Search Legislation

Non-Domestic Rating Act 2023

Status:

This is the original version (as it was originally enacted).

PART 3Provision consequential on section 8

32The Act is amended as follows.

33In section 53 (contents of central lists)—

(a)in the heading, at the end insert “for Wales”;

(b)in subsection (1)—

(i)for “Secretary of State” substitute “Welsh Ministers”;

(ii)after “hereditament” insert “in Wales”;

(c)in subsection (2)—

(i)after “list” insert “compiled for Wales”;

(ii)after “hereditament” insert “in Wales”;

(d)in subsection (5)—

(i)after “list” insert “compiled for Wales”;

(ii)for “Secretary of State” substitute “Welsh Ministers”.

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

(7A)Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day the reference in subsection (2)(a) to finding the chargeable amount for each chargeable day is to be read as a reference to finding the chargeable amount for each chargeable day in respect of each description of hereditament shown against the ratepayer’s name for that day.

35In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert “52A,”.

36In section 65A (Crown property), in subsection (7), for “power conferred by section” insert “powers conferred by sections 52A(4) or”.

37In section 67 (interpretation: other provisions)—

(a)after subsection (8) insert—

(8A)In relation to England—

(a)any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and

(b)a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—

(i)it falls within a description of hereditament shown for the day in the list in relation to a person, and

(ii)it is occupied or (if unoccupied) owned by that person.

(8B)In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.;

(b)in subsection (9), at the beginning insert “In relation to Wales,”;

(c)in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.

38In Schedule 5A (inserted by section 3 of this Act), after paragraph 7 insert—

8Where, in a central non-domestic rating list compiled for England, more than one description of relevant non-domestic hereditament is shown against the ratepayer’s name for a chargeable day—

(a)the reference in paragraph 1 to the chargeable amount for a chargeable day is to be read as a reference to the chargeable amount for a chargeable day in respect of a description of hereditament shown against the ratepayer’s name for that day, and

(b)paragraph 6 of this Schedule has effect as if for sub-paragraph (2) there were substituted—

(2)“A” is—

(a)where the day concerned is a day to which paragraph 3 applies, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament minus G;

(b)in any other case, the rateable value shown for the day in the list against the ratepayer’s name in relation to that description of hereditament.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

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.

Close

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 enacted version 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
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources