The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments which are consequential on the Non-Domestic Rating Act 2023 (c. 53) (the “2023 Act”). As part of the changes introduced by it, the 2023 Act repeals and re-enacts provisions of the Local Government Finance Act 1988 (c. 41) (the “1988 Act”). Regulations 2, 5, 7(a) and (c), 8, 9 and 11 to 14 of these Regulations amend several non-domestic rating instruments to update the references to the amended provisions of the 1988 Act. Regulation 15 makes a saving provision relating to the amendments to the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403).

Regulations 3, 4 and 6 update other out of date statutory references contained within non-domestic rating instruments. These are unrelated to the 2023 Act.

Regulation 7(b) revokes a spent provision.

Regulation 10 prescribes a class of hereditaments for the purposes of central list unoccupied hereditaments rate relief, which is introduced by the 2023 Act. The prescribed class reflects the class of local list hereditaments which are not subject to a non-domestic rate when unoccupied.

Regulation 16 revokes the Non-Domestic Rating (Discretionary Relief) Regulations 1989 (S.I. 1989/1050) to remove constraints on the powers for local authorities in England to award discretionary relief.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.