UKPGA-2023-53 — Non-Domestic Rating Act 2023

preamble

Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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

s. 1(1)

In the Local Government Finance Act 1988 (referred to in this Act as “the Act”), in section 43 (occupied hereditaments: liability)—

s. 1(1)(a)

in the heading, after “liability” insert “and reliefs”;

s. 1(1)(b)

in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZA”;

s. 1(1)(c)

omit subsections (4) to (6L);

s. 1(1)(d)

omit subsections (8A) to (8D).

s. 1(2)

Omit section 44 of the Act (occupied hereditaments: supplementary).

s. 1(3)

Before Schedule 4A to the Act insert—

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

s. 2(1)

In section 45 of the Act (unoccupied hereditaments: liability)—

s. 2(1)(a)

in the heading, after “liability” insert “and reliefs”;

s. 2(1)(b)

in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZB”;

s. 2(1)(c)

omit subsections (4) to (4G).

s. 2(2)

Omit section 45A of the Act (unoccupied hereditaments: zero-rating).

s. 2(3)

Omit section 46 of the Act (unoccupied hereditaments: supplementary).

s. 2(4)

After Schedule 4ZA to the Act (inserted by section 1(3) of this Act) insert—

s. 3 — Central rating: liability and mandatory reliefs

s. 3(1)

In section 54 of the Act (central rating: liability)—

s. 3(1)(a)

in the heading, after “liability” insert “and reliefs”;

s. 3(1)(b)

in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 5A”;

s. 3(1)(c)

omit subsections (4) to (7).

s. 3(2)

Omit section 54ZA of the Act (relief for telecommunications infrastructure).

s. 3(3)

After Schedule 5 to the Act insert—

s. 4 — Local rating: discretionary relief

s. 4(1)

Section 47 of the Act (discretionary relief) is amended as follows.

s. 4(2)

After subsection (6) insert—

s. 4(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s. 5 — Frequency with which lists are compiled

s. 5(1)

In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

s. 5(2)

In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

s. 5(3)

In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute— .

s. 6 — Transitional relief

In section 57A of the Act (transitional provision for 2005 onwards: England)—

s. 6(a)

in subsection (9), for “January” substitute “February”;

s. 6(b)

in subsection (10), for “the same as” substitute “no greater than”.

s. 7 — Completion notices

In section 46A of the Act (unoccupied hereditaments: new buildings), in subsection (6), in paragraph (b)—

s. 7(a)

the words from “a building” to the end become sub-paragraph (i);

s. 7(b)

after that sub-paragraph insert

s. 8 — Central list administration

After section 52 of the Act insert—

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

s. 9(1)

In Schedule 7B to the Act (local retention of non-domestic rates), in Part 1 (main non-domestic rating accounts), paragraph 2 (credits and debits) is amended as follows.

s. 9(2)

For sub-paragraphs (3) and (4) substitute—

s. 9(3)

In sub-paragraph (5), in the words before paragraph (a), for “sub-paragraph (3)” substitute “sub-paragraph (3)(a)”.

s. 10 — Disclosure of valuation information to ratepayers

In Schedule 9 to the Act (administration), before paragraph 8 (but after the italic heading “access to information”) insert—

s. 11 — Disclosure of valuation information to Northern Ireland rating officials

After section 63C of the Act insert—

s. 12 — Sharing of information between billing authorities and HMRC

s. 12(1)

In section 63A of the Act (disclosure of Revenue and Customs information), after subsection (1) insert—

s. 12(2)

After section 63D of the Act (inserted by section 11 of this Act) insert—

s. 13 — Requirements for ratepayers etc to provide information

s. 13(1)

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

s. 13(2)

After paragraph 4A insert—

s. 13(3)

After paragraph 4H (inserted by subsection (2)) insert—

s. 13(4)

After paragraph 5 insert—

s. 13(5)

After paragraph 5ZB (inserted by subsection (4)) insert—

s. 13(6)

After paragraph 5B insert—

s. 13(7)

After paragraph 5BC (inserted by subsection (6)) insert—

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

s. 14(1)

In Schedule 6 to the Act (valuation)—

s. 14(1)(a)

in paragraph 2(5), at the end insert “(but this is subject to paragraph 2ZA)”;

s. 14(1)(b)

in paragraph 2(6), at the end insert “(but this is subject to paragraph 2ZA)”;

s. 14(1)(c)

in paragraph 2(7)—

s. 14(1)(c)(i)

for paragraph (a) substitute— ;

s. 14(1)(c)(ii)

for paragraph (d) substitute— ;

s. 14(1)(d)

after paragraph 2 insert—

s. 14(2)

In the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (S.I. 2009/2268), in regulation 4 (circumstances in which proposals to alter a rateable value shown in a list may be made), in paragraph (1)(b), at the end insert “(but this is subject to paragraph 2ZA of Schedule 6 to the Act)”.

s. 14(3)

The amendment made by subsection (1)(d) has effect in relation to a change to a matter whether it occurs before or after that subsection comes into force.

s. 15 — Multipliers

s. 15(1)

Schedule 7 to the Act (non-domestic rating multipliers) is amended as follows.

s. 15(2)

Before Part 1 insert—

s. 15(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s. 15(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s. 16 — Meaning of “the Act”

In this Act, “the Act” means the Local Government Finance Act 1988.

s. 17 — Consequential provision

s. 17(1)

In the Schedule—

s. 17(1)(a)

Part 1 contains provision consequential on sections 1 to 3;

s. 17(1)(b)

Part 2 contains provision consequential on sections 5 and 6;

s. 17(1)(c)

Part 3 contains provision consequential on section 8;

s. 17(1)(d)

Part 4 contains provision consequential on sections 12 and 13;

s. 17(1)(e)

Part 5 contains provision consequential on section 15.

s. 17(2)

The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.

s. 17(3)

In subsection (2), “the appropriate national authority” means—

s. 17(3)(a)

in relation to England, the Secretary of State;

s. 17(3)(b)

in relation to Wales, the Welsh Ministers.

s. 17(4)

The power of the Secretary of State to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under an Act passed before, or in the same session of Parliament as, this Act.

s. 17(5)

The power of the Welsh Ministers to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under primary legislation passed or made before, or in the same session of Parliament as, this Act.

s. 17(6)

A statutory instrument containing regulations made by the Secretary of State under subsection (2) that amend or repeal provision made by an Act may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

s. 17(7)

Any other statutory instrument containing regulations made by the Secretary of State under subsection (2) is subject to annulment in pursuance of a resolution of either House of Parliament.

s. 17(8)

A statutory instrument containing regulations made by the Welsh Ministers under subsection (2) that amend or repeal provision made by primary legislation may not be made unless a draft of the instrument has been laid before and approved by a resolution of Senedd Cymru.

s. 17(9)

Any other statutory instrument containing regulations made by the Welsh Ministers under subsection (2) is subject to annulment in pursuance of a resolution made by Senedd Cymru.

s. 17(10)

In this section, “primary legislation” means—

s. 17(10)(a)

an Act of Parliament;

s. 17(10)(b)

a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.

s. 18 — Extent

s. 18(1)

Subject to subsection (2), this Act extends to England and Wales.

s. 18(2)

Section 11 also extends to Northern Ireland.

s. 19 — Commencement and application

s. 19(1)

The following provisions come into force on the day on which this Act is passed—

s. 19(1)(a)

sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,

s. 19(1)(b)

this section, and

s. 19(1)(c)

Parts 1 and 2 of the Schedule.

s. 19(2)

The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—

s. 19(2)(a)

sections 1 to 3, and

s. 19(2)(b)

Part 1 of the Schedule.

s. 19(3)

Sections 7 and 11 come into force at the end of the period of two months beginning with the day on which this Act is passed.

s. 19(4)

The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—

s. 19(4)(a)

sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and

s. 19(4)(b)

paragraphs 39(a), 46, 49(c) and (d), 50 and 53(a) of Part 4 of the Schedule (and section 17(1)(d) and paragraph 40 of the Schedule so far as relating to those paragraphs).

s. 19(5)

Section 15(3)(a), (c)(ii), (d) and (4) (and section 15(1) so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.

s. 19(6)

The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.

s. 19(7)

The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

s. 19(8)

The power to make regulations under subsection (7) includes power to make different provision for different purposes.

s. 19(9)

A power to make regulations under this section is exercisable by statutory instrument.

s. 19(10)

In this section— “the appropriate national authority” means— in relation to England, the Secretary of State; in relation to Wales, the Welsh Ministers; “financial year” means a period of 12 months beginning with 1 April.

s. 20 — Short title

This Act may be cited as the Non-Domestic Rating Act 2023.

Sch 1

Consequential provision

Sch 1

Provision consequential on sections 1 to 3

Sch 1 para 1 — Consequential amendments of the Act

The Act is amended as follows.

Sch 1 para 2

In section 44A (partly occupied hereditaments)—

Sch 1 para 2(a)

in subsection (1)—

Sch 1 para 2(a)(i)

after “to apportion” insert “both”;

Sch 1 para 2(a)(ii)

after “rateable value of the hereditament” insert “, and (where relevant) G as regards the hereditament,”;

Sch 1 para 2(a)(iii)

after “the apportionment” insert “, or apportionments,”;

Sch 1 para 2(b)

after subsection (2) insert—;

Sch 1 para 2(c)

in subsection (5), after paragraph (d) insert—;

Sch 1 para 2(d)

in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;

Sch 1 para 2(e)

for subsection (7) substitute—;

Sch 1 para 2(f)

in subsection (8)—

Sch 1 para 2(f)(i)

in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;

Sch 1 para 2(f)(ii)

in paragraph (c), for “an order under section 45(4A) is” substitute “regulations under paragraph 1(2) of Schedule 4ZB are”;

Sch 1 para 2(g)

for subsection (9) substitute—

Sch 1 para 3

In section 47 (discretionary relief)—

Sch 1 para 3(a)

in subsection (1)(b)—

Sch 1 para 3(a)(i)

omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;

Sch 1 para 3(a)(ii)

for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;

Sch 1 para 3(b)

in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute “neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply”;

Sch 1 para 3(c)

in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.

Sch 1 para 4

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

Sch 1 para 4(a)

in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute “or 54”;

Sch 1 para 4(b)

for subsection (3) substitute—;

Sch 1 para 4(c)

in subsection (7), for “whose rateable value exceeds” to the end substitute “as regards which A exceeds, and those as regards which A does not exceed”;

Sch 1 para 4(d)

after that subsection insert—

Sch 1 para 5

In section 58 (special provision for 1995 onwards)—

Sch 1 para 5(a)

in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute “or 54”;

Sch 1 para 5(b)

for subsection (3) substitute—

Sch 1 para 6

In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute “or 54”.

Sch 1 para 7

In section 67 (interpretation: other provisions)—

Sch 1 para 7(a)

after subsection (1) insert—;

Sch 1 para 7(b)

for subsection (7) substitute—

Sch 1 para 8

In section 143 (orders and regulations)—

Sch 1 para 8(a)

in subsection (3), for “(3ZA)” substitute “(3C)”;

Sch 1 para 8(b)

omit subsections (3ZA) to (3B);

Sch 1 para 8(c)

before subsection (8) insert—

Sch 1 para 9

In Schedule 7 (multipliers)—

Sch 1 para 9(a)

in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”;

Sch 1 para 9(b)

in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”.

Sch 1 para 10 — Consequential amendments of other Acts

In the Localism Act 2011 omit section 70 (small business relief).

Sch 1 para 11

In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.

Sch 1 para 12

In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.

Sch 1 para 13

Sch 1 para 13(1)

The Business Rate Supplements Act 2009 is amended as follows.

Sch 1 para 13(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)”.

Sch 1 para 13(3)

In section 12 (rateable value condition)—

Sch 1 para 13(3)(a)

in subsection (5), after “apportionment” in both places it occurs substitute “or apportionments”;

Sch 1 para 13(3)(b)

for subsection (9) substitute—

Sch 1 para 13(4)

In section 13 (chargeable amount)—

Sch 1 para 13(4)(a)

in subsection (2), for “(3)” substitute “(2A)”;

Sch 1 para 13(4)(b)

after subsection (2) insert—;

Sch 1 para 13(4)(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)”;

Sch 1 para 13(4)(d)

omit subsection (3A);

Sch 1 para 13(4)(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”;

Sch 1 para 13(4)(f)

omit subsections (4) and (5);

Sch 1 para 13(4)(g)

for subsection (6), for “section 45(4A) of” substitute “paragraph 1(2) of Schedule 4ZB to”;

Sch 1 para 13(4)(h)

omit subsection (6A);

Sch 1 para 13(4)(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”.

Sch 1 para 13(5)

In section 14 (chargeable amount: supplementary)—

Sch 1 para 13(5)(a)

for subsection (5) substitute—;

Sch 1 para 13(5)(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”.

Sch 1 para 14

Sch 1 para 14(1)

The Local Government Act 2003 is amended as follows.

Sch 1 para 14(2)

In section 50 (approval by ballot of business improvement district proposals), in subsection (6), for the words from “that shown” to the end substitute

Sch 1 para 14(3)

Omit section 61 (small business relief).

Sch 1 para 14(4)

In section 63 (rural settlement lists) omit subsection (2).

Sch 1 para 14(5)

In section 64 (relief for registered community amateur sports clubs) omit subsection (1).

Sch 1 para 15

In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.

Sch 1 para 16

In the Local Government and Rating Act 1997, in Schedule 1 (relief from non-domestic rates for general stores etc in rural settlements: England and Wales) omit paragraphs 2, 5 and 6.

Sch 1 para 17

In the National Heritage Act 1980, in Schedule 1 (the trustees of the National Heritage Memorial Fund), in paragraph 2 (status), for “Sections 43(6), 45A and 47 of” substitute “Section 47 of, and paragraph 2 of Schedule 4ZA, paragraph 2 of Schedule 4ZB and paragraph 2 of Schedule 5A to,”.

Sch 1 para 18 — Repeals of spent and superseded Acts

Sch 1 para 18(1)

The following Acts are repealed—

Sch 1 para 18(1)(a)

the Non-Domestic Rating (Public Lavatories) Act 2021;

Sch 1 para 18(1)(b)

the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018;

Sch 1 para 18(1)(c)

the Rating (Empty Properties) Act 2007;

Sch 1 para 18(1)(d)

the Rating (Former Agricultural Premises and Rural Shops) Act 2001.

Sch 1 para 18(2)

The repeal of the Rating (Empty Properties) Act 2007 does not affect the amendments made by paragraph 4 of the Schedule to that Act.

Sch 1

Provision consequential on sections 5 and 6

Sch 1 para 19

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.

Sch 1 para 20

In regulation 3 (interpretation), in paragraph (1) omit the definitions of—

Sch 1 para 20(a)

“early relevant year”;

Sch 1 para 20(b)

“final relevant year”.

Sch 1 para 21

Sch 1 para 21(1)

Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.

Sch 1 para 21(2)

In paragraph (1), for “2028” substitute “2026”.

Sch 1 para 21(3)

In paragraph (3), for “, 2025 or 2027” substitute “or 2025”.

Sch 1 para 21(4)

Omit paragraphs (4) and (5).

Sch 1 para 22

In regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.

Sch 1 para 23

Sch 1 para 23(1)

Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.

Sch 1 para 23(2)

In the heading, omit “: early relevant years”.

Sch 1 para 23(3)

In paragraph (1), for “an early” substitute “a”.

Sch 1 para 24

In regulation 9 (base liability for early relevant years subsequent to 2023-24), in the heading, for “early relevant years subsequent to 2023-24” substitute “2024-25 and 2025-26”.

Sch 1 para 25

Sch 1 para 25(1)

Regulation 10 (appropriate fraction) is amended as follows.

Sch 1 para 25(2)

In paragraph (1), for “an early” substitute “a”.

Sch 1 para 25(3)

In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.

Sch 1 para 26

In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.

Sch 1 para 27

In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.

Sch 1 para 28

Omit regulation 14 (application of regulation 15).

Sch 1 para 29

Omit regulation 15 (rules for determining chargeable amounts: final relevant year).

Sch 1 para 30

In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—

Sch 1 para 30(a)

for “: early relevant years),” substitute “) and”;

Sch 1 para 30(b)

omit “and 15 (rules for determining chargeable amount: final relevant year)”.

Sch 1 para 31

Sch 1 para 31(1)

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

Sch 1 para 31(2)

In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.

Sch 1 para 31(3)

In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.

Sch 1 para 31(4)

In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—

Sch 1 para 31(4)(a)

in the heading, omit “in an early relevant year”;

Sch 1 para 31(4)(b)

in sub-paragraph (1)—

Sch 1 para 31(4)(b)(i)

in the words before paragraph (a), omit “early”;

Sch 1 para 31(4)(b)(ii)

in paragraph (b), omit “and in an early relevant year”.

Sch 1 para 31(5)

In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—

Sch 1 para 31(5)(a)

in the heading, omit “in an early relevant year”;

Sch 1 para 31(5)(b)

in sub-paragraph (1)—

Sch 1 para 31(5)(b)(i)

in the words before paragraph (a), omit “early”;

Sch 1 para 31(5)(b)(ii)

in paragraph (b), omit “in an early relevant year”.

Sch 1 para 31(6)

In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—

Sch 1 para 31(6)(a)

in the heading, omit “early”;

Sch 1 para 31(6)(b)

in sub-paragraphs (1) and (3), for “an early” substitute “a”.

Sch 1 para 31(7)

In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—

Sch 1 para 31(7)(a)

in the heading, omit “: early relevant years”;

Sch 1 para 31(7)(b)

in sub-paragraph (1) for “an early” substitute “a”.

Sch 1 para 31(8)

In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—

Sch 1 para 31(8)(a)

in the heading, omit “early”;

Sch 1 para 31(8)(b)

in sub-paragraph (1), for “an early” substitute “the”.

Sch 1 para 31(9)

In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—

Sch 1 para 31(9)(a)

in the heading, omit “early”;

Sch 1 para 31(9)(b)

in sub-paragraph (1), omit “early”.

Sch 1 para 31(10)

In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—

Sch 1 para 31(10)(a)

after paragraph (a) insert “and”;

Sch 1 para 31(10)(b)

omit paragraph (c) and the “and” preceding it.

Sch 1

Provision consequential on section 8

Sch 1 para 32

The Act is amended as follows.

Sch 1 para 33

In section 53 (contents of central lists)—

Sch 1 para 33(a)

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

Sch 1 para 33(b)

in subsection (1)—

Sch 1 para 33(b)(i)

for “Secretary of State” substitute “Welsh Ministers”;

Sch 1 para 33(b)(ii)

after “hereditament” insert “in Wales”;

Sch 1 para 33(c)

in subsection (2)—

Sch 1 para 33(c)(i)

after “list” insert “compiled for Wales”;

Sch 1 para 33(c)(ii)

after “hereditament” insert “in Wales”;

Sch 1 para 33(d)

in subsection (5)—

Sch 1 para 33(d)(i)

after “list” insert “compiled for Wales”;

Sch 1 para 33(d)(ii)

for “Secretary of State” substitute “Welsh Ministers”.

Sch 1 para 34

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

Sch 1 para 35

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

Sch 1 para 36

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

Sch 1 para 37

In section 67 (interpretation: other provisions)—

Sch 1 para 37(a)

after subsection (8) insert—;

Sch 1 para 37(b)

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

Sch 1 para 37(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,”.

Sch 1 para 38

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

Sch 1

Provision consequential on sections 12 and 13

Sch 1 para 39 — Consequential amendments of the Act

In section 143 of the Act (orders and regulations)—

Sch 1 para 39(a)

after subsection (9AZA) insert—;

Sch 1 para 39(b)

in subsection (9AA)—

Sch 1 para 39(b)(i)

for “an order under paragraph 5G” substitute “regulations under paragraph 5FB“;

Sch 1 para 39(b)(ii)

for “order” in the second place it occurs substitute “regulations”;

Sch 1 para 39(b)(iii)

for “it” substitute “the regulations”.

Sch 1 para 40 — Consequential amendments of the Act

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

Sch 1 para 41 — Consequential amendments of the Act

Before paragraph 5, in the italic heading, at the end insert “to be provided to valuation officer or billing authority: Wales”.

Sch 1 para 42 — Consequential amendments of the Act

In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert “situated in Wales”.

Sch 1 para 43 — Consequential amendments of the Act

Before paragraph 5A insert the italic heading—.

Sch 1 para 44 — Consequential amendments of the Act

Before paragraph 5C insert the italic heading—.

Sch 1 para 45 — Consequential amendments of the Act

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

Sch 1 para 46 — Consequential amendments of the Act

After paragraph 5C insert —

Sch 1 para 47 — Consequential amendments of the Act

After paragraph 5CA (inserted by paragraph 46) insert—

Sch 1 para 48 — Consequential amendments of the Act

In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs 5ZC, 5ZD or”.

Sch 1 para 49 — Consequential amendments of the Act

In paragraph 5F—

Sch 1 para 49(a)

before sub-paragraph (1) insert—;

Sch 1 para 49(b)

in sub-paragraph (1), for the words from the beginning to “Wales,” substitute “The Welsh Ministers”;

Sch 1 para 49(c)

after that sub-paragraph insert—;

Sch 1 para 49(d)

in subsection (2), in paragraph (a), for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”.

Sch 1 para 50 — Consequential amendments of the Act

After paragraph 5F insert—

Sch 1 para 51 — Consequential amendments of the Act

After paragraph 5FA (inserted by paragraph 50) insert—

Sch 1 para 52 — Consequential amendments of the Act

In paragraph 5G, for the words from the beginning to “Wales,” substitute “The Welsh Ministers”.

Sch 1 para 53 — Consequential amendments of the Act

In paragraph 5H—

Sch 1 para 53(a)

for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”;

Sch 1 para 53(b)

for “5” substitute “4M, 5, 5ZA, 5ZC”.

Sch 1 para 54 — Consequential amendments of the Business Rate Supplements Act 2009

In Schedule 2 to the Business Rate Supplements Act 2009 (BRS-BID arrangements), in paragraph 8 (information), in sub-paragraph (2)—

Sch 1 para 54(a)

in paragraph (c), at the end insert “as they had effect before the coming into force of section 13 of, and Part 4 of the Schedule to, the Non-Domestic Rating Act 2023”;

Sch 1 para 54(b)

in paragraph (d), at the end insert

Sch 1 para 55 — Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019

The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.

Sch 1

Provision consequential on section 15

Sch 1 para 56

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Sch 1 para 57

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Sch 1 para 58

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Sch 1 para 59

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Sch 1 para 60

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Sch 1 para 61

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Sch 1 para 62

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Sch 1 para 63

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Sch 1 para 64

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Sch 1 para 65

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Sch 1 para 66

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Sch 1 para 67

Sch 1 para 67(1)

In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows.

Sch 1 para 67(2)

In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”—

Sch 1 para 67(2)(a)

omit “so far as relating to England”;

Sch 1 para 67(2)(b)

for “Part 1” substitute “Part A1”.

Sch 1 para 67(3)

In paragraph 9A (small business non-domestic rating multiplier)—

Sch 1 para 67(3)(a)

in sub-paragraph (2)(b), for “Part 1” substitute “Part A1”;

Sch 1 para 67(3)(b)

in sub-paragraph (2)(c) omit “, so far as relating to England,”.

Sch 1 para 68

In section 140(2) of the Act (separate administration in England and Wales)—

Sch 1 para 68(a)

omit the “, and” at the end of paragraph (a);

Sch 1 para 68(b)

omit paragraph (b).

Sch 1 para 69

In section 143 of the Act (orders and regulations), for subsection (9) substitute—

UKPGA-2023-53 Non-Domestic Rating Act 2023 UK

Liability and mandatory reliefs

Discretionary relief

Administration etc

Information

Valuation and multipliers

Final provisions