A Bill to require the Secretary of State to commission a programme of research into the merits of replacing the Council Tax and Non-domestic rates in England with an annual levy on the unimproved value of all land, including transitional arrangements; to report to Parliament within 12 months of completion of the research; and for connected purposes
House of Commons
26 April 2013
The Land Value Tax Bill asks the government to commission research into whether England should replace the current local taxes (council tax and business rates) with an annual levy on the unimproved value of all land, and to set out transitional arrangements. It requires a report to Parliament within 12 months of the research’s completion. The bill is in the early stages, currently at the second reading in the Commons, and would not itself implement the tax but pave the way for further consideration if the research finds merit.
The bill is at the second reading in the House of Commons. It is in the early stages and would need further stages (committee, report, and third reading) in the Commons and then passage through the Lords to become law.
Generated 21 February 2026
No recorded votes for this bill yet.
