Non-Domestic Rating Act 2023

13 (1) The Business Rate Supplements Act 2009 is amended as follows. E+W

(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—

”;

(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”.

Commencement Information

I1 Sch. para. 13 in force at Royal Assent, see s. 19(1)(c)