A bill to Make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.
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:—
Additional multipliers for England¶
1 Determination of additional multipliers¶
;(c) together with regulations under this Part, other non-domestic rating multipliers.
.(ba) Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;
Chapter 3A — Other non-domestic rating multipliers
A6A (1) The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are— (a) higher, but not more than 0.1 higher, than the non-domestic rating multiplier for that year, or (b) lower than the non-domestic rating multiplier for that year, but not more than 0.2 lower than the small business non-domestic rating multiplier for that year. (2) Regulations under sub-paragraph (1)(b)— (a) may not provide for the calculation of more than two multipliers; (b) may provide for adjustments to a calculation so that it produces a different multiplier for a given financial year for the purposes of Schedule 4ZB or 5A (or both) to the multiplier for that year for the purposes of Schedule 4ZA.
(2) A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons. (3) A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.
2 Special authority multipliers¶
9B (1) The Treasury may by regulations make provision in accordance with which a special authority is to set multipliers for a given financial year— (a) that are— (i) higher, but not more than 0.1 higher, than the authority’s non-domestic rating multiplier for that year, or (ii) lower than the authority’s non-domestic rating multiplier for that year, but not more than 0.2 lower than the authority’s small business non-domestic rating multiplier for that year, and (b) which are for other billing authorities calculated in accordance with regulations under paragraph A6A. (2) Regulations under this paragraph are to be made by statutory instrument. (3) A statutory instrument containing (whether alone or with other provision) regulations under sub-paragraph (1)(a)(i) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons. (4) A statutory instrument to which paragraph A12(2) or sub-paragraph (3) of this paragraph does not apply containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
3 Application of multipliers¶
;(9B) Regulations under sub-paragraph (9) may prescribe— (a) B or D, (b) in relation to a hereditament other than a qualifying healthcare hereditament for a chargeable day for which the value of A is £500,000 or more, and is not an “anchor store”, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or (c) in relation to a qualifying retail, hospitality, manufacturing or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule. (9C) In sub-paragraph (9B), “qualifying retail, hospitality, manufacturing or leisure hereditament” and “anchor store” have such meanings as may be prescribed by the Treasury in regulations. (9D) In sub-paragraph (9B), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.
.(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;
;(6A) Regulations under sub-paragraph (6) may prescribe— (a) B or D, (b) in relation to a hereditament other than a qualifying healthcare hereditament for a chargeable day for which the value of A is £500,000 or more, and is not an “anchor store”, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or (c) in relation to a qualifying retail, hospitality, manufacturing or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule. (6B) In sub-paragraph (6A), “qualifying retail, hospitality, manufacturing or leisure hereditament” and “anchor store” have such meanings as may be prescribed by the Treasury in regulations. (6C) In sub-paragraph (6A), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.
.(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;
;(8A) Regulations under sub-paragraph (8) may prescribe— (a) B or D, (b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or (c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule. (8B) In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
.(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;