An extra £10 million will go to the Armed Forces Covenant Fund Trust to support veterans with mental health needs that are not being addressed through current services. The Trust already receives £10 million a year, so for this centenary year, as the Chancellor announced at the recent Budget, this will be doubled. The Covenant Fund Trust makes grants to a wide range of hugely deserving organisations who support the armed forces community.

To ensure that young people are given the opportunity to learn about the sacrifices made by previous generations, the Chancellor is also making an additional £1 million available to support First World War battlefields tours for school students. This will build on the success of the existing First World War Centenary Battlefield Tours Programme which gives one teacher and two students from every state-funded secondary school in England a free accredited battlefield tour to the Western Front.

And to make sure local communities can continue to remember the sacrifices of generations past, the Chancellor is also providing up to £8 million to help with the cost of repairs and refurbishments to village halls and Miners’ Welfare and Armed Forces Organisations facilities.

Many of the 16,000 village halls across the UK were built as memorials to local people who lost their lives in the first world war, and also serve as vital social hubs. Armed Forces Organisations, such as the Royal British Legion, provide a focus in the community for veterans, and can support improvements to health and wellbeing.

The Chancellor of the Exchequer, Philip Hammond said:

We owe the men and women who have served their country a huge debt of gratitude, and I am determined to do everything I can to help remember their sacrifice.

Through this funding, we are ensuring that young people can learn from previous generations and keep the memory of their service alive. By preserving our history, we can also provide vital social hubs for local communities. And by caring for today’s veterans we can show that their selfless service, and their sacrifices, will always be remembered, and are hugely valued by a grateful nation.

A business rates ‘loophole’ which could be costing English councils millions in lost Council Tax is to be reviewed by ministers with a consultation launched today (7 November 2018).

Currently, second-home owners pay Council Tax on their properties including when the property is available to rent infrequently during the year.

Properties are valued for business rates when owners declare their property is available to let as ‘holiday accommodation’ for 140 days or more in a year.

Any property registered for business rates, rather than Council Tax, is likely to qualify for small business rate relief. This provides 100% relief from business rates, so no tax is due on properties with a rateable value of £12,000 or less.

Around 47,000 holiday lets in England are liable for business rates, of which circa 96% have rateable values of £12,000 or less. Currently there is no requirement for evidence to be produced that a property has actually been commercially let.

Genuine businesses can claim the relief to which they are entitled. However, the government is aware of concerns that owners of second homes which do not fall into this category, could exploit the system by not paying Council Tax, whilst still using local services.

Local Government Minister Rishi Sunak MP said:

We’re aware of concerns that the current arrangements for valuing second homes for business rates and claiming relief do not provide strong enough protections against abuse.

We are seeking views on whether we should strengthen the checks already in place to ensure second-home owners have to pay Council Tax, while ensuring genuine holiday let businesses are able to demonstrate they are eligible for business rates relief.

The consultation will seek views on whether the current criteria should be strengthened to ensure second home owners are contributing to the local economy through the proper payment of council tax, or, for those genuinely renting out their property and supporting tourism, business rates.

View the consultation on this website – it will run until 16 January 2019.