---
title: "Non-Domestic Rating Act 2023"
id: 1b3113de-ba9d-42e4-90dd-ef6bb6c16b43
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/2023/53
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/1b3113de-ba9d-42e4-90dd-ef6bb6c16b43
language: en
in_force_from: 2025-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/2023/53/data.xml
read_on: 2026-11-08
sha256: 21b91ef47f3317cd24cb05abb37115324162ec3d50543210312f462a6eea11cd
provisions: 18
---

# Non-Domestic Rating Act 2023

## Title and introductory text {#prelims}

Non-Domestic Rating Act 2023
2023 Chapter 53
An Act to make provision about non-domestic rating.
[26th October 2023]
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:—

## 1 Local rating: liability and mandatory reliefs for occupied hereditaments {#section-1}

(1) In the Local Government Finance Act 1988 (referred to in this Act as “the Act”), in section 43 (occupied hereditaments: liability)—
(a) in the heading, after “liability” insert “and reliefs”;
(b) in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZA”;
(c) omit subsections (4) to (6L);
(d) omit subsections (8A) to (8D).
(2) Omit section 44 of the Act (occupied hereditaments: supplementary).
(3) Before Schedule 4A to the Act insert—
SCHEDULE 4ZA
Occupied hereditaments: chargeable amount
Section 43
PART 1 Chargeable amount before any reliefs
1 Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
PART 2 Partial reliefs
Charitable rate relief
2 (1) Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
×
5
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
×
5
(2) This paragraph applies where, on the day concerned—
(a) the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
(b) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—
(i) for the purposes of that club, or
(ii) for the purposes of that club and of other such registered clubs.
Improvement rate relief
3 (1) This paragraph applies where—
(a) the chargeable day falls within the period of one year beginning with the day on which qualifying improvement works are completed,
(b) on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
(c) the day concerned falls before 1 April 2029.
(2) “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
(3) The appropriate national authority may by regulations—
(a) amend paragraph (a) of sub-paragraph (1) to substitute a longer period for the period for the time being specified in that paragraph;
(b) amend paragraph (c) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.
(4) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.
Small business rate relief
4 (1) Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
×
E
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
×
E
(2) This paragraph applies—
(a) in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;
(b) in relation to Wales, where—
(i) the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and
(ii) on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.
(3) If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—
(a) makes a statement in the application which the ratepayer knows to be false in a material particular, or
(b) recklessly makes a statement in the application which is false in a material particular,
the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.
PART 3 Full reliefs
Introduction
5 Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.
Heat networks rate relief
6 (1) This paragraph applies where—
(a) on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,
(b) on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
(c) the day concerned falls before 1 April 2035.
(2) “Heat network” has the meaning given in regulations by the appropriate national authority.
(3) The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.
Public lavatories rate relief
7 This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.
Rural rate relief
8 (1) This paragraph applies where—
(a) the hereditament is situated in England,
(b) on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,
(c) at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and
(d) on the day concerned—
(i) the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or
(ii) any conditions prescribed by the Secretary of State in regulations are satisfied.
(2) Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).
(3) A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
(a) it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and
(b) no other hereditament, or part of a hereditament, in the settlement concerned is so used.
(4) A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—
(a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
(b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
(5) A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.
(6) The supply of food in the course of catering includes—
(a) any supply of food for consumption on the premises on which it is supplied, or
(b) any supply of hot food for consumption off those premises.
(7) “Hot food” means food which, or any part of which—
(a) has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and
(b) is at the time of supply above that temperature.
(8) Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.
PART 4 Cases where more than one relief applies
9 In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—
Paragraphs having effect in relation to hereditament | Paragraph to be used for calculating chargeable amount
Paragraphs 2 and 4 | Paragraph 2
Paragraph 6 and any of 2 or 4 | Paragraph 6
Paragraph 7 and any of 2 or 4 | Paragraph 7
Paragraph 8 and any of 2 or 4 | Paragraph 8
PART 5 Interpretation
10 (1) This paragraph applies for the purposes of this Schedule.
(2) “A” is—
(a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;
(b) in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.
(3) “B” is—
(a) in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
(b) in any other case, the non-domestic rating multiplier for the financial year.
(4) “C” is the number of days in the financial year.
(5) “D” is—
(a) in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
(b) in any other case, the small business non-domestic rating multiplier for the financial year.
(6) “E”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
(7) “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
(8) Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
(9) “M” is—
(a) whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
(b) for the purposes of a provision where there is no such prescription—
(i) if that provision is paragraph 4(1)(a), D, or
(ii) for any other provision, B.
(10) Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)—
(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
(b) the location of hereditaments;
(c) the local non-domestic rating list in which hereditaments are shown;
(d) the use of hereditaments;
(e) the physical characteristics of hereditaments;
(f) ratepayers in respect of hereditaments falling within prescribed descriptions.
(11) Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).
11 For the purposes of this Schedule, “the appropriate national authority” is—
(a) in relation to England, the Secretary of State;
(b) in relation to Wales, the Welsh Ministers.

## 2 Local rating: liability and mandatory reliefs for unoccupied hereditaments {#section-2}

(1) In section 45 of the Act (unoccupied hereditaments: liability)—
(a) in the heading, after “liability” insert “and reliefs”;
(b) in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZB”;
(c) omit subsections (4) to (4G).
(2) Omit section 45A of the Act (unoccupied hereditaments: zero-rating).
(3) Omit section 46 of the Act (unoccupied hereditaments: supplementary).
(4) After Schedule 4ZA to the Act (inserted by section 1(3) of this Act) insert—
SCHEDULE 4ZB
Unoccupied hereditaments: chargeable amount
Section 45
PART 1 Chargeable amount before any reliefs
1 (1) Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
(2) But—
(a) the Secretary of State may by regulations provide that sub-paragraph (1)(a) has effect as if the following formula were substituted—
A
×
M
C
×
N
(b) the Welsh Ministers may by regulations provide that sub-paragraph (1)(b) has effect as if the following formula were substituted—
A
×
B
C
×
N
PART 2 Full relief
Charitable rate relief
2 (1) Where this paragraph applies, the chargeable amount for a chargeable day is zero.
(2) This paragraph applies where, on the day concerned—
(a) the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
(b) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—
(i) the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
(ii) the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
PART 3 Interpretation
3 (1) This paragraph applies for the purposes of this Schedule.
(2) “A” is the rateable value shown for the day under section 42(4) as regards the hereditament.
(3) “B” is—
(a) in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
(b) in any other case, the non-domestic rating multiplier for the financial year.
(4) “C” is the number of days in the financial year.
(5) “D” is—
(a) in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
(b) in any other case, the small business non-domestic rating multiplier for the financial year.
(6) “M” is—
(a) whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
(b) for the purposes of a provision where there is no such prescription, B.
(7) Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—
(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
(b) the location of hereditaments;
(c) the local non-domestic rating list in which hereditaments are shown;
(d) the use of hereditaments;
(e) the physical characteristics of hereditaments;
(f) ratepayers in respect of hereditaments falling within prescribed descriptions.
(8) Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).
(9) “N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
4 For the purposes of this Schedule, “the appropriate national authority” is—
(a) in relation to England, the Secretary of State;
(b) in relation to Wales, the Welsh Ministers.

## 3 Central rating: liability and mandatory reliefs {#section-3}

(1) In section 54 of the Act (central rating: liability)—
(a) in the heading, after “liability” insert “and reliefs”;
(b) in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 5A”;
(c) omit subsections (4) to (7).
(2) Omit section 54ZA of the Act (relief for telecommunications infrastructure).
(3) After Schedule 5 to the Act insert—
SCHEDULE 5A
Central rating: chargeable amount
Section 54
PART 1 Chargeable amount before any reliefs
1 Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
PART 2 Reliefs
Charitable rate relief
2 (1) This paragraph applies where—
(a) for any day in a chargeable financial year a person’s name is shown in a central non-domestic rating list in force for the year, and
(b) on the day concerned—
(i) the person is a charity or trustees for a charity, and
(ii) the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.
(2) For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—
(a) in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
(b) in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.
(3) For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—
(a) in a case where there is only one hereditament falling within the description—
(i) a certification under paragraph 4(1)(b) has effect in relation to the hereditament (“the unoccupied hereditament”), and
(ii) it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
(b) in a case where there is more than one hereditament falling within the description—
(i) a certification under paragraph 4(1)(b) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and
(ii) it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities).
(4) Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated—
(a) in relation to England, in accordance with the formula—
A
×
M
C
×
5
(b) in relation to Wales, in accordance with the formula—
A
×
B
C
×
5
Improvement rate relief
3 (1) This paragraph applies where—
(a) for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
(b) on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
(c) in relation to any of the hereditaments in relation to which that condition is satisfied—
(i) a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and
(ii) any conditions prescribed by the appropriate national authority in regulations are satisfied, and
(d) the day concerned falls before 1 April 2029.
(2) The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.
(3) “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
(4) The appropriate national authority may by regulations amend—
(a) paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;
(b) sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.
(5) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.
Unoccupied hereditaments rate relief
4 (1) This paragraph applies where for any day in a chargeable financial year—
(a) a person’s name is shown in an English central non-domestic rating list in force for the year,
(b) the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and
(c) any of the hereditaments so certified falls within a class prescribed by the Secretary of State in regulations.
(2) This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—
(a) has been certified by the central valuation officer as unoccupied, and
(b) falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).
(3) Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.
(4) Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—
(
A
-
U
)
×
M
C
(5) Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—
(a) the physical characteristics of the hereditaments;
(b) the fact that hereditaments have been unoccupied at any time preceding the chargeable day;
(c) the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.
(6) Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).
(7) The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.
(8) In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.
PART 3 Cases where more than one relief applies
5 (1) This paragraph applies if—
(a) for any day in a financial year any description of hereditament is shown against a person’s name in a central non-domestic rating list in force for the year, and
(b) paragraphs 2 and 4 apply in relation to that description of hereditament for that day.
(2) The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.
PART 4 Interpretation
6 (1) This paragraph applies for the purposes of this Schedule.
(2) “A” is—
(a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;
(b) in any other case, the rateable value shown for the day in that list against the ratepayer’s name.
(3) “B” is the non-domestic rating multiplier for the financial year.
(4) “C” is the number of days in the financial year.
(5) “D” is the small business non-domestic rating multiplier for the financial year.
(6) “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
(7) Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
(8) “M” is—
(a) whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or
(b) for the purposes of a provision where there is no such prescription, B.
(9) Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—
(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
(b) the location of hereditaments;
(c) the use of hereditaments;
(d) the physical characteristics of hereditaments;
(e) ratepayers in respect of hereditaments falling within prescribed descriptions.
(10) Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).
(11) “U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—
(a) have been certified by the central valuation officer as unoccupied under that paragraph, and
(b) fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).
7 For the purposes of this Schedule, “the appropriate national authority” is—
(a) in relation to England, the Secretary of State;
(b) in relation to Wales, the Welsh Ministers.

## 4 Local rating: discretionary relief {#section-4}

(1) Section 47 of the Act (discretionary relief) is amended as follows.
(2) After subsection (6) insert—
(6A) A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
(a) the day falls before the end of the financial year beginning on 1 April 2022, and
(b) the decision is made more than six months after the end of the financial year in which the day falls.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 5 Frequency with which lists are compiled {#section-5}

(1) In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
(2) In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
(3) In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—
(a) a relevant period is—
(i) each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and
(ii) a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;
.

## 6 Transitional relief {#section-6}

In section 57A of the Act (transitional provision for 2005 onwards: England)—
(a) in subsection (9), for “January” substitute “February”;
(b) in subsection (10), for “the same as” substitute “no greater than”.

## 7 Completion notices {#section-7}

In section 46A of the Act (unoccupied hereditaments: new buildings), in subsection (6), in paragraph (b)—
(a) the words from “a building” to the end become sub-paragraph (i);
(b) after that sub-paragraph insert
;
(ii) a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;
(iii) part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.

## 9 Credits to and debits from main non-domestic rating accounts {#section-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.
(2) For sub-paragraphs (3) and (4) substitute—
(3) If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—
(a) debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;
(b) credited (as an item of account) to the main non-domestic rating account kept for the year.
(4) The amount that may be debited under sub-paragraph (3)(a) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.
(3) In sub-paragraph (5), in the words before paragraph (a), for “sub-paragraph (3)” substitute “sub-paragraph (3)(a)”.

## 11 Disclosure of valuation information to Northern Ireland rating officials {#section-11}

After section 63C of the Act insert—
Disclosure of valuation information to Northern Ireland rating officials
63D (1) Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information—
(a) that V holds in connection with V’s functions under this Part, and
(b) that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation).
(2) V may disclose the information to R if V considers it reasonable to do so.
(3) Subject to subsection (4), the disclosure of information under this section does not breach—
(a) any obligation of confidence owed by V, or
(b) any other restriction on the disclosure of information (however imposed).
(4) V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account).
(5) Where information is disclosed under this section, the information may not be—
(a) used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or
(b) further disclosed,
unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by subsection (6).
(6) The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where—
(a) the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it,
(b) each person to whom the information relates consents (specifically or generally) to it,
(c) it is in pursuance of a court order, or
(d) it is required by any other enactment.
(7) In subsection (6)(d), the reference to an enactment does not include—
(a) an Act of the Scottish Parliament or an instrument made under such an Act,
(b) an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or
(c) an Act of the Northern Ireland Assembly or an instrument made under such an Act.
(8) Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of subsection (5) which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act.
(9) Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—
(a) would specify the identity of the person to whom the information relates, or
(b) would enable the identity of such a person to be deduced.
(10) In this section—
“the 1977 Order” means the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28));
“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);
“Northern Ireland rating official” means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office);
“Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs);
“revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

## 14 Alterations to lists: matters not to be taken into account in valuation {#section-14}

(1) In Schedule 6 to the Act (valuation)—
(a) in paragraph 2(5), at the end insert “(but this is subject to paragraph 2ZA)”;
(b) in paragraph 2(6), at the end insert “(but this is subject to paragraph 2ZA)”;
(c) in paragraph 2(7)—
(i) for paragraph (a) substitute—
(a) matters affecting the physical state of the hereditament,
(aa) matters affecting the physical enjoyment of the hereditament,
;
(ii) for paragraph (d) substitute—
(d) matters affecting the physical state of the locality in which the hereditament is situated,
(da) matters which, though not affecting the physical state of the locality in which the hereditament is situated, are nonetheless physically manifest there, and
;
(d) after paragraph 2 insert—
2ZA (1) Sub-paragraph (2) applies for the purposes of—
(a) compiling a list on or after 1 April 2026, where the day by reference to which the rateable value of a non-domestic hereditament in England is to be determined is a day specified under paragraph 2(3)(b), and
(b) altering a list compiled on or after 1 April 2023.
(2) In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that—
(a) is directly or indirectly attributable to a relevant factor, and
(b) in a case within sub-paragraph (1)(a), occurs after the day by reference to which the rateable value is to be determined but on or before the day on which the list is to be compiled.
(3) The relevant factors are—
(a) legislation of any country or territory;
(b) provision that is not within paragraph (a) but is made under, and given effect by, legislation of any country or territory;
(c) advice or guidance given by a public authority of any country or territory;
(d) anything done by a person with a view to compliance with anything within paragraph (a), (b) or (c).
(4) Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament—
(a) is or is not a domestic property, or
(b) is or is not exempt from local non-domestic rating.
(5) In this paragraph—
“legislation” includes any provision of a legislative character;
“public authority” includes any person exercising functions of a public nature.
(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)”.
(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.

## 15 Multipliers {#section-15}

(1) Schedule 7 to the Act (non-domestic rating multipliers) is amended as follows.
(2) Before Part 1 insert—
PART A1 Non-Domestic Rating Multipliers: England
CHAPTER 1 Introduction
A1 This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—
(a) the non-domestic rating multiplier, and
(b) the small business non-domestic rating multiplier.
A2 In this Part—
(a) Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;
(b) Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;
(c) Chapter 4 makes provision about the making, and the giving of notice, of such calculations;
(d) Chapter 5 makes provision about the interpretation of terms used in this Part;
(e) Chapter 6 makes provision about regulations under this Part.
CHAPTER 2 The non-domestic rating multiplier
Revaluation years
A3 The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
A
×
C
×
E
D
×
F
Other years
A4 (1) The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
(a) the default amount, or
(b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
(2) The default amount is to be calculated in accordance with the formula—
A
×
C
D
(3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
CHAPTER 3 The small business non-domestic rating multiplier
Revaluation years
A5 The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
B
×
C
×
E
D
×
F
Other years
A6 (1) The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
(a) the default amount, or
(b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
(2) The default amount is to be calculated in accordance with the formula—
B
×
C
D
(3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.
CHAPTER 4 Making and giving notice of calculations etc
A7 (1) The Secretary of State must—
(a) calculate the non-domestic rating multiplier and the small business non-domestic rating multiplier for a chargeable financial year, and
(b) as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated.
(2) A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of—
(a) any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and
(b) any adjustments that have been made under paragraph A4(3) or A6(3)
(3) Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.
A8 A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.
A9 In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.
CHAPTER 5 Interpretation
A10 (1) This paragraph applies for the purposes of this Part of this Schedule.
(2) “A” is the non-domestic rating multiplier for the financial year preceding the year concerned.
(3) “B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned.
(4) “C” is—
(a) the consumer prices index for September of the financial year preceding the year concerned, or
(b) where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations.
(5) “D” is—
(a) the consumer prices index for September of the financial year which precedes that preceding the year concerned (“the first year”), or
(b) where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“the second year”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.
(6) “E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
(a) “appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;
(b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
(7) “F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
(a) “appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;
(b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
(8) “Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).
A11 (1) References in paragraph A10 to the consumer prices index are to—
(a) the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or
(b) if that index is not published for the month concerned, any substituted index or index figures published by the Board.
(2) For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.
(3) Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines.
(4) The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.
CHAPTER 6 Regulations
A12 (1) Regulations under paragraph A10(4)(b) are to be made by statutory instrument.
(2) A statutory instrument containing regulations under paragraph A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 16 Meaning of “the Act” {#section-16}

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

## 17 Consequential provision {#section-17}

(1) In the Schedule—
(a) Part 1 contains provision consequential on sections 1 to 3;
(b) Part 2 contains provision consequential on sections 5 and 6;
(c) Part 3 contains provision consequential on section 8;
(d) Part 4 contains provision consequential on sections 12 and 13;
(e) Part 5 contains provision consequential on section 15.
(2) The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.
(3) In subsection (2), “the appropriate national authority” means—
(a) in relation to England, the Secretary of State;
(b) in relation to Wales, the Welsh Ministers.
(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.
(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.
(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.
(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.
(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.
(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.
(10) In this section, “primary legislation” means—
(a) an Act of Parliament;
(b) a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.

## 18 Extent {#section-18}

(1) Subject to subsection (2), this Act extends to England and Wales.
(2) Section 11 also extends to Northern Ireland.

## 19 Commencement and application {#section-19}

(1) The following provisions come into force on the day on which this Act is passed—
(a) sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,
(b) this section, and
(c) Parts 1 and 2 of the Schedule.
(2) The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—
(a) sections 1 to 3, and
(b) Part 1 of the Schedule.
(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.
(4) The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—
(a) sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and
(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).
(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.
(6) The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.
(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.
(8) The power to make regulations under subsection (7) includes power to make different provision for different purposes.
(9) A power to make regulations under this section is exercisable by statutory instrument.
(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.

## 20 Short title {#section-20}

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

## SCHEDULE Consequential provision {#schedule}

Section 17
PART 1 Provision consequential on sections 1 to 3
Consequential amendments of the Act
1 The Act is amended as follows.
2 In section 44A (partly occupied hereditaments)—
(a) in subsection (1)—
(i) after “to apportion” insert “both”;
(ii) after “rateable value of the hereditament” insert “, and (where relevant) G as regards the hereditament,”;
(iii) after “the apportionment” insert “, or apportionments,”;
(b) after subsection (2) insert—
(2A) The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.
;
(c) in subsection (5), after paragraph (d) insert—
(e) paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.
;
(d) in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
(e) for subsection (7) substitute—
(7) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
(2) “A” is—
(a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;
(b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.
(2A) In sub-paragraph (2), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
;
(f) in subsection (8)—
(i) in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
(ii) in paragraph (c), for “an order under section 45(4A) is” substitute “regulations under paragraph 1(2) of Schedule 4ZB are”;
(g) for subsection (9) substitute—
(9) In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
(2) “A” is the sum of the occupied amount and the unoccupied amount.
(2A) The occupied amount is—
(a) where the day concerned is a day to which paragraph 3 applies, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament minus such part of G (if any) as is so assigned;
(b) in any other case, such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the occupied part of the hereditament.
(2B) The unoccupied amount is—
(a) where the occupied amount is determined in accordance with sub-paragraph (2A)(a), such part of the rateable value shown for the day under section 42(4) as regards the hereditament as is assigned by a relevant apportionment to the unoccupied part of the hereditament minus such part of G as is so assigned, or
(b) where the occupied amount is determined in accordance with sub-paragraph (2A)(b), such part of the rateable value as is assigned by a relevant apportionment to the unoccupied part of the hereditament,
divided by the number prescribed by regulations under paragraph 3(9) of Schedule 4ZB (for the purposes of paragraph 1(2) of that Schedule) as it has effect in relation to the hereditament.
(2C) In sub-paragraphs (2A) and (2B), a “relevant apportionment” means an apportionment under section 44A(1) which relates to the hereditament and is treated for the purposes of that section as applicable for the day.
3 In section 47 (discretionary relief)—
(a) in subsection (1)(b)—
(i) omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;
(ii) for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;
(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”;
(c) in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.
4 In section 57A (transitional provision for 2005 onwards: England)—
(a) in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute “or 54”;
(b) for subsection (3) substitute—
(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
;
(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”;
(d) after that subsection insert—
(7A) For the purposes of subsection (7)—
(a) “A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);
(b) a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
5 In section 58 (special provision for 1995 onwards)—
(a) in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute “or 54”;
(b) for subsection (3) substitute—
(3) The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
6 In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute “or 54”.
7 In section 67 (interpretation: other provisions)—
(a) after subsection (1) insert—
(1A) Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).
;
(b) for subsection (7) substitute—
(7) Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends.
8 In section 143 (orders and regulations)—
(a) in subsection (3), for “(3ZA)” substitute “(3C)”;
(b) omit subsections (3ZA) to (3B);
(c) before subsection (8) insert—
(7A) The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—
(a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;
(b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.
(7B) The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
(7C) The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—
(a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;
(b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.
(7D) The power to make regulations under paragraph 3(6) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
(7E) The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made—
(a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;
(b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.
(7F) The power to make regulations under paragraph 6(8) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
9 In Schedule 7 (multipliers)—
(a) in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”;
(b) in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”.
Consequential amendments of other Acts
10 In the Localism Act 2011 omit section 70 (small business relief).
11 In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.
12 In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.
13 (1) The Business Rate Supplements Act 2009 is amended as follows.
(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)”.
(3) In section 12 (rateable value condition)—
(a) in subsection (5), after “apportionment” in both places it occurs substitute “or apportionments”;
(b) for subsection (9) substitute—
(9) The rateable value of a hereditament on a day is—
(a) in a case where the day on which paragraph 3 of Schedule 4ZA to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated minus G (within the meaning of that Schedule), or
(b) in any other case, the rateable value of the hereditament shown for that day in the local non-domestic rating list maintained for the billing authority in whose area the hereditament is situated.
(4) In section 13 (chargeable amount)—
(a) in subsection (2), for “(3)” substitute “(2A)”;
(b) after subsection (2) insert—
(2A) If paragraph 2 of Schedule 4ZA to the 1988 Act (charitable rate relief) applies, the amount is calculated by using the formula—
A
×
B
C
×
5
;
(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)”;
(d) omit subsection (3A);
(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”;
(f) omit subsections (4) and (5);
(g) for subsection (6), for “section 45(4A) of” substitute “paragraph 1(2) of Schedule 4ZB to”;
(h) omit subsection (6A);
(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”.
(5) In section 14 (chargeable amount: supplementary)—
(a) for subsection (5) substitute—
(5) “E” has the meaning it has for the purposes of Schedule 4ZA to the 1988 Act.
(5A) “N” has the meaning it has for the purposes of Schedule 4ZB to the 1998 Act.
;
(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”.
14 (1) The Local Government Act 2003 is amended as follows.
(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
—
(a) in a case where the day of the ballot is a day on which paragraph 3 of Schedule 4ZA to the Local Government Finance Act 1988 applies in relation to the hereditament, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament minus G (within the meaning of that Schedule), or
(b) in any other case, the rateable value shown for that day under section 42(4) of that Act as regards the hereditament.
(3) Omit section 61 (small business relief).
(4) In section 63 (rural settlement lists) omit subsection (2).
(5) In section 64 (relief for registered community amateur sports clubs) omit subsection (1).
15 In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.
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.
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,”.
Repeals of spent and superseded Acts
18 (1) The following Acts are repealed—
(a) the Non-Domestic Rating (Public Lavatories) Act 2021;
(b) the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018;
(c) the Rating (Empty Properties) Act 2007;
(d) the Rating (Former Agricultural Premises and Rural Shops) Act 2001.
(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.
PART 2 Provision consequential on sections 5 and 6
19 The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.
20 In regulation 3 (interpretation), in paragraph (1) omit the definitions of—
(a) “early relevant year”;
(b) “final relevant year”.
21 (1) Regulation 4 (relevant period, relevant day and relevant year) is amended as follows.
(2) In paragraph (1), for “2028” substitute “2026”.
(3) In paragraph (3), for “, 2025 or 2027” substitute “or 2025”.
(4) Omit paragraphs (4) and (5).
22 In regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.
23 (1) Regulation 7 (notional chargeable amount: early relevant years) is amended as follows.
(2) In the heading, omit “: early relevant years”.
(3) In paragraph (1), for “an early” substitute “a”.
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”.
25 (1) Regulation 10 (appropriate fraction) is amended as follows.
(2) In paragraph (1), for “an early” substitute “a”.
(3) In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.
26 In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.
27 In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.
28 Omit regulation 14 (application of regulation 15).
29 Omit regulation 15 (rules for determining chargeable amounts: final relevant year).
30 In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—
(a) for “: early relevant years),” substitute “) and”;
(b) omit “and 15 (rules for determining chargeable amount: final relevant year)”.
31 (1) The Schedule (splits and mergers) is amended as follows.
(2) In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”.
(3) In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”.
(4) In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)—
(a) in the heading, omit “in an early relevant year”;
(b) in sub-paragraph (1)—
(i) in the words before paragraph (a), omit “early”;
(ii) in paragraph (b), omit “and in an early relevant year”.
(5) In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)—
(a) in the heading, omit “in an early relevant year”;
(b) in sub-paragraph (1)—
(i) in the words before paragraph (a), omit “early”;
(ii) in paragraph (b), omit “in an early relevant year”.
(6) In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)—
(a) in the heading, omit “early”;
(b) in sub-paragraphs (1) and (3), for “an early” substitute “a”.
(7) In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)—
(a) in the heading, omit “: early relevant years”;
(b) in sub-paragraph (1) for “an early” substitute “a”.
(8) In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)—
(a) in the heading, omit “early”;
(b) in sub-paragraph (1), for “an early” substitute “the”.
(9) In paragraph 9 (base liability for subsequent early relevant years for new hereditament)—
(a) in the heading, omit “early”;
(b) in sub-paragraph (1), omit “early”.
(10) In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—
(a) after paragraph (a) insert “and”;
(b) omit paragraph (c) and the “and” preceding it.
PART 5 Provision consequential on section 15
56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
67 (1) In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows.
(2) In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”—
(a) omit “so far as relating to England”;
(b) for “Part 1” substitute “Part A1”.
(3) In paragraph 9A (small business non-domestic rating multiplier)—
(a) in sub-paragraph (2)(b), for “Part 1” substitute “Part A1”;
(b) in sub-paragraph (2)(c) omit “, so far as relating to England,”.
68 In section 140(2) of the Act (separate administration in England and Wales)—
(a) omit the “, and” at the end of paragraph (a);
(b) omit paragraph (b).
69 In section 143 of the Act (orders and regulations), for subsection (9) substitute—
(9) The powers to make regulations under paragraph A10(4)(b) or 5(13A) of Schedule 7 are exercisable as mentioned in that Schedule.