Call for Evidence

on the potential for a local Land Value Tax in Wales

Bangor University has been appointed by the Welsh Government to carry out a Technical Assessment on the potential for a local Land Value Tax in Wales as a replacement to the existing local property taxes, Non-Domestic Rates and Council Tax.

The remit of the Assessment is to provide an initial appraisal of the practical viability of a local Land Value Tax in Wales, and to identify the further work that would be required in order to deliver such a policy. A brief topic guide relating to this project can be downloaded.

The purpose of this Call for Evidence is to identify potential issues relating to the implementation of a local LVT in Wales that merit investigation. We invite written evidence on any aspect of the scope of the Assessment. In particular, we would welcome evidence on the following matters:

Are there any groups of taxpayers who would be particularly advantaged or disadvantaged by a change from the existing local taxes to a Land Value Tax regime?

What are the issues around valuing land?

Should land be valued at capital value or rental value?

How should a local Land Value Tax be administered and collected?

Are there any grounds for exemptions, reliefs or limitations on a local Land Value Tax?

What are the key factors necessary to enable an effective transition from the current system of local taxation in Wales to a Land Value Tax?

This call for evidence closed on 30th June 2019.