply register online and pay just £200 plus VATper job.
E: [email protected] T: 01902 750889W: www.irrv.info/jobs
new horizonsnew opportunities
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For those of us delivering services, it is often the experience we gain as a customer ourselves that helps us with our thinking. And so at the same time as I found myself re-designing the Interactive Voice Response (IVR) to help channel shift and minimise the strains on our contact centre, I also had to ring my own council as a customer. The problem was that I hadn’t received a council tax bill in March. Payments were going out through my direct debit and I could have registered for the account online but I wanted a paper bill because they are useful to prove address information. These days you can’t even get into a theatre to see a play without showing photo ID and proof of address.
I had emailed the council a couple of weeks before and had no response, so had little option but to ring them. As expected, there were several options to choose from and I picked the first. There followed a long and garbled recorded explanation of something, in the manner of those radio adverts for car leasing where they try and cram in 30 seconds’ worth of conditions and caveats into ten seconds of airtime! The recording invited me to go online and then cut me off. This was a poor-quality recording with so much information, spoken so fast, I really had no idea what they were saying. I rang back and tried options two and three, each with the same outcome. Working my way down the options, on the fourth call I chose, ‘If you have had a reminder or summons...’ This time I went into a queue which announced that the longest waiting time was nine minutes. Some twenty-five minutes later I was talking to an agent who told me that my bill had been sent on the 6th March, and that he would send me a duplicate, which duly arrived a couple of weeks later. Happy days!
So, my own ‘customer journey’ is fresh in my mind as I review our own current phone offer to customers. It is always worth ringing your own contact centre and working through the menus. Reviewing the scripts and architecture is not enough – scripts that look alright on paper
can sound dreadful when they are read out. It is also far better to use a professional voice recording than an enthusiastic member of staff. The results that a professional will deliver in a studio, with all the post-production equalisation, compression, and removal of noises and breaths, will give your customers the best possible sound quality and allow them to hear your message. It can be inexpensive too – and at least you can be confident that customers can hear your message.
Now my real work begins. It is always easy to be the critic and much harder to create something yourself. We now have a number of competing service aims – to provide a great customer experience, maximise channel-shift and self-service, make the best use of our staff and their skills, and minimise queues and waiting times. We have a separate project to reduce failure demand, so this is about how best we manage the value demand.
There is an argument, with which I have some sympathy, that we should not be looking to cut waiting times on the phone queues when we want people to go online. But a better approach is to make the online service so slick and attractive that customers choose that route themselves. To minimise queues and waiting times we turn to our old friend the Erlang calculator. This complex mathematical formula is widely used in contact centres to calculate the number of customer service agents needed.
One of the interesting things about the formula is that it shows how little queues are
CUSTOMER DELIVERY
David Graaff is Principal Consultant with Graaff Ltd
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The tried and testedformula for getting customer access right first time
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Erlang on the telephone!
“ The results that a professional will deliver in a studio, with all the post-production equalisation, compression, and removal of noises and breaths, will give your customers the best possible sound quality and allow them to hear your message.”
reduced by cutting call times as compared to increasing agent numbers. So, for example, halving the call time will have little effect on queue length, whereas doubling agent availability can dramatically cut, perhaps eliminate, waiting times. Similarly, combining queues will also cut waiting times. Everything else remaining equal, a service that has one queue and (say) twelve agents would have dramatically reduced waiting times compared to a service with two queues and six agents each. This might seem counter-intuitive but the maths is the maths!
So our current plan is to redesign our IVR to offer service options based on current demand, and to clarify our messages and offer the online options, but allowing callers to speak to agents where they want to. We also plan to reverse the
previous strategy of directing customers into parallel queues with low agent numbers. That’s the theory, and in my next column I will report back on our experience implementing it.
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Christians Against Poverty (CAP) supports people in the grip of debt and poverty. We provide a free and professional service that supports people practically with debt, unemployment and life-controlling habits, as well as providing emotional support through a community of local volunteers.
I have worked at CAP for over sixteen years, yet each time we release our annual client report I am shocked to learn of the sheer level of desperation so many of our clients face. People are sat in their homes with bare floorboards because they cannot afford carpets. Others have no curtains, and 15% do not even have a bed or mattress to sleep on. The report found that some people (8%) could not even afford to turn their lights on and even more (17%) were going without food on a daily basis. Debt is a desolate place.
The statistics in the client report are drawn from our annual client survey of over 1,200
households and analysis of data from almost 4,000 households on CAP’s debt management system. The report helps to paint a picture of some of the circumstances our clients are facing and highlight the level of vulnerability we are seeing.
CAP clients walk along a financial knife edge. The average annual income for one of CAP’s clients is £12,360 after housing costs. This is
£1,320 below the poverty line. Almost half (45%) rely solely on benefits and are vulnerable to delays and disruptions in these payments. Living on a low income is a truly enormous challenge, especially when debt is part of the picture.
CAP client Nicky, who is featured in our report, explained what her life was like in debt:
“I could barely put food on the table, I would feed the kids and then just have toast. I tried to hide it by lying and saying I had eaten lunch out with a friend. I couldn’t give them the things they wanted.”
Debt is not simply a financial problem. Its effects seep out into every aspect of life. Debt can exacerbate or cause ill-health – 43% visited a doctor due to a debt-related illness and 84% said debt negatively affected their health. More than three quarters (78%) of those in relationships said that debt had caused arguments, leading to complete relationship breakdown in three of ten (29%) cases. Debt’s
impact also has far reaching effects on children. 80% of parents felt debt negatively affected their children and for seven in ten (69%) said debt made them feel like a bad parent.
“I couldn’t sleep at night, so I would just lie there. The debts were affecting my mental health, I was so depressed and I just couldn’t see a way out. No-one reached out, I felt so unimportant and worthless. I felt like such a
failure to my kids.” – Nicky, CAP clientDebt pushes people to a place of defeat,
which can lead them to fear of opening the post (82%), answering the phone (76%) or opening the door (63%). What may just be one call from a creditor could be the tenth call that day for that person in debt. When there is no money in the bank to offer payments, people withdraw and isolate themselves. Sadly, one in five (18%) of our clients spent Christmas Day alone.
“I was getting loads of letters and phone calls. It was constant – at least ten phone calls a day – I was so sick of it. I reached a point where I didn’t want to pick up the phone, didn’t want to open letters. After years of this, I just couldn’t do it anymore.” – Nicky, CAP client
The main purpose of our client report is to highlight the reality of problem debt in the UK. It helps to paint a picture of what people are facing behind closed doors – something as simple as missed payments may be indicative of bigger challenges going on. People should not have to sit with empty stomachs in cold, dark homes. People should not have to worry about how they are going to put food on the table for their kids. People should not have to sleep on makeshift beds because they cannot afford one.
We all have a role, whether that is helping people in these situations or signposting people to the support they need. Enforcement agents, by the nature of their job, will come face to face with some desperate situations, and will be in a position to be able to identify vulnerability and signpost people on to the help and support they need. It is imperative that we all do our best to ensure that these people do not fall under the radar. We all have a part to play.
You can read the full report at:capuk.org/clientreport
Dawn Stobart is Director of External Affairs with Christians Against Poverty (CAP)
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...is a major part of thebattle against the increasinggrip of poverty
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POVERTY AWARENESS
“ Debt is not simply a financial problem. Its effects seep out into every aspect of life. Debt can exacerbate or cause ill-health – 43% visited a doctor due to a debt-related illness and 84% said debt negatively affected their health.”
Changingperceptions
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