Announcement of First IDA Forestry Project in Sri Lanka on January 20, 1983
In the Local Government Finance Act 1988 (referred to in this Act as “the Act”), in section 43 (occupied hereditaments: liability)—
in the heading, after “liability” insert “and reliefs”;
in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZA”;
omit subsections (4) to (6L);
omit subsections (8A) to (8D).
Omit section 44 of the Act (occupied hereditaments: supplementary).
Before Schedule 4A to the Act insert—
In section 45 of the Act (unoccupied hereditaments: liability)—
in the heading, after “liability” insert “and reliefs”;
in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZB”;
omit subsections (4) to (4G).
Omit section 45A of the Act (unoccupied hereditaments: zero-rating).
Omit section 46 of the Act (unoccupied hereditaments: supplementary).
After Schedule 4ZA to the Act (inserted by section 1(3) of this Act) insert—
In section 54 of the Act (central rating: liability)—
in the heading, after “liability” insert “and reliefs”;
in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 5A”;
omit subsections (4) to (7).
Omit section 54ZA of the Act (relief for telecommunications infrastructure).
After Schedule 5 to the Act insert—
Section 47 of the Act (discretionary relief) is amended as follows.
After subsection (6) insert—
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In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—.
In section 57A of the Act (transitional provision for 2005 onwards: England)—
in subsection (9), for “January” substitute “February”;
in subsection (10), for “the same as” substitute “no greater than”.
In section 46A of the Act (unoccupied hereditaments: new buildings), in subsection (6), in paragraph (b)—
the words from “a building” to the end become sub-paragraph (i);
after that sub-paragraph insert ;
After section 52 of the Act insert—
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.
If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be— 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.
In sub-paragraph (5), in the words before paragraph (a), for “sub-paragraph (3)” substitute “sub-paragraph (3)(a)”.
In Schedule 9 to the Act (administration), before paragraph 8 (but after the italic heading “access to information”) insert—
After section 63C of the Act insert—
In section 63A of the Act (disclosure of Revenue and Customs information), after subsection (1) insert—
After section 63D of the Act (inserted by section 11 of this Act) insert—
Schedule 9 to the Act (administration) is amended as follows.
After paragraph 4A insert—
After paragraph 4H (inserted by subsection (2)) insert—
After paragraph 5 insert—
After paragraph 5ZB (inserted by subsection (4)) insert—
After paragraph 5B insert—
After paragraph 5BC (inserted by subsection (6)) insert—
In Schedule 6 to the Act (valuation)—
in paragraph 2(5), at the end insert “(but this is subject to paragraph 2ZA)”;
in paragraph 2(6), at the end insert “(but this is subject to paragraph 2ZA)”;
in paragraph 2(7)—
for paragraph (a) substitute—;
for paragraph (d) substitute—;
after paragraph 2 insert—
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)”.
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.
Schedule 7 to the Act (non-domestic rating multipliers) is amended as follows.
Before Part 1 insert—
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in sub-paragraph (9B), for “retail” substitute “consumer”;
In relation to England, in calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only—
in sub-paragraph (11)—
at the beginning insert “In relation to Wales,”;
omit paragraphs (a) and (b);
A statutory instrument containing regulations under sub-paragraph (13A) may not be made unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.
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omit sub-paragraph (4B);
in sub-paragraph (4C) omit “also”.
In this Act, “the Act” means the Local Government Finance Act 1988.
In the Schedule—
Part 1 contains provision consequential on sections 1 to 3;
Part 2 contains provision consequential on sections 5 and 6;
Part 3 contains provision consequential on section 8;
Part 4 contains provision consequential on sections 12 and 13;
Part 5 contains provision consequential on section 15.
The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.
In subsection (2), “the appropriate national authority” means—
in relation to England, the Secretary of State;
in relation to Wales, the Welsh Ministers.
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.
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.
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.
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.
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.
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.
In this section, “primary legislation” means—
an Act of Parliament;
a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.
Subject to subsection (2), this Act extends to England and Wales.
Section 11 also extends to Northern Ireland.
The following provisions come into force on the day on which this Act is passed—
sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,
this section, and
Parts 1 and 2 of the Schedule.
The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—
sections 1 to 3, and
Part 1 of the Schedule.
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.
The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—
sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and
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).
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.
The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.
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.
The power to make regulations under subsection (7) includes power to make different provision for different purposes.
A power to make regulations under this section is exercisable by statutory instrument.
In this section—
“the appropriate national authority” means—
in relation to England, the Secretary of State;
The following Acts are repealed— The repeal of the Rating (Empty Properties) Act 2007 does not affect the amendments made by paragraph 4 of the Schedule to that Act.
in relation to Wales, the Welsh Ministers;
“the appropriate national authority” means—
in relation to England, the Secretary of State;
in relation to Wales, the Welsh Ministers;
This Act may be cited as the Non-Domestic Rating Act 2023.
Section 17
The Act is amended as follows.
In section 44A (partly occupied hereditaments)—
in subsection (1)—
after “to apportion” insert “both”;
after “rateable value of the hereditament” insert “, and (where relevant) G as regards the hereditament,”;
after “the apportionment” insert “, or apportionments,”;
after subsection (2) insert—;
in subsection (5), after paragraph (d) insert—;
in subsection (6)(b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
“A” is— 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.
in subsection (8)—
in paragraph (b), in sub-paragraph (ii), for “section 45A” substitute “paragraph 2 of Schedule 4ZB”;
in paragraph (c), for “an order under section 45(4A) is” substitute “regulations under paragraph 1(2) of Schedule 4ZB are”;
for subsection (9) substitute—
In section 47 (discretionary relief)—
in subsection (1)(b)—
omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;
for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;
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”;
in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.
In section 57A (transitional provision for 2005 onwards: England)—
in subsection (2)(a) for “, 45A, 54 or 54ZA” substitute “or 54”;
for subsection (3) substitute—;
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”;
after that subsection insert—
In section 58 (special provision for 1995 onwards)—
in subsection (2)(a), for “, 45A, 54 or 54ZA” substitute “or 54”;
for subsection (3) substitute—
In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “, 54 or 54ZA” substitute “or 54”.
In section 67 (interpretation: other provisions)—
after subsection (1) insert—;
for subsection (7) substitute—
In section 143 (orders and regulations)—
in subsection (3), for “(3ZA)” substitute “(3C)”;
omit subsections (3ZA) to (3B);
before subsection (8) insert—
In Schedule 7 (multipliers)—
in paragraph 3A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”;
in paragraph 4A(2)(a)(ii), for “section 43(4A) to (4D) above” substitute “paragraph 4 of Schedule 4ZA”.
In the Localism Act 2011 omit section 70 (small business relief).
In the Postal Services Act 2011, in Schedule 12 (minor and consequential amendments) omit paragraph 131 and the italic heading before it.
In the Corporation Tax Act 2010, in Schedule 1 (minor and consequential amendments) omit paragraph 207.
The Business Rate Supplements Act 2009 is amended as follows. 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)”. In section 12 (rateable value condition)— In section 13 (chargeable amount)— In section 14 (chargeable amount: supplementary)—
The Local Government Act 2003 is amended as follows. In section 50 (approval by ballot of business improvement district proposals), in subsection (6), for the words from “that shown” to the end substitute — Omit section 61 (small business relief). In section 63 (rural settlement lists) omit subsection (2). In section 64 (relief for registered community amateur sports clubs) omit subsection (1).
In the Postal Services Act 2000, in Schedule 8 (amendment of enactments) omit paragraph 21 and the italic heading before it.
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.
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,”.
The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) are amended as follows.
In regulation 3 (interpretation), in paragraph (1) omit the definitions of—
“early relevant year”;
“final relevant year”.
Regulation 4 (relevant period, relevant day and relevant year) is amended as follows. In paragraph (1), for “2028” substitute “2026”. In paragraph (3), for “, 2025 or 2027” substitute “or 2025”. Omit paragraphs (4) and (5).
In regulation 6 (special authorities), in paragraph (1), for “an early” substitute “a”.
Regulation 7 (notional chargeable amount: early relevant years) is amended as follows. In the heading, omit “: early relevant years”. In paragraph (1), for “an early” substitute “a”.
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”.
Regulation 10 (appropriate fraction) is amended as follows. In paragraph (1), for “an early” substitute “a”. In paragraph (7), in sub-paragraph (b), in the opening words, omit “early”.
In regulation 11 (application of regulation 12), in paragraph (1), in the words before sub-paragraph (a), for “an early” substitute “a”.
In regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.
Omit regulation 14 (application of regulation 15).
Omit regulation 15 (rules for determining chargeable amounts: final relevant year).
In regulation 16 (change in rateable value on 1st April 2023), in paragraph (2)—
for “: early relevant years),” substitute “) and”;
omit “and 15 (rules for determining chargeable amount: final relevant year)”.
The Schedule (splits and mergers) is amended as follows. In paragraph 2 (rules for determination of chargeable amount for new hereditament: splits on 1st April 2023), in sub-paragraph (1), omit “early”. In paragraph 3 (rules for determination of chargeable amount for new hereditament: mergers on 1st April 2023), in sub-paragraph (1) omit “early”. In paragraph 4 (rules for determining chargeable amount for new hereditament: splits after 1st April 2023 in an early relevant year)— In paragraph 5 (rules for determining chargeable amount for new hereditament: mergers after 1st April 2023 in an early relevant year)— In paragraph 6 (changes in the value of new hereditament: early relevant year of creation)— In paragraph 7 (notional chargeable amount for new hereditament: early relevant years)— In paragraph 8 (base liability for the early relevant year after the year in which the creation day falls)— In paragraph 9 (base liability for subsequent early relevant years for new hereditament)— In paragraph 10 (rateable value: hereditament split or merged after 1st April 2023), in sub-paragraph (2)—
The Act is amended as follows.
In section 53 (contents of central lists)—
in the heading, at the end insert “for Wales”;
in subsection (1)—
for “Secretary of State” substitute “Welsh Ministers”;
after “hereditament” insert “in Wales”;
in subsection (2)—
after “list” insert “compiled for Wales”;
after “hereditament” insert “in Wales”;
in subsection (5)—
after “list” insert “compiled for Wales”;
for “Secretary of State” substitute “Welsh Ministers”.
In section 54 (central rating: liability) before subsection (8) insert—
In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), after “section” insert “52A,”.
In section 65A (Crown property), in subsection (7), for “power conferred by section” insert “powers conferred by sections 52A(4) or”.
In section 67 (interpretation: other provisions)—
after subsection (8) insert—;
in subsection (9), at the beginning insert “In relation to Wales,”;
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,”.
In Schedule 5A (inserted by section 3 of this Act), after paragraph 7 insert—
In section 143 of the Act (orders and regulations)—
after subsection (9AZA) insert—;
in subsection (9AA)—
for “an order under paragraph 5G” substitute “regulations under paragraph 5FB“;
for “order” in the second place it occurs substitute “regulations”;
for “it” substitute “the regulations”.
Schedule 9 to the Act (administration) is amended as follows.
Before paragraph 5, in the italic heading, at the end insert “to be provided to valuation officer or billing authority: Wales”.
In paragraph 5, in sub-paragraph (1), in the words before paragraph (a), after “hereditament” insert “situated in Wales”.
Before paragraph 5A insert the italic heading—.
Before paragraph 5C insert the italic heading—.
In this paragraph “valuation tribunal” means a valuation tribunal established under paragraph 1 of Schedule 11.
After paragraph 5C insert —
After paragraph 5CA (inserted by paragraph 46) insert—
In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs 5ZC, 5ZD or”.
In paragraph 5F—
The Secretary of State may by regulations make provision in relation to notices served under paragraphs 4M and 5ZC.
in sub-paragraph (1), for the words from the beginning to “Wales,” substitute “The Welsh Ministers”;
The Commissioners for His Majesty’s Revenue and Customs may by regulations make provision in relation to notices served under paragraph 5ZA. The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under sub-paragraph (1A) if and to the extent that the regulations make provision in relation to Wales.
in subsection (2), in paragraph (a), for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”.
After paragraph 5F insert—
After paragraph 5FA (inserted by paragraph 50) insert—
In paragraph 5G, for the words from the beginning to “Wales,” substitute “The Welsh Ministers”.
In paragraph 5H—
for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”;
for “5” substitute “4M, 5, 5ZA, 5ZC”.
In Schedule 2 to the Business Rate Supplements Act 2009 (BRS-BID arrangements), in paragraph 8 (information), in sub-paragraph (2)—
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”;
in paragraph (d), at the end insert that—
The Non-Domestic Rating (Preparation for Digital Services) Act 2019 is repealed.
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In Schedule 7 to the Act, Part 2 (special authority’s multipliers) is amended as follows. In paragraph 9 (non-domestic rating multiplier), in sub-paragraph (4), in the definition of “A”— In paragraph 9A (small business non-domestic rating multiplier)—
In section 140(2) of the Act (separate administration in England and Wales)—
omit the “, and” at the end of paragraph (a);
omit paragraph (b).
In section 143 of the Act (orders and regulations), for subsection (9) substitute—