OpenLegislation

Non-Domestic Rating Act 2023

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. Liability and mandatory reliefs
  2. 1Local rating: liability and mandatory reliefs for occupied hereditaments
  3. 2Local rating: liability and mandatory reliefs for unoccupied hereditaments
  4. 3Central rating: liability and mandatory reliefs
  5. Discretionary relief
  6. 4Local rating: discretionary relief
  7. Administration etc
  8. 5Frequency with which lists are compiled
  9. 6Transitional relief
  10. 7Completion notices
  11. 8Central list administration Not yet in force
  12. 9Credits to and debits from main non-domestic rating accounts
  13. Information
  14. 10Disclosure of valuation information to ratepayers Not yet in force
  15. 11Disclosure of valuation information to Northern Ireland rating officials
  16. 12Sharing of information between billing authorities and HMRC Not yet in force
  17. 13Requirements for ratepayers etc to provide information Not yet in force
  18. Valuation and multipliers
  19. 14Alterations to lists: matters not to be taken into account in valuation
  20. 15Multipliers
  21. Final provisions
  22. 16Meaning of “the Act”
  23. 17Consequential provision
  24. 18Extent
  25. 19Commencement and application
  26. 20Short title
  27. Schedule: Consequential provision
  28. Part 1: Provision consequential on sections 1 to 3
  29. 1Consequential amendments of the Act
  30. 2Paragraph 2
  31. 3Paragraph 3
  32. 4Paragraph 4
  33. 5Paragraph 5
  34. 6Paragraph 6
  35. 7Paragraph 7
  36. 8Paragraph 8
  37. 9Paragraph 9
  38. 10Consequential amendments of other Acts
  39. 11Paragraph 11
  40. 12Paragraph 12
  41. 13Paragraph 13
  42. 14Paragraph 14
  43. 15Paragraph 15
  44. 16Paragraph 16
  45. 17Paragraph 17
  46. 18Repeals of spent and superseded Acts
  47. Part 2: Provision consequential on sections 5 and 6
  48. 19Paragraph 19
  49. 20Paragraph 20
  50. 21Paragraph 21
  51. 22Paragraph 22
  52. 23Paragraph 23
  53. 24Paragraph 24
  54. 25Paragraph 25
  55. 26Paragraph 26
  56. 27Paragraph 27
  57. 28Paragraph 28
  58. 29Paragraph 29
  59. 30Paragraph 30
  60. 31Paragraph 31
  61. Part 3: Provision consequential on section 8 Not yet in force
  62. 32Paragraph 32 Not yet in force
  63. 33Paragraph 33 Not yet in force
  64. 34Paragraph 34 Not yet in force
  65. 35Paragraph 35 Not yet in force
  66. 36Paragraph 36 Not yet in force
  67. 37Paragraph 37 Not yet in force
  68. 38Paragraph 38 Not yet in force
  69. Part 4: Provision consequential on sections 12 and 13 Not yet in force
  70. 39Consequential amendments of the Act Not yet in force
  71. 40Consequential amendments of the Act Not yet in force
  72. 41Consequential amendments of the Act Not yet in force
  73. 42Consequential amendments of the Act Not yet in force
  74. 43Consequential amendments of the Act Not yet in force
  75. 44Consequential amendments of the Act Not yet in force
  76. 45Consequential amendments of the Act Not yet in force
  77. 46Consequential amendments of the Act Not yet in force
  78. 47Consequential amendments of the Act Not yet in force
  79. 48Consequential amendments of the Act Not yet in force
  80. 49Consequential amendments of the Act Not yet in force
  81. 50Consequential amendments of the Act Not yet in force
  82. 51Consequential amendments of the Act Not yet in force
  83. 52Consequential amendments of the Act Not yet in force
  84. 53Consequential amendments of the Act Not yet in force
  85. 54Consequential amendments of the Business Rate Supplements Act 2009 Not yet in force
  86. 55Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019 Not yet in force
  87. Part 5: Provision consequential on section 15
  88. 56Paragraph 56 Repealed
  89. 57Paragraph 57 Repealed
  90. 58Paragraph 58 Repealed
  91. 59Paragraph 59 Repealed
  92. 60Paragraph 60 Repealed
  93. 61Paragraph 61 Repealed
  94. 62Paragraph 62 Repealed
  95. 63Paragraph 63 Repealed
  96. 64Paragraph 64 Repealed
  97. 65Paragraph 65 Repealed
  98. 66Paragraph 66 Repealed
  99. 67Paragraph 67
  100. 68Paragraph 68
  101. 69Paragraph 69