UK Act of Parliament 2023 United Kingdom

Non-Domestic Rating Act 2023

What this means for your business

2 obligations
2 penalties
1 can imprison
3 guides
Enforced by
OPSS, ECJU
Applies to
United Kingdom
On this page
2 compliance obligations, 3 practical guides across 2 topics
Read full text on legislation.gov.uk

What you must do

2 compliance obligations under this legislation — 1 can result in imprisonment.

Offences and prohibitions 2

Fail to submit taxpayer reference notification

Fine up to £100

If you are a ratepayer and you do not send the required taxpayer‑reference notification to HMRC within 60 days of becoming a ratepayer (or discovering an error), you will receive a penalty notice. The penalty can be up to £100, and if you ignore it you face a daily default charge of £60 (capped at £1,800).

Any Person s.13 OPSS

Make false statement in rate relief application

3 months imprisonment

If you submit an application for a rate relief (for example small‑business rate relief) and you knowingly or recklessly include a false material statement, you commit a criminal offence. On summary conviction you can be sentenced to up to three months’ imprisonment, fined up to £1,000 (level 3 on the standard scale) or both.

Any Person s.1 OPSS

Penalties for non-compliance

2 penalties under this legislation. 1 can result in imprisonment.

Prison risk

Make false statement in rate relief application

Fine up to £1,000 and/or 3 months imprisonment

Summary only s.1 Penalises: Make false statement in rate relief application
Fine

Fail to submit taxpayer reference notification

Fine up to £100

s.13 Penalises: Fail to submit taxpayer reference notification

Practical guidance

Our guides explain how to comply with the requirements above.

Business rates in Wales: relief schemes and how to claim

How business rates work in Wales, including the single multiplier, Small Business Rates Relief, Retail Leisure and Hospitality relief, and …

Claim Improvement Relief for business premises in Wales

How to claim Improvement Relief in Wales, which delays any business rates increase resulting from property improvements for 12 months. …

Challenging your business rates and revaluation

How to challenge your rateable value through the Check, Challenge, Appeal process, understand revaluation cycles across UK nations, and manage …

Sections and provisions

21 classified provisions from this legislation.

1 Duties 2 Offences and penalties 2 Definitions 1 Exemptions

Duties 1

  • s.8 Central list administration The central valuation officer

Offences and penalties 2

  • s.1 Local rating: liability and mandatory reliefs for occupied hereditaments
  • s.13 Requirements for ratepayers etc to provide information

Definitions 2

  • s.3 Central rating: liability and mandatory reliefs English central rating list Qualifying improvement works
  • s.16 Meaning of “the Act” the Act

Exemptions 1

  • s.14 Alterations to lists: matters not to be taken into account in valuation