Non-Domestic Rating Act 2023

1. Introductory Text

2. Liability and mandatory reliefs

   1. 1. Local rating: liability and mandatory reliefs for occupied hereditaments

   2. 2. Local rating: liability and mandatory reliefs for unoccupied hereditaments

   3. 3. Central rating: liability and mandatory reliefs

3. Discretionary relief

   1. 4. Local rating: discretionary relief

4. Administration etc

   1. 5. Frequency with which lists are compiled

   2. 6. Transitional relief

   3. 7. Completion notices

   4. 8. Central list administration

   5. 9. Credits to and debits from main non-domestic rating accounts

5. Information

   1. 10. Disclosure of valuation information to ratepayers

   2. 11. Disclosure of valuation information to Northern Ireland rating officials

   3. 12. Sharing of information between billing authorities and HMRC

   4. 13. Requirements for ratepayers etc to provide information

6. Valuation and multipliers

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

   2. 15. Multipliers

7. Final provisions

   1. 16. Meaning of “the Act”

   2. 17. Consequential provision

   3. 18. Extent

   4. 19. Commencement and application

   5. 20. Short title

8. 1. SCHEDULE

      Consequential provision

      1. PART 1 Provision consequential on sections 1 to 3

         1. 1. Consequential amendments of the Act

         2. 2. In section 44A (partly occupied hereditaments)— (a) in subsection (1)—...

         3. 3. In section 47 (discretionary relief)— (a) in subsection (1)(b)—

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

         5. 5. In section 58 (special provision for 1995 onwards)—

         6. 6. In section 63A (disclosure of Revenue and Customs information), in...

         7. 7. In section 67 (interpretation: other provisions)— (a) after subsection (1)...

         8. 8. In section 143 (orders and regulations)— (a) in subsection (3),...

         9. 9. In Schedule 7 (multipliers)— (a) in paragraph 3A(2)(a)(ii), for “section...

         10. 10. Consequential amendments of other Acts

         11. 11. In the Postal Services Act 2011, in Schedule 12 (minor...

         12. 12. In the Corporation Tax Act 2010, in Schedule 1 (minor...

         13. 13. (1) The Business Rate Supplements Act 2009 is amended as...

         14. 14. (1) The Local Government Act 2003 is amended as follows....

         15. 15. In the Postal Services Act 2000, in Schedule 8 (amendment...

         16. 16. In the Local Government and Rating Act 1997, in Schedule...

         17. 17. In the National Heritage Act 1980, in Schedule 1 (the...

         18. 18. Repeals of spent and superseded Acts

      2. PART 2 Provision consequential on sections 5 and 6

         1. 19. The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403)...

         2. 20. In regulation 3 (interpretation), in paragraph (1) omit the definitions...

         3. 21. (1) Regulation 4 (relevant period, relevant day and relevant year)...

         4. 22. In regulation 6 (special authorities), in paragraph (1), for “an...

         5. 23. (1) Regulation 7 (notional chargeable amount: early relevant years) is...

         6. 24. In regulation 9 (base liability for early relevant years subsequent...

         7. 25. (1) Regulation 10 (appropriate fraction) is amended as follows.

         8. 26. In regulation 11 (application of regulation 12), in paragraph (1),...

         9. 27. In regulation 12 (rules for determining chargeable amount: early relevant...

         10. 28. Omit regulation 14 (application of regulation 15).

         11. 29. Omit regulation 15 (rules for determining chargeable amounts: final relevant...

         12. 30. In regulation 16 (change in rateable value on 1st April...

         13. 31. (1) The Schedule (splits and mergers) is amended as follows....

      3. PART 3 Provision consequential on section 8

         1. 32. The Act is amended as follows.

         2. 33. In section 53 (contents of central lists)—

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

         4. 35. In section 63A (disclosure of Revenue and Customs information), in...

         5. 36. In section 65A (Crown property), in subsection (7), for “power...

         6. 37. In section 67 (interpretation: other provisions)— (a) after subsection (8)...

         7. 38. In Schedule 5A (inserted by section 3 of this Act),...

      4. PART 4 Provision consequential on sections 12 and 13

         1. 39. Consequential amendments of the Act

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

         3. 41. Before paragraph 5, in the italic heading, at the end...

         4. 42. In paragraph 5, in sub-paragraph (1), in the words before...

         5. 43. Before paragraph 5A insert the italic heading— Information to be...

         6. 44. Before paragraph 5C insert the italic heading— Appeals of decisions...

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

         8. 46. After paragraph 5C insert — Supplementary (1) Subject to sub-paragraph (2), any penalty imposed under paragraph...

         9. 47. After paragraph 5CA (inserted by paragraph 46) insert— (1) Subject to sub-paragraph (2), any penalty imposed under sub-paragraph...

         10. 48. In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs...

         11. 49. In paragraph 5F— (a) before sub-paragraph (1) insert—

         12. 50. After paragraph 5F insert— (1) The Commissioners for His Majesty’s Revenue and Customs may...

         13. 51. After paragraph 5FA (inserted by paragraph 50) insert— The Secretary of State may by regulations amend paragraph 5ZC...

         14. 52. In paragraph 5G, for the words from the beginning to...

         15. 53. In paragraph 5H— (a) for “a valuation officer” substitute “an...

         16. 54. Consequential amendments of the Business Rate Supplements Act 2009

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

      5. PART 5 Provision consequential on section 15

         1. 56. In Schedule 7 to the Act, Part 1 (non-domestic rating...

         2. 57. In the heading to that Part, at the end insert...

         3. 58. (1) In paragraph 1 (introduction), sub-paragraph (1) is amended as...

         4. 59. Omit paragraph 2 (general provisions).

         5. 60. Omit paragraphs 3 and 3A (non-domestic rating multipliers in relation...

         6. 61. In paragraph 3B (non-domestic rating multiplier in relation to Wales:...

         7. 62. Omit paragraphs 4 and 4A (non-domestic rating multipliers in relation...

         8. 63. In paragraph 4B (non-domestic rating multiplier in relation to Wales:...

         9. 64. (1) Paragraph 5 (interpretation) is amended as follows.

         10. 65. (1) Paragraph 6 (supplementary) is amended as follows.

         11. 66. Omit paragraphs 7 and 8 (special provision for 1990-95).

         12. 67. (1) In Schedule 7 to the Act, Part 2 (special...

         13. 68. In section 140(2) of the Act (separate administration in England...

         14. 69. In section 143 of the Act (orders and regulations), for...