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 Lords
12 June 2014
This Bill would require the government to fund and run research on whether England should replace current property taxes (council tax and business rates) with a new annual levy based on the unimproved value of all land. It would include transitional arrangements and require a report to Parliament within 12 months of the research finishing. The aim is to assess the merits of land value taxation before any policy change is made.
The Bill is currently at the 2nd Reading in the House of Lords. If it progresses, it would move through the remaining Lords’ stages and, if approved, proceed to the House of Commons for further consideration.
Generated 21 February 2026
First reading took place on 11 June. This stage is a formality that signals the start of the Bill's journey through the Lords.
Second reading - the general debate on all aspects of the Bill - is yet to be scheduled.
The 2014-15 session of Parliament has prorogued and this Bill will make no further progress.
No recorded votes for this bill yet.
