Each year, the government introduces regulatory changes affecting businesses on two common commencement dates. These dates are 6 April and 1 October. There are a number of changes due to come into force on 6 April 2010. Some of the changes tie in with the financial year and so take effect from 1 April. Where that is the case, the earlier enforcement date is indicated. What follows is a summary, but not an exhaustive list, of the more important new rules with which businesses will need to comply.
Taxes
Business rates
The latest business rate revaluation takes effect from April 2010.
Another business rates date to look out for is 31 March. That is the cut-off point for firms that wish to claim a rebate on business rates that may have been overpaid in the past. Businesses that believe they may have been overcharged on their rates’ bills during the past five years have until 31 March to submit an appeal to the Valuation Office Agency (VOA).
There are two main grounds on which businesses can appeal against the rateable value of their premises. They can demonstrate that they are paying more than neighbouring properties. Businesses can discover what neighbouring premises pay, and whether or not they have appealed against the amount, by visiting the VOA’s website at http://www.voa.gov.uk
Or firms can prove that there has been a ‘material change’ in their circumstances since 2005. This means something has altered in the immediate surroundings – such as a high proportion of empty shops – the effect of which has harmed trade. It may mean that there has been a change in the size or use of the firm’s premises itself.
Landfill tax
As from 1 April, the standard rate of landfill tax rises from £40 to £48 per tonne, applying to disposals that occur on or after that date. The lower £2.50 rate per tonne, which covers inactive waste such as rocks and soil, is unchanged.
Employment
The right to request training
As from 6 April, employers with 250 staff or more will be obliged to give serious consideration to requests from employees who wish to take time off to train.
Employees can ask for time to pursue training that will enhance both their own performance and that of the business. The nature of the training either can lead to an accredited, recognised qualification or it can simply improve skills that are relevant to the role of the employee or to the workplace.
Under the regulations, employers have 28 days in which to respond to a request, either accepting it and acknowledging so in writing, or meeting with the employee to discuss the issue, 14 days after which the employer must tell the employee in writing of the decision.
Employers can insist on changes if they agree to the request, such as switching the training in house or recommending an alternative course or qualification. Employers can also turn down a request for specific business reasons.
The right to request time off for training will include all employees as from 6 April 2011.
Sick leave and ‘fit notes’
As from 6 April, the way that sick notes are framed changes.
Under the current rules, medical certificates or sick notes are given by doctors to employees, stating whether they are or are not well or fit enough to work.
The new rules mean that doctors will be able to issue a new certificate, or ‘fit note’, advising if an employee is unfit for work or if they may be fit for work.
In cases where an employee is deemed as ‘may be fit for work’, the doctor can provide the employer with advice about the employee’s health and, if it is pertinent, with suggestions about the sort of changes – reduced hours, amended duties – that could allow them to return to work in some form.
Employers do not have to act on the doctor’s advice, but doing so may stop long-term sick leave absences and prevent the loss of the skills and expertise of key staff members. Where employers are unable to make the adjustments necessary for an employee’s return to work, they should treat the ‘fit note’ statement as a ‘not fit for work’ statement for purposes of sick pay.
The Department for Work and Pensions has produced guidance for both employers and doctors on the fit note scheme, which can be found at http://www.dwp.gov.uk/fitnote
Data protection
As from 6 April, the Information Commissioner has the power to issue penalties of up to £500,000 where businesses are found guilty of a serious breach of the rules on data protection. To incur the penalty, businesses must have committed a breach of the regulations that are likely to have caused significant damage or distress.
Tags: Regulations
