Non-Domestic Rating Act 2023

Clause 5, page 16, line 3, leave out from “(b),” to end of line 4 and insert “omit “fifth””

Clause 5, page 16, leave out line 6 and insert “omit “fifth””

Clause 5, page 16, leave out lines 12 and 13 and insert— “(ii) the year beginning on 1 April 2023 and each year beginning 1 April after that date”

Page 31, line 25, leave out Clause 14

Clause 1, page 3, line 3, leave out “one year” and insert “five years”

Clause 19, page 39, line 11, at beginning insert “Subject to subsection (4A)”

Clause 5, page 16, leave out line 6 and insert “”in every fifth” substitute “no less frequently than in every third””

Clause 5, page 16, leave out line 4 and insert “”in every fifth” substitute “no less frequently than in every third””

Clause 5, page 16, leave out line 4 and insert “”on 1 April in every fifth year afterwards” substitute “on 1 April 2026 and on 1 April in every year afterwards””

Clause 14, page 32, line 37, at end insert— “(e) after paragraph 2C insert—

Clause 13, page 22, line 26, at end insert— “4FA The definition of a person (“P”) for the purpose of paragraphs 4C to 4E does not include a person who is in receipt of relief of 100 per cent with a chargeable amount of nil.”

Clause 19, page 39, line 17, at end insert— “(4A) Section 13 may not be brought into force until at least 6 months after guidance has been published by the Valuation Office Agency on the requirement this Act will place on business ratepayers.”

Clause 13, page 27, line 44, at end insert— “(5A) After paragraph 5ZF (inserted by subsection (5)) insert—

Clause 6, page 16, line 17, at end insert— “(c) in making these regulations the Secretary of State shall ensure that no ratepayer pays a higher amount in business rates than the amount derived from multiplying the uniform business rate by the property’s rateable value.”

Clause 5, page 16, leave out lines 12 and 13 and insert— “(ii) the period of three years beginning on 1 April 2023 and each year beginning on 1 April from 1 April 2026 onwards.”

Clause 6, page 16, line 15, at end insert— “(za) in subsection (4), for “different from what it would be” substitute “less than it would be””

Clause 5, page 16, leave out line 6 and insert “”on 1 April in every fifth year afterwards” substitute “on 1 April 2026 and on 1 April in every year afterwards””

Clause 1, page 1, line 10, at end insert— “(2A) In section 64 (Hereditaments) of the Act—

Clause 13, page 21, line 31, leave out “paragraph 4G” and insert “paragraphs 4FA and 4G”

Clause 13, page 23, line 35, at end insert— “4LA Paragraphs 4K and 4L do not apply if P is eligible for small business rate relief (for example, because the rateable value of the hereditament for which P is or would be a ratepayer is less than £15,000).”

Clause 1, page 4, line 14, leave out “2035” and insert “2050”

Clause 5, page 16, line 4, leave out “third” and insert “second”

Clause 5, page 16, line 6, leave out “third” and insert “second”

Clause 5, page 16, line 12, leave out “three” and insert “two”

Clause 5, page 16, line 14, at end insert— “(4) After the next compilation of lists referred to in subsections (1) and (2) after the day on which this Act is passed, the Secretary of State must, by regulations made by statutory instrument, amend the Act to reduce the frequency with which those lists are compiled to every second year.

Clause 10, page 19, line 14, at end insert— “(4A) Any information which may not be disclosed to the ratepayer is to be disregarded in arriving at rateable value.”

Clause 6, page 16, line 16, at end insert— “(za) in subsection (5), at the end insert “save that the chargeable amount found in accordance with rules prescribed under this section may not be higher than what it would be apart from the regulations”;”

Clause 1, page 2, line 25, at end insert— “(za) the chargeable day falls after the day on which qualifying energy efficiency improvements are completed,”

Clause 13, page 23, line 39, leave out “or annual confirmation (as the case may be)”

Clause 5, page 16, line 6, at end insert— “(2A) After section 52(8) of the Act, insert—

Clause 13, page 23, line 38, leave out “and 4K”

Clause 13, page 23, leave out lines 30 to 37

Clause 10, page 19, leave out lines 4 and 5 and insert— “(2) Subject to sub-paragraph (4), V must disclose the information to P.”

Clause 3, page 12, line 31, leave out “one year” and insert “five years”

Clause 1, page 2, line 33, leave out ““Qualifying improvement works” has” and insert ““Qualifying energy efficiency improvements” and “other qualifying improvement works” have”

Clause 1, page 2, line 27, after “which” insert “other”

Clause 5, page 16, line 14, at end insert— “(4) In section 143(3ZA) of the Act, after “section” insert “41(10),”.

Clause 1, page 2, line 26, leave out “one year” and insert “five years”

Clause 10, page 19, leave out lines 4 and 5 and insert— “(2) V must disclose the information to P without delay if requested by P.”

Clause 5, page 16, line 4, at end insert— “(1A) After section 41(9) of the Act, insert—

After Clause 15, insert the following new Clause— “Review of non-domestic rating system

Clause 5, page 16, line 4, leave out “third” and insert “second”

Clause 5, page 16, line 12, leave out “three” and insert “two”

After Clause 15, insert the following new Clause— “Exemptions

After Clause 15, insert the following new Clause— “Non-domestic rating: accreditation of non-domestic rating advisors

Clause 5, page 16, line 6, leave out “third” and insert “second”

Clause 4, page 15, line 36, at end insert— “(4) Omit subsections (8A) and (9).”

After Clause 15, insert the following new Clause— “Anti-avoidance regulations

Clause 1, page 2, line 33, leave out ““Qualifying improvement works” has” and insert ““Qualifying energy efficiency improvements” and “other qualifying improvement works” have”

Clause 1, page 2, line 25, at end insert— “(za) the chargeable day falls after the day on which qualifying energy efficiency improvements are completed,”

Clause 1, page 2, line 27, after “which” insert “other”

Clause 13, page 31, leave out lines 14 to 17 and insert— <span class="sub-para subparagraph sub-para-indented"><span class="sub-para-num">(3A)</span><span class="sub-para-text">On an appeal under this paragraph the valuation tribunal must remit a penalty arising under paragraph 5ZC(3) unless it is satisfied beyond reasonable doubt that P knowingly or recklessly made a false statement (within the meaning of that paragraph).”</span></span>

The Schedule, page 55, line 30, at end insert— “67A In section 140(2) of the Act (separate administration in England and Wales)—

Clause 13, page 27, line 24, at end insert “(but see sub-paragraph (4)). <span class="sub-para subparagraph sub-para-indented"><span class="sub-para-num"></span><span class="sub-para-text">P’s total liability under sub-paragraph (3) may not exceed £1,800.”</span></span>

Clause 13, page 23, line 38, leave out “paragraphs 4J and 4K” and insert “paragraph 4J”

Clause 13, page 24, line 15, at end insert— “(4N) Where the valuation officer makes an alteration to a rating list in relation to notifiable information provided by P pursuant to paragraph 4J or 4K, and where the effect of the alteration is to increase P’s rating liability under the Act, that alteration may have retrospective effect only if it is made within 120 days of the provision by P of the notifiable information.”

Clause 10, page 19, leave out lines 4 and 5 and insert— “(2) Subject to sub-paragraph (4), V must disclose the information to P if V considers it is reasonable to do so.”

Clause 13, page 23, line 39, leave out “or annual confirmation (as the case may be)”

After Clause 15, insert the following new Clause— “Review of non-domestic rating system for high street and internet-based retail premises

Leave out Clause 14