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Non-Domestic Rating Act 2023
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Rhagor o Adnoddau
Status:
This version of this part contains provisions that are prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Non-Domestic Rating Act 2023, PART 4.
Changes to Legislation
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Prospective
PART 4E+WProvision consequential on sections 12 and 13
Consequential amendments of the ActE+W
39In 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”.
Commencement Information
I1Sch. para. 39 not in force at Royal Assent, see s. 19(4)(b)(6)
40Schedule 9 to the Act (administration) is amended as follows.
Commencement Information
I2Sch. para. 40 not in force at Royal Assent, see s. 19(4)(b)(6)
41Before paragraph 5, in the italic heading, at the end insert “to be provided to valuation officer or billing authority: Wales”.
Commencement Information
I3Sch. para. 41 not in force at Royal Assent, see s. 19(6)
42In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert “situated in Wales”.
Commencement Information
I4Sch. para. 42 not in force at Royal Assent, see s. 19(6)
43Before paragraph 5A insert the italic heading—
“Information to be provided to valuation officer or billing authority: penalties: Wales”.
Commencement Information
I5Sch. para. 43 not in force at Royal Assent, see s. 19(6)
44Before paragraph 5C insert the italic heading—
“Appeals of decisions of valuation officer or billing authority: Wales”.
Commencement Information
I6Sch. para. 44 not in force at Royal Assent, see s. 19(6)
45In paragraph 5C, for sub-paragraph (7) substitute—
“(7)In this paragraph “valuation tribunal” means a valuation tribunal established under paragraph 1 of Schedule 11.”
Commencement Information
I7Sch. para. 45 not in force at Royal Assent, see s. 19(6)
46After paragraph 5C insert —
“Supplementary
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.”
Commencement Information
I8Sch. para. 46 not in force at Royal Assent, see s. 19(4)(b)
47After 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.”
Commencement Information
I9Sch. para. 47 not in force at Royal Assent, see s. 19(6)
48In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs 5ZC, 5ZD or”.
Commencement Information
I10Sch. para. 48 not in force at Royal Assent, see s. 19(6)
49In 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)”.
Commencement Information
I11Sch. para. 49 not in force at Royal Assent, see s. 19(4)(b)(6)
50After 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.”
Commencement Information
I12Sch. para. 50 not in force at Royal Assent, see s. 19(4)(b)
51After paragraph 5FA (inserted by paragraph 50) insert—
“5FBThe Secretary of State may by regulations amend paragraph 5ZC or 5ZD to increase or decrease the amount of any penalty under those paragraphs.”
Commencement Information
I13Sch. para. 51 not in force at Royal Assent, see s. 19(6)
52In paragraph 5G, for the words from the beginning to “Wales,” substitute “The Welsh Ministers”.
Commencement Information
I14Sch. para. 52 not in force at Royal Assent, see s. 19(6)
53In 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”.
Commencement Information
I15Sch. para. 53 not in force at Royal Assent, see s. 19(4)(b)(6)
Consequential amendments of the Business Rate Supplements Act 2009E+W
54In 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.”
Commencement Information
I16Sch. para. 54 not in force at Royal Assent, see s. 19(6)
Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019E+W
55The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.
Commencement Information
I17Sch. para. 55 not in force at Royal Assent, see s. 19(6)
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