HMRC has issued a consultation on various proposed changes to the filing and payment process – in particular a reduction in the time limit for filing and payment from 30 days to 14...23 September 2016
Minimum energy efficiency standards: Will minimal enforcement mean minimal impact?
The Regulations will be brought into force in two phases:
- From April 2018 landlords will need to ensure that properties are at least an E EPC rating before the grant of new leases (to new or existing tenants, so including lease renewals).
- From April 2023 this will extend to all premises, including those where a lease is already in place and a tenant is already in occupation.
There are various exemptions and exclusions such as very long (over 99 years) or short (less than 6 months) leases or where consent cannot be obtained from the tenant, but the exemptions only last for 5 years after which the situation must be re-evaluated. This would mean carrying out further energy efficiency assessments, re-applying for all necessary consents for works that meet the relevant economic tests, and keeping evidence of the outcomes. The government proposes to establish an online "PRS Exemptions Register" to act as a centralised database for exemptions. Landlords who consider that they are exempt will be required to notify their exemption on the Register and lodge supporting evidence.
As the new regime will be relevant to all landlords, including tenants who have sublet premises, its effects could be significant and far-reaching. Not only will it impose a compliance burden on landlords, but it also has the capacity to affect value. In practice, it may be difficult to police precisely due to its far-reaching nature. Despite this, one thing is for sure, EPCs are here to stay and climate change is still very much on the agenda.
The right for trans people to use the toilets of their choice is a politically and socially charged issue which currently features prominently in the media both in the UK and overseas. The...15 June 2016