On Wednesday 21 March, Sir Michael Lyons published the final report of his three-year independent inquiry into local government. That report contained the suggestion that government assess the merits of council tax exemptions, including those that currently apply to charities.
The Government agrees with the report that more needs to be done by central and local government alike to enhance the ability of councils to deliver for their local communities.
However, the Government will retain the existing relief given to charities and exempt empty charity property from business rates altogether.