March 2023

Farm health and safety: Legal responsibilities for farmers

Posted on 27 March 202320 March 2025 by Sarah O'Sullivan

On a daily basis, farmers and farm workers are exposed to potentially dangerous machinery, vehicles, chemicals and livestock. Farmers are subjected to all sorts of risks including working at height, dealing with electrical equipment and working near pits and silos. Coupled together with the ever-changing weather conditions it is no surprise that the farming industry has a reputation for having a bad safety record.

Farmers have legal responsibilities for health and safety under various regulations in the UK, such as the Health and Safety at Work etc Act 1974, the Management of Health and Safety at Work Regulations 1999, and the Provision and Use of Work Equipment Regulations 1998.

Under these regulations, farmers have a duty of care to ensure the health, safety, and welfare of their employees, contractors, visitors, and members of the public who may be affected by their activities. This includes providing adequate training, instruction, and supervision to ensure that workers can carry out their work safely, providing suitable equipment and machinery, and maintaining safe working conditions on the farm.

Farmers are also responsible for carrying out risk assessments to identify and manage potential hazards on the farm, and for developing and implementing appropriate health and safety policies and procedures.

At Tees, our regulatory experts are skilled at identifying the applicable rules and regulations for farming and agriculture. We can help clarify the potential effects of these regulations on your business practices.

In relation to compliance with these regulations to maintain good health and safety practices, Jamie Hare, a regulatory law expert, at Tees, examines the obligations of farmers and the steps they should take to fulfil these responsibilities.

What are the benefits of implementing safety measures on farms?

Having some simple safety measures in place can prevent unnecessary non-fatal and fatal accidents from occurring. Managing risks in a sensible way helps to protect your business, your family and your workers. It has the additional benefits of reducing injuries and ill health in your workforce which results in improved productivity and better morale. It also provides a level of protection from potential penalties and prosecution if something serious does occur.

Why is training important for everyone working on a farm?

Providing training is a fundamental yet critical aspect to consider. It is vital that training is extended to all individuals employed on a farm. The Health and Safety at Work etc Act 1974 requires employers and self-employed individuals to provide their workers with relevant information, guidance, training and supervision that is essential to ensure their safety and well-being at work, to the extent that it is reasonably practicable.

What are the specific training requirements in the farming industry?

There are a number of other regulations which include specific training requirements. For example, The Provision and Use of Work Equipment Regulations 1998 [DL1] specifies the need for training for people who use work equipment. The Management of Health and Safety at Work Regulations 1999 specifies health and safety training should be provided when new people commence employment.

The underlying message is that everyone at work needs to know how to work safely and without risks to health.

How can training help?

Training enables workers to know about the hazards and risks they may face, and the precautions to take (including any emergency procedures) and should help them to carry out their work safely. It will also enable them to know how to use protective measures, such as guards on machines, the start-stop procedure, PPE and safe methods of work.

How can training be carried out?

Training can be provided in a number of ways and can involve various methods. It can be provided by instructions or on-the-job training delivered by an experienced worker. It can be provided by online courses or by attending local colleges and training centres.

How do I assess the risk on a farm?

It is important to be proactive about the health and safety aspects of your farm business. All accidents can be avoided if the risks are properly managed. A risk assessment is a careful look at what, in your business, could cause harm to people, so that you can decide whether you have taken sufficient precautions, or should do more.

This will enable you to find out which areas of your farm pose the greatest risk to health and safety. Once you have identified these potential risks, you can then take practical steps to avoid accidents. The law does not expect you to completely eliminate health and safety risks on your farm, but rather that you take all steps that are reasonably practical to ensure you and your staff work in a safe environment. This means practising sensible risk management and introducing controls that are proportionate to the risks.

What is the aim of a risk assessment and how can it be used to avoid accidents?

The aim of the risk assessment process is to evaluate the risk or hazard, then remove that risk or hazard or minimise the level of risk by adding the necessary control measures. A hazard is anything that might cause harm, such as working from ladders. The risk is the chance that someone could be harmed by the hazard.

The Management of Health and Safety at Work Regulations 1999 places a duty on employers and the self-employed to make a suitable and sufficient assessment of the risks to their own health and safety and that of others from the work they do.

For each hazard, you need to be clear about who might be harmed. Farming activities can possibly pose risks to the health and safety of you and your employees, any casual workers, part-time workers, trainees or apprentices, contractors, and customers. It also extends to walkers, hikers and cyclists that may come onto your land. Public safety should be a part of your overall health and safety policy.

How do I assess the risk?

The first step is to consider how people might be harmed and how that harm may occur. Examples could include being killed by a bale or vehicle, injured by falling through a fragile roof, crushed by livestock, or suffering long-term health problems from breathing in grain dust.

If you can, you must eliminate the hazard altogether, but if you cannot do this, then you must control the risks by considering the following:

Introduce a less risky option, e.g., switch to a less harmful chemical.
Prevent access to the hazard, e.g., securely cover or fence a slurry pit or guard the dangerous part of a machine.
Organise work to reduce exposure to the hazard, e.g., put barriers between people and moving vehicles.
Provide personal protective equipment, e.g., clothing or footwear.
Provide welfare facilities, e.g., first aid and showers for removing contamination.

What is the 5-step process for approaching risk in the farming industry?

The HSE guidance in relation to health and safety in agriculture sets out a 5-step process to approaching risk.

Step 1: What are the hazards?
Step 2: Who might be harmed and how?
Step 3: Evaluate the risks and decide on precautions
Step 4: Put the results into practice
Step 5: Check controls stay in place and review the assessment.

A risk assessment is not an end in itself. It will not prevent someone from suffering a non-fatal or fatal injury.

This will only happen if you implement the control measures to deal with the hazards and risks you find. If you find there are quite a few improvements needed, big and small, don’t try to do everything at once. Deal with the most important things first, e.g., those that could kill, seriously injure, or cause serious illness.

Farmers will need to ensure that everyone who works on the farm knows about the results of your assessment and understands the controls you have put in place.

Farmers will need to regularly check on the control measures to ensure they are being adhered to and remain in place.

With the developments in ways of work and technology, no workplace remains the same for any length of time. Sooner or later, you will buy new equipment or change ways of working that might bring in new hazards.

If there is a significant change in working practices farmers need to respond to it straight away and review the relevant risk assessments.

What happens if I don’t comply with the regulations?

If a farmer fails to comply with their legal responsibilities for health and safety, they may be prosecuted and face fines or other penalties. In addition, if a worker or member of the public is injured or becomes ill because of the farmer’s failure to provide a safe working environment, the farmer may be liable for compensation claims.

Our regulatory experts can assist in regulatory action including:

health, safety and environmental,
regulatory enforcement including appeals.
inquests

Conveyancing: Glossary of terms

Posted on 26 March 202326 March 2025 by Sarah O'Sullivan

Legal terms can sometimes be confusing – here’s a glossary of conveyancing terms to help you when buying or selling a house.

Anti-money laundering (AML)

Law firms must comply with current anti-money laundering legislation (AML), meaning the laws, regulations, and procedures put in place with the aim of preventing criminals from disguising illegally obtained funds as legitimate income.

Law firms are required to comply with these laws and regulations, which is why they need to verify your ID, and if you are purchasing a property, why they ask for proof of how your funds have been obtained.

Buildings Insurance

The buyer assumes risk from the exchange of contracts, therefore, should arrange to insure the property from the point of exchange onwards. The insurance must (where a mortgage is taken out) be checked by your lawyer before exchange to ensure it complies with your mortgage offer conditions.

The seller should continue their insurance cover until completion to ensure that they are fully protected should a claim arise.

Chancel Repair Liability

Historically, homeowners were obliged to contribute towards the cost of repairs to the chancel of the local parish church. We obtain an indemnity policy on all purchases so that in the unlikely event you are asked by a church to contribute to any costs, they will be covered by the indemnity policy.

Completion

This is when you can collect the keys to the property. The completion date is agreed when contracts are exchanged. If you are buying a new property, your lawyer will advise you when you are able to pick up the keys from the estate agent.

If you are selling, your lawyer will advise you when the sale has completed, and will instruct the estate agent to release the keys to the buyer.

Contract

The legal document setting out details of the property to be bought or sold, the parties involved, the agreed sale/purchase price and any special terms and conditions previously agreed. Conveyancers use a standard form of contract that is approved by the Law Society and contains standard conditions of sale that are incorporated into all contracts for the sale and purchase of a property.

Contract pack

This is sent to the buyer’s solicitor and will contain:

the draft contract
title documents
property information form
fittings and contents form
leasehold information form (if applicable)
energy performance certificate (EPC)
any other relevant forms and documents.

Covenants

Obligations and restrictions, known as ‘positive’ and ‘restrictive’ covenants can be attached to a property. Positive covenants are generally an obligation to do something. An example could be an obligation to keep the fences in good repair. Restrictive covenants generally prevent you from doing something. For example, you may be prevented from building any additional structures on the land.

Deposit

If you are purchasing a property, you are required to provide a deposit of 10% of the purchase price (although smaller deposits can be accepted in some circumstances if agreed between the parties).

A lawyer cannot exchange contracts until they are holding your deposit funds (if you are also selling a property, they can use the money available from that transaction towards the deposit on your onward purchase). The deposit monies will be held by solicitors following the exchange of contracts and will not be released to the seller until completion. There are exceptions to this in the case of new build properties, however, at Tees, if this applies to you, your lawyer will discuss this with you.

Disbursements

Disbursements are costs incurred by a law firm on your behalf. The firm will ask for associated funds upfront which they use to pay these disbursements and other administrative charges. Examples of disbursements include the management pack on leasehold sales, or the searches, such as a local authority search.

This money will be held in the law firm’s client account until it is needed. Any money they hold on account that is not used will be refunded to you on completion.

Easement

An easement is the legal right to exercise privileges over another person’s land. For example, an easement might provide a right of way across a piece of land, or a right to lay pipes or cables.

Enquiries

Enquiries are simply questions raised by the buyer’s solicitor. These questions come to light as they receive information and documentation throughout the course of the transaction. They may include questions that have arisen from the documentation provided by the seller’s solicitor, the results of the searches, survey, mortgage offer or any additional questions the buyer may wish to raise.

Some of these questions can be answered by the lawyer, others may need your input. However, your lawyer will show you the answers they have given to all enquiries raised.

Energy performance certificate (EPC)

An EPC sets out the energy efficiency of the property on a traffic light system of A to G, with A being the most efficient. The EPC needs to be obtained upon any sale of a property and will usually be sourced by your lawyer.

Equity

The difference between the value of a property and the figure owed to the mortgage Lender.

Exchange of Contracts

This is the point where the contract becomes legally binding, and a completion date is agreed. Once exchanged, if you wanted to withdraw from the contract, you would be in breach of contract and forfeiture of your 10% deposit to the seller.

The lawyer will need to have an original, hard copy of the contract signed by you in before they can exchange contracts.

Fixture, fittings and contents form

Provided by the seller’s lawyer, this form is filled out by the seller and sets out what parts of the property are included in the sale and must be agreed by the buyer before purchase.

Freehold (Absolute)

This is a class of property title which gives outright ownership of the property and land on which it stands.

Ground rent

This is a payment specified in a lease that the leaseholder is required to make to the landlord. This is usually paid in yearly or half yearly instalments.

HM Land Registry

The government body that deals with ownership of property and land throughout England and Wales. HM Land Registry must be notified of all matters which affect/alter a property title. They will update the title documents accordingly.

Joint Tenancy

The term ‘joint tenancy’ refers to a legal arrangement in which two or more people own a property together, each with equal rights and obligations. Joint tenancies can be created by anyone owning a property with more than one other person.

If two people own a property as Joint Tenants they benefit from the right of survivorship, meaning, that if one owner dies, their interest in the property automatically transfers to the remaining owner.

Land Registry official copies

These encompass the information within the title deeds to a property – they are downloaded from the Land Registry and provide the most up to date information on every property that is registered in the UK.

The Title Register confirms the property address, title number, owner(s) and can also detail any restrictions or charges over the property.

The Title plan shows the physical extent of a registered property.

If a property is unregistered, a lawyer would use the title deeds to apply for first registration. Once completed, the Land Registry would then issue Official Copies of the title.

(The) Law Society

The Law Society is the representative body for solicitors in England and Wales.

Leasehold

Leasehold interests are created by the grant of a lease over a property, allowing the owner of the leasehold interest exclusive possession of the property for the term of the lease.

The owner of a leasehold title is registered as the legal owner on the associated leasehold official copy documents. The freehold ownership is retained by the landlord.

Leasehold property information form

This form is used when dealing with leasehold properties. It provides additional information to the buyer that is relevant only to leasehold properties, for example details of the management company.

(The) Legal Ombudsman

The Legal Ombudsman offers an independent and impartial complaint handling service to all those who are not happy with their legal professional. If you have complained to your own solicitor, they have eight weeks to deal with your complaint. If you are not satisfied by the outcome of the complaint, then you may escalate your complaint to the Legal Ombudsman.

Limited title

Properties are sold with limited title guarantee when the seller has no personal knowledge of the property, for example when personal representatives are selling a property when the registered owner has passed away.

Managing agents

A managing agent is a company employed by the landlord in the case of leasehold properties (usually flats) who are responsible for looking after the maintenance and repair of the building as well as the buildings insurance.

Mortgage deed

The Mortgage deed is the document by which you charge the property to the lender as security for the loan. The deed must be signed by the borrower and is sent to the Land Registry on completion to register the bank’s charge over the property.

Mortgage Offer

If you need a mortgage, contracts cannot be exchanged until the mortgage offer has been received. Usually, you will receive your mortgage offer copy a few days before your lawyers receive their copy.

It is important to check the terms and conditions of the mortgage offer to ensure you are able to comply with them, and that the amount you are borrowing and the associated terms are correct.

Property information form

Sellers are required to fill this form in and return it to their lawyer. It asks questions regarding boundaries, disputes, services, legal rights, restrictions and other important information about the property. Failure to provide correct information could result in action being taken against you for misrepresentation; in cases where you’re unsure your lawyer should be able to help.

Redemption Statement

This document confirms the amount payable to your mortgage lender on completion of a sale or re-mortgage. There may be a penalty associated with redemption if a fixed rate mortgage is being repaid early.

Searches

The buyer’s solicitor will request several searches which reveal additional information about the property. Your lawyer will send you a report on the search results identifying the main points that you need to be aware of.

The searches that Tees generally request are:

local authority search: this reveals any applications for planning permissions that have been made in connection with the property; information on the roads serving the property including any proposals for new roads or railways; any restrictions on the property (such as if the property is in a smoke-controlled zone); and any other relevant information.
Drainage search: this reveals whether the property is connected to mains water, drainage and sewage systems and shows the location of the mains in conjunction with the property boundaries.
Environmental Search: this is a desktop search which reports on any environmental concerns such as risk of flooding; ground stability and radon gas.

Service charge

A sum paid in the case of leasehold properties (usually flats) to the landlord or management company/agent to cover the cost of items such as any repairs, maintenance or improvements that need to be made to common areas of a property, insurance premiums or administration costs.

Solicitor’s Regulation Authority (SRA)

The independent regulating body of the Law Society of England and Wales. The SRA can be called upon to deal with disputes if you have received an unsatisfactory service from your solicitor.

Stamp Duty Land Tax (SDLT)

This is a tax which is payable by the purchaser upon completion of the purchase of a property. Generally, the amount of tax due is based upon the purchase price. There are some reliefs and exemptions available in certain circumstances.

Your lawyer will complete the necessary forms and arrange to pay the stamp duty to HMRC (Her Majesty’s Revenue and Customs) on completion. The lawyer will send you a copy of these forms for approval prior to completion of the purchase so that you may sign the same to confirm the details are correct. You are required to transfer us the necessary funds to cover the Stamp Duty after exchange, but prior to completion of the purchase.

Survey

This is a report carried out for the buyer by a surveyor to provide an insight into the physical condition of a property. If there are any concerns that arise from your survey of the property, your lawyer can raise these with the seller’s solicitor, however lawyers are not qualified to give professional advice on the results of a survey – you should consult the relevant professionals for example those in the building trade.

Tenants in Common

Where a property is owned as tenants in common, this means that each owner owns a distinct share of the property (shares can be equal or unequal), the proceeds of which they are entitled to on sale of the property.

With this type of ownership, there is no right of survivorship, so if one owner were to pass away, the property does NOT automatically pass to the surviving owner but instead will pass according to the deceased owner’s Will or probate rules.

Title absolute

This is the strongest form of property ownership and there is very little possibility that ownership could be challenged.

Transfer Deed (TR1)

The document that legally transfers the property from the seller(s) to the buyer(s). It must be signed in the presence of an independent witness (i.e. not a relative, spouse, or someone that currently resides at the same address as you).

Upon completion, this together with any other deeds and documents are sent to the buyer’s lawyers who will arrange for the transfer to be submitted to the Land Registry for the title to be updated.

Vacant Possession

Most properties are sold with vacant possession which means the seller must have vacated on or before completion. There must be no one remaining in occupation and the seller must, as a rule, clear the property of all goods and rubbish except those included in the sale.

Spring Budget 2023

Posted on 16 March 202329 March 2025 by Sarah O'Sullivan

Chancellor of the Exchequer, Jeremy Hunt, delivered his first spring budget on the 15th of March declaring it was “A budget for growth.” The fiscal update included a range of new measures, some of which had been widely trailed prior to budget day, in order to achieve growth “by removing obstacles that stop businesses investing; by tackling labour shortages that stop them recruiting; by breaking down barriers that stop people working; and by harnessing British ingenuity to make us a science and technology superpower.”

OBR forecasts

The Chancellor began his statement by unveiling the latest economic projections produced by the office for budget responsibility (OBR) which he said showed the UK would meet the Prime Minister’s priorities to “halve inflation, reduce debt and get the economy growing.” In relation to the first priority, Mr Hunt said the latest OBR figures suggest inflation will fall from an average rate of 10.7% in the final quarter of last year to 2.9% by the end of 2023. This sharp decline is partly due to some of the chancellor’s budget measures, including the three-month extension to the household energy price guarantee (EPG), which the government had confirmed earlier in the day.

Mr Hunt also said the OBR forecast suggests the UK economy will now avoid a technical recession this year (defined as two consecutive quarters of economic decline) and then expand in each of the remaining years of the five-year forecast period. According to the updated figures, the economy is expected to shrink by 0.2% this year, a significant upgrade from last autumn’s forecast of a 1.4% contraction, with growth then predicted to hit 1.8% in 2024 and 2.5% in 2025, before easing back towards its medium-term potential growth rate of 1.75% by 2028.

The Chancellor’s growth strategy focuses on the four pillars ‘everywhere, enterprise, employment and education,’ as previously outlined in his Bloomberg speech in January.

Everywhere

Mr Hunt spoke about the government’s plans for ‘levelling up,’ including the launch of 12 new investment zones. Across these “12 potential Canary Wharfs,” £80m of support per zone will be available for skills, infrastructure and tax reliefs. Mr Hunt also mentioned specific projects selected for local investment, including:

£200m for local regeneration projects and £400m for new levelling up partnerships across England
£8.8bn over the next five-year funding period for the city region sustainable transport settlements
Up to £8.6m for the Edinburgh festivals, as well as £1.5m for the repair of Cloddach bridge, near Elgin, and £20m for the restoration of the Holyhead breakwater in Anglesey
Up to £3m to extend the tackling paramilitarism programme in Northern Ireland.

Enterprise

To provide the right conditions for businesses to succeed: A ‘full expensing’ policy will apply from the 1st of April 2023 until the 31st of March 2026 to allow investment in IT, plant or machinery to be deducted in full and immediately from taxable profits
an increased rate of relief for loss-making research and development (R&D)-intensive small and medium size enterprises (SMEs) – eligible companies will receive a £27 credit from HMRC for every £100 of R&D investment
an extension of higher reliefs for theatres, orchestras, museums and galleries for two further years
the medicines and healthcare products regulatory agency (MHRA) will receive £10m extra funding over two years
all of the recommendations from Sir Patrick Vallance’s review of pro-innovation regulation of digital technologies are accepted
£900m of funding for AI research resources and an exascale computer as well as a commitment to £2.5bn ten-year quantum research and innovation programme through the government’s new quantum strategy
innovation accelerators programme – £100m funding for 26 transformative R&D projects
AI challenge prize – £1 million prize every year for the next ten years to researchers that drive progress in critical areas of AI.

Employment

The Chancellor turned next to employment, with a suite of new measures to “remove the barriers that stop people who want to from working.” To achieve this, he announced:

Mature workers

The expansion of the DWP’s ‘midlife’ MOT scheme, aiming to reach up to 40,000 individuals per year (up from the current 8,000)
new ‘returnerships’ scheme to make existing skills programmes more accessible to older workers and help them upskill and retrain
a pension tax relief overhaul; see details in the personal taxation and pensions section.
people with long-term illnesses and disabilities
a white paper on disability benefits reform
the abolition of the work capability assessment for disability benefits claimants
a new voluntary employment scheme for people with disabilities
£406m to increase support for working adults with mental health, musculoskeletal and cardiovascular problems.

Welfare recipients

An increase to the Administrative Earnings Threshold
a stronger sanctions regime for universal credit claimants.

Care leavers

A 50% increase in funding for the staying close programme
an increase in the qualifying care relief threshold to £18,140 per year plus £375 to £450 per person cared for per week for 2023/24 and these thresholds will then be index-linked, representing a tax cut worth approximately £450 per year on average.

Education

Mr Hunt then turned to Education, stating that he wants to reform the childcare system, currently “one of the most expensive systems in the world.”

His new proposal will offer 30 free hours of childcare each week to pre-school-age children aged nine months or above in English households where both parents work. It will be phased in on the following timeline:

April 2024 – eligible two-year-olds will receive 15 hours of free childcare per week
September 2024 – qualifying children aged nine months to two years will receive 15 hours
September 2025 – eligible children aged nine months to three years will receive 30 hours.

Also, schools and local authorities will be funded to increase the availability of wraparound care, to enable parents of school-age children to drop them off between 8 am and 6 pm.

To tackle the problem of unaffordable upfront costs, Mr Hunt also announced support for the 700,000 families on universal credit. Another major change involves each staff member in England being able to look after five two-year-olds instead of four, as is already the case in Scotland.

Personal Taxation and Pensions

To encourage over-50s to extend their working lives, the government is increasing tax relief limits on pension contributions and pots – the annual allowance will be raised from £40,000 to £60,000 from April 2023; the lifetime allowance (LTA) charge will be removed from April 2023, and the LTA will be abolished from April 2024. The maximum amount that can be accessed tax free (pension commencement lump sum) will be frozen at its current level of £268,275 (25% of current LTA). From April, the minimum tapered annual allowance (TAA) and the money purchase annual allowance (MPAA) will increase from £4,000 to £10,000 and the adjusted income threshold for the TAA will also rise, from £240,000 to £260,000.

As a reminder, the following changes were previously announced in the Autumn statement 2022:

The income tax additional rate threshold (ART) at which 45p becomes payable is lowered from £150,000 to £125,140 from April 2023. The ART for non-savings and non-dividend income will apply to taxpayers in England, Wales and Northern Ireland
the dividend allowance reduces from £2,000 to £1,000 from April 2023 and to £500 from April 2024
the annual capital gains tax exemption reduces from £12,300 to £6,000 from April 2023 and to £3,000 from April 2024
The stamp duty land tax nil-rate threshold for England and Northern Ireland is £250,000 for all purchasers and £425,000 for first-time buyers, remaining in place until 31 March 2025.

In addition:

The income tax personal allowance and higher rate threshold remain at £12,570 and £50,270 respectively until April 2028 (rates and thresholds may differ for taxpayers in parts of the UK where income tax is devolved)
the basic state pension will increase in April 2023 from £141.85 per week to £156.20 per week, while the full new state pension will rise from £185.15 to £203.85 per week. The standard minimum income guarantee in pension credit will also increase in line with inflation from April 2023 (rather than in line with average earnings growth)
inheritance tax (IHT) nil-rate bands remain at £325,000 nil-rate band, £175,000 residence nil-rate band, with taper starting at £2m – fixed at these levels until April 2028
national insurance contributions (NICs) upper earnings limit (UEL) and upper profits limit (UPL) are frozen until April 2028
The ISA (individual savings account) allowance remains at £20,000 and the JISA (junior individual savings account) allowance and child trust fund annual subscription limits remain at £9,000.

Other key points

Potholes fund – an extra £200m for local road maintenance in England in 2023/24
alcohol duty – rates frozen until August 2023 then uprated by RPI, draught relief increased to 9.2% for beer and cider and 23% for wine from 1 August 2023
fuel duty rates – maintaining the rates of fuel duty at the current levels for an additional 12 months
defence spending – an extra £4.95bn for defence over 2023/24 and 2024/25
support for veterans – an additional £33m over the next three years
swimming pool support fund – over £60m for public swimming pools across England
support for charities and community organisations – £100m (England)
plastic packaging tax rate – uprated in line with CPI from 1 April 2023
launching ‘great British nuclear’ – supporting new nuclear builds, £20bn available for carbon capture, utilisation and storage (CCUS), and extending the climate change agreement scheme for a further two years
devolved administrations – receiving an additional £630m through the Barnett formula over 2023/24 and 2024/25 (Scottish government £320m, Welsh government £180m and Northern Ireland executive £130m).

Closing comments

Jeremy Hunt signed off his announcement saying, “today we build for the future with inflation down, debt falling and growth up. The declinists are wrong and the optimists are right. We stick to the plan because the plan is working.”

If you have any queries or need more information on any of the areas covered, or any other financial matter, please do not hesitate to contact us.

Information within this document is based on our current understanding of taxation and can be subject to change in future. It does not provide individual tailored investment advice and is for guidance only. Some rules may vary in different parts of the UK; please ask for details. We cannot assume legal liability for any errors or omissions it might contain. Levels and bases of, and reliefs from, taxation are those currently applying or proposed and are subject to change; their value depends on individual circumstances.

All details are believed to be correct at the time of writing (15 March 2023)

Countdown to the MEES Deadline: What to know

Posted on 6 March 202319 March 2025 by Sarah O'Sullivan

Commercial properties are required to be more energy efficient now than ever before.

EPCs and MEES

It is crucial for all landlords, investors, developers, and tenants to stay informed about the imminent modifications to MEES (Minimum Energy Efficiency Standards) and EPC regulations. Failure to adhere to the 1st April deadline and comply with the necessary measures may result in severe penalties for any involved party.

From 1st April 2023, the rules for commercial properties are changing. Are you ready?

The government has set a target to achieve a reduction of 78% in greenhouse gases by 2035 and net-zero emissions by 2050. The UK Green Building Council estimated that man-made structures are responsible for 40% of total greenhouse gas emissions in the UK. As part of the government’s plan, the rules on Energy Performance Certificates (EPCs) and Minimum Energy Efficiency Standards (MEES) are changing incrementally until 2030.

What are the current EPC ratings permitted under MEES?

Under the current rules, which apply to properties in England and Wales, landlords of commercial properties are prohibited from granting a new lease where the EPC rating is F or G. These are said to be ‘sub-standard’ properties. The current minimum EPC rating permitted under MEES is E.

A ‘new lease’ also includes any extension or renewal of an existing lease.

What are the exemptions for commercial properties under the MEES rules?

There are various exemptions to this rule, which are:

Devaluation – where the necessary improvements would damage the property or devalue it by 5% or more you can register a devaluation exemption. You would need to obtain a report from a RICS assessor to rely upon this exemption and any recommendations not covered by the report must still be carried out.
Seven-year payback – if the landlord can demonstrate that the initial costs of improvements would exceed the energy savings it would generate over the next seven years then this would not be considered a relevant energy efficient improvement.
Consent – where the landlord cannot obtain the necessary consents to carry out the required improvements (such as from a superior landlord or the local planning authority).
Improvements already carried out – if the landlord can show that they have carried out all cost-effective improvements to the property (or where there are none to be made) but the property still has a sub-standard EPC rating an ‘all-improvements’ exemption can be registered.

It is important to note that, if you plan to rely upon an exemption, it must first be registered on the government register of exemptions. Also, any exemption must also be renewed every five years for it to continue to apply.

Exemptions are personal and do not pass automatically when the property is sold. Any relevant exemption would need to be registered under the successor’s name.

The main penalty for failing to comply with MEES is a fine. This fine is calculated by reference to the rateable value of the property and the length of the breach, subject to a maximum of £150,000 (per breach). Additionally, there is also the possibility that the landlord’s details will be published on a public register setting out specific details of the breach, causing reputational damage to the landlord.

Non-compliance with MEES is not a criminal offence.

The current rules do not apply to existing leases. This is, however, about to change from April 2023.

1st April 2023 changes

From 1st April 2023, the above rules will apply not only to the grant of new commercial leases (including extensions and renewals of existing leases) but also to the continuation of any existing lease or tenancy agreement of the commercial property.

The exemptions mentioned above continue to apply, subject to the requirement to register and renew any exemption relied upon.

Looking forward

The government plans to require that all commercial properties have an EPC rating of at least B by 2030. It is anticipated that the next change will take effect from 1st April 2027, requiring a minimum EPC rating of C before later rising to B (or higher).

What should you do?

Landlords should review their portfolios to ensure that all existing leases have a valid EPC and consider the current rating.

If your property does not have an EPC, you should contact an energy assessor to arrange a survey. The government website has a function where you can find an accredited assessor local to you by inputting your postcode. As well as creating an EPC, an energy assessor will also prepare a Recommendation Report highlighting potential improvements and the impact this will have on the EPC rating.

If your property is ‘sub-standard’, with a rating of F or G, you should take urgent steps to consider what improvements can be made to bring the EPC rating to a minimum of E. You should also keep in mind the 2027 requirements for an EPC rate of C or higher. Can you take steps now to future proof your property to keep up with the future changes to MEES?

How can Tees help?

The law and guidance surrounding EPCs and MEES are complex and fast-changing. If you wish to discuss this topic further or require advice in connection with a new or existing lease and how the MEES will impact your transaction, please contact our Commercial Property Team.

Tees are here to help

We have many specialist lawyers who are based in:

Cambridgeshire: Cambridge
Essex: Brentwood, Chelmsford, and Saffron Walden
Hertfordshire: Bishop’s Stortford and Royston

But we can help you wherever you are in England and Wales.

Polly Kerr talks to ITV Anglia News

Posted on 2 March 202330 March 2025 by Sarah O'Sullivan

ITV News has released a report on the provision of Special Educational Needs and Disabilities (SEND) in East Anglia.

The survey of 500 parents of children with special educational needs (SEN) and disabilities showed there is a significant level of dissatisfaction among families. It also highlighted that there were many service and provision shortcomings. Additionally, the findings reveal a system that puts hundreds of individuals in debt.
The survey revealed that 32% of parents claimed their child was not receiving the support they were entitled to, as per their Education, Health and Care Plan (EHCP).

Polly Kerr spoke to ITV Anglia News, sharing her thoughts on the current state of SEND provision:

“I don’t think it would [change much] because I don’t think there are the school places available or the resources available to be able to affect change now.”
“It’s going to be like moving the Titanic.”

She said thousands of children were being failed.

You can read the full report here:
Thousands of parents and children being failed by special educational needs system, research shows | ITV News Anglia