OpenLegislation

Non-Domestic Rating Act 2023 in Northern Ireland

2023 c. 53 · Enacted 26 October 2023 · Extends to England, Wales and Northern Ireland

Not fully up to date. 3 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2025.

See the changes not yet applied
ProvisionChangeMade by
Sch. para. 42omittedLocal Government Finance (Wales) Act 2024 Sch. para. 17(2)
Sch. para. 48omittedLocal Government Finance (Wales) Act 2024 Sch. para. 17(2)
Sch. para. 53(b)omittedLocal Government Finance (Wales) Act 2024 Sch. para. 17(2)

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:—

Contents

  1. Information
  2. 11Disclosure of valuation information to Northern Ireland rating officials
  3. 2Paragraph 2
  4. 3Paragraph 3
  5. 4Paragraph 4
  6. 5Paragraph 5
  7. 6Paragraph 6
  8. 7Paragraph 7
  9. 8Paragraph 8
  10. 9Paragraph 9
  11. 11Paragraph 11
  12. 12Paragraph 12
  13. 13Paragraph 13
  14. 14Paragraph 14
  15. 15Paragraph 15
  16. 16Paragraph 16
  17. 17Paragraph 17

11Disclosure of valuation information to Northern Ireland rating officialsI1

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.”

2I1

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.””

3I1

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”.

4I1

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.”

5I1

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).”

6I1

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

7I1

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.”

8I1

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.”

9I1

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”.

11I1

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

12I1

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

13I1

(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×BC×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”.

14I1

(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).

15I1

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

16I1

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.

17I1

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,”.