Ethics Level 3

Question 1

Council Tax query
Why is using internal database against VOA code of conduct?

Answer 1

As using internal information gives them an advantage over the general public when challenging their band.

Question 2

Council Tax query
What action did you take?

Answer 2

I flagged this up to my line manager. This was then escalated and dealt with by a team leader.

Question 3

Council Tax query
What happened to the person who submitted the query?

Answer 3

I’m not sure because the case got taken away from me.

However, I know using this evidence can lead to dismissal.

Question 4

Factory - Wolverhampton
Why did you decline the offer of a box of the taxpayers products?

Answer 4

In line with the civil service code, we are not allowed to accept any gifts or hospitality irrelevant of how small.

Question 5

Factory - Wolverhampton
If you didn’t work for the VOA could you have accepted the gift?

Answer 5

In this circumstance, yes. This is due to the gift being quite small.

As long as the gift/hospitality is proportional to the instruction then it can be accepted.

Question 6

Factory - Wolverhampton
Is there anything you need to do when receiving or refusing gifts?

Answer 6

Yes, you need to put it on the gifts and hospitality register in line with RICS guidance.

Question 7

Factory - Wolverhampton
How did refusing the gift allow you to keep impartiality and professionalism?

Answer 7

Accepting a gift could be seen as favouring a client.

There is also the issue of subconscious bias. If accepting the gift this could lead to subconscious bias.

Question 8

Dental Surgery - Birmingham
Why is creating leases an issue?

Answer 8

As this could be construed as fraud because the leases are not correct and accurate.

Question 9

Dental Surgery - Birmingham
How did you advise the taxpayer?

Answer 9

I advised the ratepayer of what would constitute a split of the property.

I advised creating leases to get under the small business relief could be considered fraud and this would not be accepted.

Question 10

Dental Surgery - Birmingham
Did you report this?

Answer 10

I reported this to my line manager and technical lead. I also reported this on our internal systems.

I did not take this any higher as the ratepayer did not formalise the lease and I felt they needed to be educated on the procedures of Non-Domestic Rating.

Question 11

Dental Surgery - Birmingham
Is there any guidance in relation to fraud from the RICS?

Answer 11

• Countering bribery, corruption, money laundering and terrorist financing
• Fraud Act 2006

Question 12

Dental Surgery - Birmingham
Did you adhere to any rules of conduct in this case?

Answer 12

Yes
Rule 1 - I was honest with the ratepayer. I acted with integrity by advising on the situation.

Rule 3 - I provided a good quality service as I advised and educated the ratepayer. Also, I kept the hereditament as one which was the correct approach for the client DLUHC.

Rule 5 - I took responsibility to advise the ratepayer on the situation. This was also in the public interest to educate the ratepayer rather than reporting them without any discussion or education.