Non-Domestic Rating Act 2023

5 Frequency with which lists are compiled

(1) In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

(2) In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

(3) In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—

“(a) a relevant period is—

(i) each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and

(ii) a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;”.