Search Legislation

Title: (or keywords in the title)

Year:

Number:

Type:

Advanced Search

Non-Domestic Rating Act 2023

Table of Contents
Content
Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
More Resources
More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enactedversion that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources

Part 3 of the Local Government Finance Act 1988 ("the 1988 Act") concerns non-domestic rating. Sections 41 and 52 of the 1988 Act require new local and central rating lists to be compiled and maintained by Valuation Officers. Sections 42 and 53 require those rating lists to show hereditaments and their rateable values. Sections 43, 45 and 54 concern the liability for non-domestic rates. Section 46A makes provision for determining the completion day of a new building. Section 47 allows billing authorities to use their discretionary relief powers to set a lower chargeable amount. Schedule 6 concerns the determination of rateable values, Schedule 7 concerns the calculation of multipliers, and paragraphs 5 to 6AA of Schedule 9 concern information. Schedule 7B provides for the Business Rates Retention Scheme (BRSS).