Non-Domestic Rating Act 2023

(A1) This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year— (a) the non-domestic rating multiplier, and (b) the small business non-domestic rating multiplier. (A2) In this Part— (a) Chapter 2 makes provision about the calculation of the non-domestic rating multiplier; (b) Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier; (c) Chapter 4 makes provision about the making, and the giving of notice, of such calculations; (d) Chapter 5 makes provision about the interpretation of terms used in this Part; (e) Chapter 6 makes provision about regulations under this Part. (A3) The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— $A×C×ED×F$ (A4) (1) The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— (a) the default amount, or (b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted. (2) The default amount is to be calculated in accordance with the formula— $A×CD$ (3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total. (A5) The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula— $B×C×ED×F$ (A6) (1) The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is— (a) the default amount, or (b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted. (2) The default amount is to be calculated in accordance with the formula— $B×CD$ (3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total. (A7) (1) The Secretary of State must— (a) calculate the non-domestic rating multiplier and the small business non-domestic rating multiplier for a chargeable financial year, and (b) as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated. (2) A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of— (a) any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and (b) any adjustments that have been made under paragraph A4(3) or A6(3) (3) Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure. (A8) A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year. (A9) In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only. (A10) (1) This paragraph applies for the purposes of this Part of this Schedule. (2) “A” is the non-domestic rating multiplier for the financial year preceding the year concerned. (3) “B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned. (4) “C” is— (a) the consumer prices index for September of the financial year preceding the year concerned, or (b) where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations. (5) “D” is— (a) the consumer prices index for September of the financial year which precedes that preceding the year concerned (“the first year”), or (b) where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“the second year”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year. (6) “E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where— (a) “appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made; (b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made. (7) “F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where— (a) “appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made; (b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made. (8) “Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)). (A11) (1) References in paragraph A10 to the consumer prices index are to— (a) the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or (b) if that index is not published for the month concerned, any substituted index or index figures published by the Board. (2) For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated. (3) Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines. (4) The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day. (A12) (1) Regulations under paragraph A10(4)(b) are to be made by statutory instrument. (2) A statutory instrument containing regulations under paragraph A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Final provisions

Meaning of “the Act”

16

In this Act, “the Act” means the Local Government Finance Act 1988.

Consequential provision

17

• (1) In the Schedule—

• (a) Part 1 contains provision consequential on sections 1 to 3;

• (b) Part 2 contains provision consequential on sections 5 and 6;

• (c) Part 3 contains provision consequential on section 8;

• (d) Part 4 contains provision consequential on sections 12 and 13;

• (e) Part 5 contains provision consequential on section 15.

• (2) The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.

• (3) In subsection (2), “the appropriate national authority” means—

• (a) in relation to England, the Secretary of State;

• (b) in relation to Wales, the Welsh Ministers.

• (4) The power of the Secretary of State to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under an Act passed before, or in the same session of Parliament as, this Act.

• (5) The power of the Welsh Ministers to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under primary legislation passed or made before, or in the same session of Parliament as, this Act.

• (6) A statutory instrument containing regulations made by the Secretary of State under subsection (2) that amend or repeal provision made by an Act may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

• (7) Any other statutory instrument containing regulations made by the Secretary of State under subsection (2) is subject to annulment in pursuance of a resolution of either House of Parliament.

• (8) A statutory instrument containing regulations made by the Welsh Ministers under subsection (2) that amend or repeal provision made by primary legislation may not be made unless a draft of the instrument has been laid before and approved by a resolution of Senedd Cymru.

• (9) Any other statutory instrument containing regulations made by the Welsh Ministers under subsection (2) is subject to annulment in pursuance of a resolution made by Senedd Cymru.

• (10) In this section, “primary legislation” means—

• (a) an Act of Parliament;

• (b) a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.

Extent

18

• (1) Subject to subsection (2), this Act extends to England and Wales.

• (2) Section 11 also extends to Northern Ireland.

Commencement and application

19

• (1) The following provisions come into force on the day on which this Act is passed—

• (a) sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,

• (b) this section, and

• (c) Parts 1 and 2 of the Schedule.

• (2) The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—

• (a) sections 1 to 3, and

• (b) Part 1 of the Schedule.

• (3) Sections 7and 11 come into force at the end of the period of two months beginning with the day on which this Act is passed.

• (4) The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—

• (a) sections 10, 12and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and

• (b) paragraphs 39(a), 46, 49(c) and (d), 50 and 53(a) of Part 4 of the Schedule (and section 17(1)(d) and paragraph 40 of the Schedule so far as relating to those paragraphs).

• (5) Section 15(3)(a), (c)(ii), (d) and (4) (and section 15(1) so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.

• (6) The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.

• (7) The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

• (8) The power to make regulations under subsection (7) includes power to make different provision for different purposes.

• (9) A power to make regulations under this section is exercisable by statutory instrument.

• (10) In this section—

• “the appropriate national authority” means— in relation to England, the Secretary of State; in relation to Wales, the Welsh Ministers;

• “financial year” means a period of 12 months beginning with 1 April.

Short title

20

This Act may be cited as the Non-Domestic Rating Act 2023.

SCHEDULE

PART 1 — Provision consequential on sections 1 to 3

Consequential amendments of the Act

1

The Act is amended as follows.

2

In section 44A (partly occupied hereditaments)—

• (a) in subsection (1)—

• (i) after “to apportion” insert “both”;

• (ii) after “rateable value of the hereditament” insert “, and (where relevant) G as regards the hereditament,”;

• (iii) after “the apportionment” insert “, or apportionments,”;

• (b) after subsection (2) insert—

(2A) The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.

;

• (c) in subsection (5), after paragraph (d) insert—

(e) paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.

;

• (d) in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;

• (e) for subsection (7) substitute—

(7) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted— (2) “A” is— (a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned; (b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament. (2A) In sub-paragraph (2), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.

;

• (f) in subsection (8)—

• (i) in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;

• (ii) in paragraph (c), for “an order under section 45(4A) is” substitute “regulations under paragraph 1(2)of Schedule 4ZB are”;

• (g) for subsection (9) substitute—

(9) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted— (2) “A” is the sum of the occupied amount and the unoccupied amount. (2A) The occupied amount is— (a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned; (b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament. (2B) The unoccupied amount is— (a) where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or (b) where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament, divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2)of that Schedule) as it has effect in relation to the hereditament. (2C) In sub-paragraphs (2A) and (2B), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.

3

In section 47 (discretionary relief)—

• (a) in subsection (1)(b)—

• (i) omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;

• (ii) for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;

• (b) in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute “neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply”;

• (c) in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.

4

In section 57A (transitional provision for 2005 onwards: England)—

• (a) in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute “or 54”;

• (b) for subsection (3) substitute—

(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).

;

• (c) in subsection (7), for “whose rateable value exceeds” to the end substitute “as regards which A exceeds, and those as regards which A does not exceed”;

• (d) after that subsection insert—

(7A) For the purposes of subsection (7)— (a) “A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be); (b) a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

5

In section 58 (special provision for 1995 onwards)—

• (a) in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute “or 54”;

• (b) for subsection (3) substitute—

(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).

6

In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute “or 54”.

7

In section 67 (interpretation: other provisions)—

• (a) after subsection (1) insert—

(1A) Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).

;

• (b) for subsection (7) substitute—

(7) Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends.

8

In section 143 (orders and regulations)—

• (a) in subsection (3), for “(3ZA)” substitute “(3C)”;

• (b) omit subsections (3ZA) to (3B);

• (c) before subsection (8) insert—

(7A) The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made— (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament; (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru. (7B) The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament. (7C) The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made— (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament; (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru. (7D) The power to make regulations under paragraph 3(6)of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament. (7E) The power to make regulations under paragraph 3(4) of Schedule 5Ais exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made— (a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament; (b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru. (7F) The power to make regulations under paragraph 6(8) of Schedule 5Ais exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

9

In Schedule 7 (multipliers)—

• (a) in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”;

• (b) in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”.

Consequential amendments of other Acts

10

In the Localism Act 2011 omit section 70 (small business relief).

11

In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.

12

In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.

13

• (1) The Business Rate Supplements Act 2009 is amended as follows.

• (2) In section 11 (liability of non-domestic ratepayers), in subsection (3)(a), for “section 45A of that Act (empty properties: zero rating for charities and amateur sports clubs)” substitute “paragraph 2 of Schedule 4ZB to that Act (empty properties: charitable rate relief)”.

• (3) In section 12 (rateable value condition)—

• (a) in subsection (5), after “apportionment” in both places it occurs substitute “or apportionments”;

• (b) for subsection (9) substitute—

(9) The rateable value of a hereditament on a day is— (a) in a case where the day on which paragraph 3 of Schedule 4ZA to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated minus G (within the meaning of that Schedule), or (b) in any other case, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated.

• (4) In section 13 (chargeable amount)—

• (a) in subsection (2), for “(3)” substitute “(2A)”;

• (b) after subsection (2) insert—

(2A) If paragraph 2 of Schedule 4ZA to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula— $A×BC×5$

;

• (c) in subsection (3), for “section 43(4B) of the 1988 Act (small businesses)” substitute “paragraph 4 of Schedule 4ZA to the 1988 Act (small business rate relief)”;

• (d) omit subsection (3A);

• (e) in subsection (3B), for “section 43(4I) of the 1988 Act (public lavatories) applies” substitute “any of paragraphs 6 (heat networks rate relief), 7 (public lavatories rate relief) or 8 (rural rate relief) of Schedule 4ZA to the 1988 Act apply”;

• (f) omit subsections (4) and (5);

• (g) for subsection (6), for “section 45(4A) of” substitute “paragraph 1(2) of Schedule 4ZB to”;

• (h) omit subsection (6A);

• (i) in subsection (9) for “section 43(4B), (4F), (4I), (6) or (6B) or 45(4A) or (4D) of” substitute “paragraph 2, 4, 6, 7 or 8 of Schedule 4ZA or paragraph 1(2) of Schedule 4ZB to”.

• (5) In section 14 (chargeable amount: supplementary)—

• (a) for subsection (5) substitute—

(5) “E” has the meaning it has for the purposes of Schedule 4ZA to the 1988 Act. (5A) “N” has the meaning it has for the purposes of Schedule 4ZB to the 1998 Act.

;

• (b) in subsection 9(b), for “an order under section 45(4A) of the 1988 Act is” substitute “regulations under paragraph 1(2) of Schedule 4ZB to the 1988 Act are”.

14

• (1) The Local Government Act 2003 is amended as follows.

• (2) In section 50 (approval by ballot of business improvement district proposals), in subsection (6), for the words from “that shown” to the end substitute

— (a) in a case where the day of the ballot is a day on which paragraph 3 of Schedule 4ZA to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament minus G (within the meaning of that Schedule), or (b) in any other case, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament.

• (3) Omit section 61 (small business relief).

• (4) In section 63 (rural settlement lists) omit subsection (2).

• (5) In section 64 (relief for registered community amateur sports clubs) omit subsection (1).

15

In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.

16

In the Local Government and Rating Act 1997, in Schedule 1 (relief from non-domestic rates for general stores etc in rural settlements: England and Wales) omit paragraphs 2, 5 and 6.

17

In the National Heritage Act 1980, in Schedule 1 (the trustees of the National Heritage Memorial Fund), in paragraph 2 (status), for “Sections 43(6), 45A and 47 of” substitute “Section 47 of, and paragraph 2 of Schedule 4ZA, paragraph 2 of Schedule 4ZB and paragraph 2 of Schedule 5A to,”.

Repeals of spent and superseded Acts

18

• (1) The following Acts are repealed—

• (a) the Non-Domestic Rating (Public Lavatories) Act 2021;

• (b) the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018;

• (c) the Rating (Empty Properties) Act 2007;

• (d) the Rating (Former Agricultural Premises and Rural Shops) Act 2001.

• (2) The repeal of the Rating (Empty Properties) Act 2007 does not affect the amendments made by paragraph 4 of the Schedule to that Act.

PART 2 — Provision consequential on sections 5 and 6

19

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.

20

In regulation 3 (interpretation), in paragraph (1) omit the definitions of—

• (a) “early relevant year”;

• (b) “final relevant year”.

21

• (1) Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.

• (2) In paragraph (1), for “2028” substitute “2026”.

• (3) In paragraph (3), for “, 2025 or 2027” substitute “or 2025”.

• (4) Omit paragraphs (4) and (5).

22

In regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.

23

• (1) Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.

• (2) In the heading, omit “: early relevant years”.

• (3) In paragraph (1), for “an early” substitute “a”.

24

In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.

25

• (1) Regulation 10 (appropriate fraction) is amended as follows.

• (2) In paragraph (1), for “an early” substitute “a”.

• (3) In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.

26

In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.

27

In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.

28

Omit regulation 14 (application of regulation 15).

29

Omit regulation 15 (rules for determining chargeable amounts: final relevant year).

30

In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—

• (a) for “: early relevant years),” substitute “) and”;

• (b) omit “and 15 (rules for determining chargeable amount: final relevant year)”.

31

• (1) The Schedule (splits and mergers) is amended as follows.

• (2) In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.

• (3) In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.

• (4) In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—

• (a) in the heading, omit “in an early relevant year”;

• (b) in sub-paragraph (1)—

• (i) in the words before paragraph (a), omit “early”;

• (ii) in paragraph (b), omit “and in an early relevant year”.

• (5) In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—

• (a) in the heading, omit “in an early relevant year”;

• (b) in sub-paragraph (1)—

• (i) in the words before paragraph (a), omit “early”;

• (ii) in paragraph (b), omit “in an early relevant year”.

• (6) In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—

• (a) in the heading, omit “early”;

• (b) in sub-paragraphs (1) and (3), for “an early” substitute “a”.

• (7) In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—

• (a) in the heading, omit “: early relevant years”;

• (b) in sub-paragraph (1) for “an early” substitute “a”.

• (8) In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—

• (a) in the heading, omit “early”;

• (b) in sub-paragraph (1), for “an early” substitute “the”.

• (9) In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—

• (a) in the heading, omit “early”;

• (b) in sub-paragraph (1), omit “early”.

• (10) In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—

• (a) after paragraph (a) insert “and”;

• (b) omit paragraph (c) and the “and” preceding it.

PART 3 — Provision consequential on section 8

32

The Act is amended as follows.

33

In section 53 (contents of central lists)—

• (a) in the heading, at the end insert “for Wales”;

• (b) in subsection (1)—

• (i) for “Secretary of State” substitute “Welsh Ministers”;

• (ii) after “hereditament” insert “in Wales”;

• (c) in subsection (2)—

• (i) after “list” insert “compiled for Wales”;

• (ii) after “hereditament” insert “in Wales”;

• (d) in subsection (5)—

• (i) after “list” insert “compiled for Wales”;

• (ii) for “Secretary of State” substitute “Welsh Ministers”.

34

In section 54 (central rating: liability) before subsection (8) insert—

(7A) Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day the reference in subsection (2)(a) to finding the chargeable amount for each chargeable day is to be read as a reference to finding the chargeable amount for each chargeable day in respect of each description of hereditament shown against the ratepayer’s name for that day.

35

In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert “52A,”.

36

In section 65A (Crown property), in subsection (7), for “power conferred by section” insert “powers conferred by sections 52A(4) or”.

37

In section 67 (interpretation: other provisions)—

• (a) after subsection (8) insert—

(8A) In relation to England— (a) any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and (b) a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day— (i) it falls within a description of hereditament shown for the day in the list in relation to a person, and (ii) it is occupied or (if unoccupied) owned by that person. (8B) In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.

;

• (b) in subsection (9), at the beginning insert “In relation to Wales,”;

• (c) in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.

38

In Schedule 5A(inserted by section 3 of this Act), after paragraph 7 insert—

(8) Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day— (a) the reference in paragraph 1 to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and (b) paragraph 6 of this Schedule has effect as if for sub-paragraph (2) there were substituted— (2) “A” is— (a) where the day concerned is a day to which paragraph 3 applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G; (b) in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.

PART 4 — Provision consequential on sections 12 and 13

Consequential amendments of the Act

39

In section 143 of the Act (orders and regulations)—

• (a) after subsection (9AZA) insert—

(9AZB) The power of the Commissioners for His Majesty’s Revenue and Customs to make regulations under paragraph 5FA of Schedule 9 is exercisable by statutory instrument, and no such regulations may be made by the Commissioners unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.

;

• (b) in subsection (9AA)—

• (i) for “an order under paragraph 5G” substitute “regulations under paragraph 5FB“;

• (ii) for “order” in the second place it occurs substitute “regulations”;

• (iii) for “it” substitute “the regulations”.

40

Schedule 9 to the Act (administration) is amended as follows.

41

Before paragraph 5, in the italic heading, at the end insert “to be provided to valuation officer or billing authority: Wales”.

42

In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert “situated in Wales”.

43

Before paragraph 5A insert the italic heading—

.

44

Before paragraph 5C insert the italic heading—

.

45

In paragraph 5C, for sub-paragraph (7) substitute—

(7) In this paragraph “valuation tribunal” means a valuation tribunal established under paragraph 1 of Schedule 11.

46

After paragraph 5C insert —

(5CA) (1) Subject to sub-paragraph (2), any penalty imposed under paragraph 5ZA(1), (2) or (7) may be recovered by the officer of His Majesty’s Revenue and Customs concerned as a civil debt due to the officer. (2) No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.

47

After paragraph 5CA (inserted by paragraph 46) insert—

(5CB) (1) Subject to sub-paragraph (2), any penalty imposed under sub-paragraph (1) or (3) of paragraph 5ZC or sub-paragraph (3) of paragraph 5ZD may be recovered by the valuation officer concerned as a civil debt due to the officer. (2) No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.

48

In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs 5ZC, 5ZD or”.

49

In paragraph 5F—

• (a) before sub-paragraph (1) insert—

(A1) The Secretary of State may by regulations make provision in relation to notices served under paragraphs 4M and 5ZC.

;

• (b) in sub-paragraph (1), for the words from the beginning to “Wales,” substitute “The Welsh Ministers”;

• (c) after that sub-paragraph insert—

(1A) The Commissioners for His Majesty’s Revenue and Customs may by regulations make provision in relation to notices served under paragraph 5ZA. (1B) The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under sub-paragraph (1A) if and to the extent that the regulations make provision in relation to Wales.

;

• (d) in subsection (2), in paragraph (a), for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”.

50

After paragraph 5F insert—

(5FA) (1) The Commissioners for His Majesty’s Revenue and Customs may by regulations amend paragraph 5ZA to increase or decrease the amount of any penalty under that paragraph. (2) The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under sub-paragraph (1) if and to the extent that the regulations make provision in relation to Wales.

51

After paragraph 5FA (inserted by paragraph 50) insert—

(5FB) The Secretary of State may by regulations amend paragraph 5ZC or 5ZD to increase or decrease the amount of any penalty under those paragraphs.

52

In paragraph 5G, for the words from the beginning to “Wales,” substitute “The Welsh Ministers”.

53

In paragraph 5H—

• (a) for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”;

• (b) for “5” substitute “4M, 5, 5ZA, 5ZC”.

Consequential amendments of the Business Rate Supplements Act 2009

54

In Schedule 2 to the Business Rate Supplements Act 2009 (BRS-BID arrangements), in paragraph 8 (information), in sub-paragraph (2)—

• (a) in paragraph (c), at the end insert “as they had effect before the coming into force of section 13 of, and Part 4 of the Schedule to, the Non-Domestic Rating Act 2023”;

• (b) in paragraph (d), at the end insert

that— (a) had effect before the coming into force of section 13 of, and Part 4 of the Schedule to, the Non-Domestic Rating Act 2023 (whether or not the provision is still in force), or (b) that could have been made before the coming into force of that section and Part of that Schedule.

Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019

55

The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.

PART 5 — Provision consequential on section 15

56

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57

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58

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59

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60

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61

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62

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63

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64

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65

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66

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67

• (1) In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows.

• (2) In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”—

• (a) omit “so far as relating to England”;

• (b) for “Part 1” substitute “Part A1”.

• (3) In paragraph 9A (small business non-domestic rating multiplier)—

• (a) in sub-paragraph (2)(b), for “Part 1” substitute “Part A1”;

• (b) in sub-paragraph (2)(c) omit “, so far as relating to England,”.

68

In section 140(2) of the Act (separate administration in England and Wales)—

• (a) omit the “, and” at the end of paragraph (a);

• (b) omit paragraph (b).

69

In section 143 of the Act (orders and regulations), for subsection (9) substitute—

(9) The powers to make regulations under paragraph A10(4)(b) or 5(13A) of Schedule 7 are exercisable as mentioned in that Schedule.

Local rating: liability and mandatory reliefs for occupied hereditaments

Local rating: liability and mandatory reliefs for unoccupied hereditaments

Central rating: liability and mandatory reliefs

Local rating: discretionary relief

Frequency with which lists are compiled

Transitional relief

Completion notices

Central list administration

Credits to and debits from main non-domestic rating accounts

Disclosure of valuation information to ratepayers

Disclosure of valuation information to Northern Ireland rating officials

Sharing of information between billing authorities and HMRC

Requirements for ratepayers etc to provide information

Alterations to lists: matters not to be taken into account in valuation

Multipliers

Meaning of “the Act”

Consequential provision

Extent

Commencement and application

Short title

Consequential amendments of the Act

Editorial notes

Consequential provision

Extent

Commencement and application

Short title

Consequential amendments of other Acts

Transitional relief

Completion notices

Central list administration

Credits to and debits from main non-domestic rating accounts

Disclosure of valuation information to ratepayers

Disclosure of valuation information to Northern Ireland rating officials

Sharing of information between billing authorities and HMRC

Requirements for ratepayers etc to provide information

Alterations to lists: matters not to be taken into account in valuation

Multipliers

Meaning of “the Act”

Consequential provision

Extent

Commencement and application

Short title

Consequential amendments of the Act

Local rating: liability and mandatory reliefs for occupied hereditaments

Local rating: liability and mandatory reliefs for unoccupied hereditaments

Central rating: liability and mandatory reliefs

Local rating: discretionary relief

Transitional relief

Completion notices

Central list administration

Credits to and debits from main non-domestic rating accounts

Disclosure of valuation information to ratepayers

Disclosure of valuation information to Northern Ireland rating officials

Sharing of information between billing authorities and HMRC

Requirements for ratepayers etc to provide information

Alterations to lists: matters not to be taken into account in valuation

Multipliers

Consequential provision

Extent

Commencement and application

Short title

Consequential amendments of the Act