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The Smoke and Carbon Monoxide Alarm (England) Regulations 2015 came into force on 1 October 2015.
The Smoke and Carbon Monoxide Alarm (Amendment) Regulations 2022 will come into force on 1 October 2022. From that date, all relevant landlords must:
1. Ensure at least one smoke alarm is equipped on each storey of their homes where there is a room used as living accommodation. This has been a legal requirement in the private rented sector since 2015.
2. Ensure a carbon monoxide alarm is equipped in any room used as living accommodation which contains a fixed combustion appliance (excluding gas cookers).
3. Ensure smoke alarms and carbon monoxide alarms are repaired or replaced once informed and found that they are faulty.
The requirements are enforced by local authorities who can impose a fine of up to £5,000 where a landlord fails to comply with a remedial notice.
The regulations do not stipulate the type of alarms (such as mains powered (‘hard-wired’) or battery powered) that should be installed.
We recommend that landlords choose the type of smoke alarms based on the needs of their building and their tenants, and that those alarms are compliant with British Standards BS 5839-6. Where battery powered alarms are selected, alarms with ‘sealed for life’ batteries rather than alarms with replaceable batteries are the better option.
The regulations do not stipulate the type of alarms (such as mains powered (‘hard wired’) or battery powered) that should be installed.
Landlords should make an informed decision and choose the type of carbon monoxide alarms based on the needs of their building and their tenants, and that those alarms are compliant with British Standards BS 50291. Where battery powered alarms are selected, alarms with ‘sealed for life’ batteries rather than alarms with replaceable batteries are the better option.
The regulations do not stipulate where the alarms should be placed.
At least one smoke alarm should be installed on every storey which is used as living accommodation.
Landlords should follow the individual manufacturer’s instructions when installing the alarms. However, in general, smoke alarms should be fixed to the ceiling in a circulation space, i.e. a hall or a landing.
Your local fire and rescue authority may be able to provide further advice on installation or you can download fire safety information from www.gov.uk/firekills
The regulations do not stipulate where the alarms should be placed.
A carbon monoxide alarm should be installed in every room which is used as living accommodation containing a fixed combustion appliance (excluding gas cookers).
Landlords should follow the individual manufacturer’s instructions when installing the alarms. However, in general, carbon monoxide alarms should be positioned at head height, either on a wall or shelf, approximately 1-3 metres away from a potential source of carbon monoxide.
Your local fire and rescue authority may be able to provide further advice on installation or you can download fire safety information from www.gov.uk/firekills.
Landlords will be responsible for repairing or replacing any faulty alarms.
If tenants find that their alarms are not in working order during the tenancy, they are advised to arrange for the replacement of the batteries.
If the alarm still does not work after replacing the batteries, or if tenants are unable to replace the batteries themselves, they should report this to the relevant landlord.
Testing of smoke alarms and carbon monoxide alarms does not require specialist skills or knowledge and should be straightforward for tenants to do.
Landlords should consider providing residents with a demonstration and/or instructions to support resident understanding of how, and how often, to test their smoke alarms and make sure they are in working order. Landlords should follow the individual manufacturer’s instructions for testing alarms and consider sharing these instructions with tenants to support regular testing.
If tenants find that their alarms are not in working order during the tenancy, they are advised to arrange for the replacement of the batteries.
If the alarm still does not work after replacing the batteries, or if tenants are unable to replace the batteries themselves, they should report this to the relevant landlord.
Landlords should make an informed decision and choose the best alarms for their properties and tenants, with due regard for their residents’ circumstances.
For example, specialist smoke alarms and carbon monoxide alarms that alert by vibration or flashing lights (as opposed to by sound alerts) may be required for residents who are deaf or hard of hearing.
Landlords should/must consider their duties under the Equality Act 2010.
Heat detectors are not a replacement for smoke alarms.
The regulations require landlords to ensure alarms are equipped, and to check that each prescribed alarm is in proper working order on the day the tenancy begins if it is a new tenancy.
Landlords should make sure alarms are installed in an effective way to protect tenants from the dangers of smoke and carbon monoxide.
Your local fire and rescue authority may be able to provide further advice on installation or you can download fire safety information from www.gov.uk/firekills.
The regulations apply to all homes rented by private landlords or registered providers of social housing, unless excluded.
Excluded tenancies are detailed in the regulations.
The regulations apply to all social and private rented tenancies, other than those explicitly excluded in the Schedule to the Regulations.
The following tenancies are excluded from the regulations:
If the occupier shares the accommodation with the private landlord or the private landlord’s family, then these regulations will not apply.
For the purposes of the regulations, a private landlord is considered to share accommodation with the tenant if they share an amenity such as a kitchen or living room. The regulations are not aimed at owner-occupied properties.
The regulations apply to unlicensed HMOs. Licensed HMOs are exempt from Parts 1 to 5 of the regulations but only because the regulations also amend the HMO licensing obligations in the Housing Act 2004 so as to impose similar requirements.
These regulations do not apply to owner occupiers.
These regulations do not apply to owner occupiers living in shared-ownership homes.
The regulations will be enforced by local housing authorities. Details on enforcement of the regulations can be found in the guidance for local authorities
If landlords are made aware that they are not compliant with the regulations, they should undertake remedial action to install alarms as soon as practicable. Private registered providers of social housing are expected to self-refer to the Regulator of Social Housing whilst they remain non-compliant on the basis of failing to meet their statutory duties.
The Regulator of Social Housing requires social landlords to ensure that all their homes meet the Decent Homes Standard and continue to maintain their homes to at least this standard. Social landlords are also required to meet all applicable statutory requirements that provide for the health and safety of the occupants in their homes.
If private registered providers of social housing are aware that they are non-compliant with these requirements, or any of the regulatory standards, they are expected to self-refer to the Regulator of Social Housing.
Although local authority landlords cannot take enforcement action against themselves in respect of their own stock, they will be expected to ensure their housing is safe and they will be subject to these legislative requirements. As public authorities, local authorities can be challenged by way of judicial review.
Local authority landlords are obliged to comply with the regulatory regime overseen by the Regulator of Social Housing.
The regulations require checks to be made by or on behalf of the landlord to ensure that each prescribed alarm is in proper working order on the day the tenancy begins if it is a new tenancy.
It is the responsibility of landlords to keep a record of when alarms are tested.
The local housing authority must decide whether the evidence provided proves that the landlord has met the requirements of the regulations.
One possible means, if the landlord goes through the inventory on the first day of the tenancy, is that the landlord makes provision for the tenant to sign the inventory to record that the required alarms have been tested by the landlord and the tenant is satisfied they are in working order.
Where a landlord is in breach, the local housing authority may serve a remedial notice. Failure to comply with each remedial notice can lead to a fine of up to £5,000. Fines will be applied per breach, rather than per landlord or property.
Landlords have the right to appeal to the First-tier Tribunal against the penalty charge notice. Further details on appeals can be found in the guidance for local authorities.
We know that getting access to do repairs and maintenance work can sometimes be difficult for landlords.
The existing regulations are clear that landlords must take all reasonable steps to comply with a remedial notice but are not expected to go to court to gain access in order to be compliant. Landlords should be able to demonstrate that they have taken all reasonable steps to comply to Local Authorities.
For example, landlords should write to their tenants to explain that it is a legal requirement to install the alarms and that it is for the tenant’s own safety. Landlords should try to arrange a time to visit that is convenient for the tenant, and keep a written record of access attempts to provide to the local housing authority if required.
Landlords should attempt to understand why tenants cannot or will not provide access and work with them to find a solution
The existing regulations are clear that landlords must take all reasonable steps to comply with a remedial notice but are not expected to go to court to gain access in order to be compliant. Landlords should be able to demonstrate that they have taken all reasonable steps to comply to local authorities.
For example landlords should write to their tenants to explain that it is a legal requirement to install the alarms and that it is for the tenant’s own safety. Landlords should try to arrange a time to visit that is convenient for the tenant, and keep a written record of access attempts to provide to the local housing authority if required.
All landlords (whether social or private) have time between when the amendment regulations became law on 27 June 2022 and when they come into force on 1 October 2022. Landlords must comply with the new requirements from 1 October 2022.
The new requirements come into force on 1 October 2022. Landlords are expected to be compliant with the regulations from that date.
https://www.trade-point.co.uk/
Article by GoSimpleTax
The UK is facing a serious cost-of-living crisis. It’s being driven by eye-watering utility bill increases, rocketing fuel pump prices and record inflation that’s making the weekly supermarket shop and other purchases far more expensive. Moreover, interest rates are increasing, with more hikes expected, while take-home pay isn’t increasing anywhere near in line with inflation.
Many people are already having to cut back to get by, and that includes the nation’s 3.5m sole traders, the unsung heroes of the economy who make up 59% of the total UK business population (5.9m), as well as the 405,000 people (7%) who run ordinary business partnerships.
Caution is advised when cutting costs, because if you cut them too much or in the wrong places, it can damage your sole trader business. But sole traders can potentially make savings in most if not all areas – and that includes tax. That doesn’t mean doing anything illegal, of course, but just finding ways to minimise your tax bill and limit your tax-management costs. So, how might you save money on tax when you’re self employed?
1 Claim all of your allowable expenses
If you’ve been running your sole trader business for some years, you’ve probably already claimed allowable expenses via your Self Assessment tax returns. These are costs generated “wholly and exclusively” to operate your sole trader business. You deduct these from your income so that you’re taxed solely on your profits.
Do some research to find out whether you’re claiming all of your allowable expenses. Government website GOV.UK is a great starting point to find out more about allowable expenses.
How might you be missing out? If you run your sole trader business from commercial premises or supply services at your customers’ homes, you can claim allowable expenses for operating a small home office for after-hours admin work. Make sure you also claim for all eligible business mileage costs. You might be paying for things which could be claimed as an allowable business expense. Even small expenses such as postage stamps or a daily pint of milk mount up over the year.
2 Make Marriage Allowance work for you
You’re probably already claiming your Personal Allowance of £12,570 a year, which is tax-free income you can earn if your net income is below £100,000. But if you’re married or in a civil partnership, find out about Marriage Allowance. It could reduce how much tax you or your partner pays if you or they are a basic rate Income Tax payer (ie income of £12,571-£50,270 – 2022/23 tax year).
The Marriage Allowance enables a partner who is earning below £12,570 a year to transfer 10% of their Personal Allowance to their higher-earning partner, which equals £1,260 and offers a potential tax saving of up to £252 a year.
3 Lower your “payments on account”
Most self-employed people pay their Income Tax in two advance payments, one in January and the other in July, with payments based on the previous year’s tax bill. However, if your earnings for this tax year will be lower, you can reduce your payments via your Government Gateway online account or by sending a completed SA303 form to HMRC. Otherwise, you’ll pay more and have to wait for a refund from HMRC.
4 Get tax relief on your pension contributions
Private pension contributions paid into HMRC-registered private pension schemes are tax-free up to set limits. You’ll only pay tax if the value of your pension pot goes above 100% of your earnings in a year or is more than £40,000 a year.
As explained on the government’s Money Helper website: “If you’re a basic-rate taxpayer, the government will add an extra £25 for every £100 you pay into your pension. If you pay enough tax at the higher rate of 40% in England, Wales or Northern Ireland, you can claim back a further £25 through your tax return for every £100 you pay into your pension. In Scotland, you can claim an extra £1.58 for every £100 paid if you pay enough tax at the Scottish Intermediate Rate of 21% [and] a further £26.58 if you pay enough tax at the Scottish Higher Rate of 41%.”
5 Donate to a charity
They’re not only a great way to make a positive difference, but donations to charities or community amateur sports clubs are also subject to tax relief. Donations made through Gift Aid enable charities to claim an extra 25p for every £1 you give, as long as you make a declaration vis a Gift Aid form. Donations will qualify and long as they’re not more than four times what you’ve paid in Income Tax or Capital Gains in that tax year. If you pay tax above the basic rate of Income Tax, via Self Assessment, you can claim the difference between the rate you pay and basic rate on your donation.
6 Claim for previous tax return mistakes or trade losses
If you’ve made mistakes in tax returns in the past four years, for example, by not claiming for all of your allowable expenses, you may be able to claim a refund for overpaid tax. You write to HMRC to tell them you want to claim overpayment relief. You must include proof that you’ve overpaid tax through Self Assessment and sign a declaration confirming the accuracy of the new details you’ve provided. Obviously, you must not wilfully make invalid claims.
Covid meant that many sole traders made a loss in recent years, with some unable to claim government support. If you’re among them and you haven’t already done so, you may be able to offset a loss against profits made in subsequent years, which will reduce your next tax bill.
7 Do your own Self Assessment tax return
If you’re currently paying an accountant to complete your Self Assessment tax return, doing it yourself could save you a few quid. For a lower price (£50 or so), software can make completing your own Self Assessment tax return cheaper, quicker and easier, with the software providing prompts to help you enter the right figures in the right place. Such software also comes with customer support.
Other ways to save money and pay less tax
Transferring ownership of assets to your spouse or civil partner can shield you from Capital Gains Tax. You do not pay Capital Gains Tax on assets you give or sell to your spouse or civil partner, providing you live together and their business doesn’t sell them. They may have to pay tax on any gain if they later dispose of the asset.
You may also benefit on savings and investments. The Starting Rate for Savings supports savers on the lowest incomes, as you don’t pay tax on up to £5,000 of interest from savings. The Personal Savings Allowance also enables tax-free earnings. Basic rate taxpayers get a £1,000 tax-free allowance, while higher rate taxpayers get £500 (additional rate taxpayers get nothing). Tax-free ISAs (Individual Savings Accounts) could be another option.
If you rent out a spare, furnished room in your home, the Rent-a-Room Scheme enables you to earn up to £7,500 a year in tax-free rent. And under the Tax-Free Childcare scheme, parents can claim back 25% of their childcare costs up to £500 every three months, as long as they earn less than £100,000 a year and the child is under 11. You’ll need to set up an online childcare account, then for every £8 you pay in, the government will pay in £2 that you can use to pay your childcare provider. You can get Tax-Free Childcare and 30 hours free childcare if you’re eligible for both.
A penny saved…
Finding ways to save on tax can take effort, but the results make it worthwhile, with every penny saved a penny earned. Lowering your costs wherever possible increases the chances that you and your sole trader business will weather the current financial storm and come out stronger on the other side.
Income, Expenses and tax submission all in one. GoSimpleTax will provide you with tips that could save you money on allowances and expenses you might have missed.
Our software submits directly to HMRC and is the digital solution for Landlords to record income, expenses and file their self-assessment giving hints on savings along the way.
Covering all self-assessment pages, not just property, GoSimpleTax does all the calculations for you saving you ££’s on accountancy fees.
Available on desktop or mobile application.