Non-Domestic Rating Act 2023

PART 2 E+W Provision consequential on sections 5 and 6

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

Commencement Information

I1 Sch. para. 19 in force at Royal Assent, see s. 19(1)(c)

20 E+W In regulation 3 (interpretation), in paragraph (1) omit the definitions of—

(a) “early relevant year”;

(b) “final relevant year”.

Commencement Information

I2 Sch. para. 20 in force at Royal Assent, see s. 19(1)(c)

21 (1) Regulation 4 (relevant period, relevant day and relevant year) is amended as follows. E+W

(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).

Commencement Information

I3 Sch. para. 21 in force at Royal Assent, see s. 19(1)(c)

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

Commencement Information

I4 Sch. para. 22 in force at Royal Assent, see s. 19(1)(c)

23 (1) Regulation 7 (notional chargeable amount: early relevant years) is amended as follows. E+W

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

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

Commencement Information

I5 Sch. para. 23 in force at Royal Assent, see s. 19(1)(c)

24 E+W 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”.

Commencement Information

I6 Sch. para. 24 in force at Royal Assent, see s. 19(1)(c)

25 (1) Regulation 10 (appropriate fraction) is amended as follows. E+W

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

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

Commencement Information

I7 Sch. para. 25 in force at Royal Assent, see s. 19(1)(c)

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

Commencement Information

I8 Sch. para. 26 in force at Royal Assent, see s. 19(1)(c)

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

Commencement Information

I9 Sch. para. 27 in force at Royal Assent, see s. 19(1)(c)

28 E+W Omit regulation 14 (application of regulation 15).

Commencement Information

I10 Sch. para. 28 in force at Royal Assent, see s. 19(1)(c)

29 E+W Omit regulation 15 (rules for determining chargeable amounts: final relevant year).

Commencement Information

I11 Sch. para. 29 in force at Royal Assent, see s. 19(1)(c)

30 E+W 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)”.

Commencement Information

I12 Sch. para. 30 in force at Royal Assent, see s. 19(1)(c)

31 (1) The Schedule (splits and mergers) is amended as follows. E+W

(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.

Commencement Information

I13 Sch. para. 31 in force at Royal Assent, see s. 19(1)(c)