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
May contain errors — check source documents for definitive information.
This Bill would require the government to commission research into whether England should replace the current council tax and business rates with an annual land value tax. It would then require a report to Parliament within 12 months after the research finishes and set out transitional arrangements. The Bill itself only starts the study, not implement the policy.
The Bill is at the second reading stage in the House of Lords. It originated in the Lords in 2014 and has not yet progressed to the Commons.
Generated 21 February 2026
11 Jun 2014
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.
