UK Act of Parliament 2023 United Kingdom

Non-Domestic Rating Act 2023

An Act to make provision about non-domestic rating.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
VOA
Status
Amended (in force with amendments)
Penalty ceiling
Imprisonment 1 of 3 obligations carry a fine up to £100. 1 carries different penalties and 1 has no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2 Occupier1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Occupier — also bound by 235 other Acts
Highways Act 1980 23 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.001 Local rating: liability and mandatory reliefs for occupied hereditaments (opens in a new tab) Imprisonment
  • Make false statement in rate relief applicationAny Person
s.008 Central list administration (opens in a new tab) Regulated
  • Monitor and pay business rates for properties on the 'central list'Occupier
s.013 Requirements for ratepayers etc to provide information (opens in a new tab) Prosecution
  • Fail to submit taxpayer reference notificationAny Person

Fine up to £100

56 other provisions — procedural and definitional
s.002 Local rating: liability and mandatory reliefs for unoccupied hereditaments (opens in a new tab)
s.003 Central rating: liability and mandatory reliefs (opens in a new tab)
s.004 Local rating: discretionary relief (opens in a new tab)
s.005 Frequency with which lists are compiled (opens in a new tab)
s.006 Transitional relief (opens in a new tab)
s.007 Completion notices (opens in a new tab)
s.009 Credits to and debits from main non-domestic rating accounts (opens in a new tab)
s.010 Disclosure of valuation information to ratepayers (opens in a new tab)
s.011 Disclosure of valuation information to Northern Ireland rating officials (opens in a new tab)
s.012 Sharing of information between billing authorities and HMRC (opens in a new tab)
s.014 Alterations to lists: matters not to be taken into account in valuation (opens in a new tab)
s.015 Multipliers (opens in a new tab)
s.016 Meaning of “the Act” (opens in a new tab)
s.017 Consequential provision (opens in a new tab)
s.018 Extent (opens in a new tab)
s.019 Commencement and application (opens in a new tab)
s.020 Short title (opens in a new tab)
s.021 (1) Regulation 4 (relevant period, relevant day and relevant year)... (opens in a new tab)
s.022 In regulation 6 (special authorities), in paragraph (1), for “an... (opens in a new tab)
s.023 (1) Regulation 7 (notional chargeable amount: early relevant years) is... (opens in a new tab)
s.024 In regulation 9 (base liability for early relevant years subsequent... (opens in a new tab)
s.025 (1) Regulation 10 (appropriate fraction) is amended as follows. (opens in a new tab)
s.026 In regulation 11 (application of regulation 12), in paragraph (1),... (opens in a new tab)
s.027 In regulation 12 (rules for determining chargeable amount: early relevant... (opens in a new tab)
s.028 Omit regulation 14 (application of regulation 15). (opens in a new tab)
s.029 Omit regulation 15 (rules for determining chargeable amounts: final relevant... (opens in a new tab)
s.030 In regulation 16 (change in rateable value on 1st April... (opens in a new tab)
s.031 (1) The Schedule (splits and mergers) is amended as follows.... (opens in a new tab)
s.032 The Act is amended as follows. (opens in a new tab)
s.033 In section 53 (contents of central lists)— (opens in a new tab)
s.034 In section 54 (central rating: liability) before subsection (8) insert—... (opens in a new tab)
s.035 In section 63A (disclosure of Revenue and Customs information), in... (opens in a new tab)
s.036 In section 65A (Crown property), in subsection (7), for “power... (opens in a new tab)
s.037 In section 67 (interpretation: other provisions)— (a) after subsection (8)... (opens in a new tab)
s.038 In Schedule 5A (inserted by section 3 of this Act),... (opens in a new tab)
s.039 Consequential amendments of the Act (opens in a new tab)
s.040 Schedule 9 to the Act (administration) is amended as follows.... (opens in a new tab)
s.041 Before paragraph 5, in the italic heading, at the end... (opens in a new tab)
s.042 In paragraph 5, in sub-paragraph (1), in the words before... (opens in a new tab)
s.043 Before paragraph 5A insert the italic heading— Information to be... (opens in a new tab)
s.044 Before paragraph 5C insert the italic heading— Appeals of decisions... (opens in a new tab)
s.045 In paragraph 5C, for sub-paragraph (7) substitute— (opens in a new tab)
s.046 After paragraph 5C insert — Supplementary (1) Subject to sub-paragraph (2), any penalty imposed under paragraph... (opens in a new tab)
s.047 After paragraph 5CA (inserted by paragraph 46) insert— (1) Subject to sub-paragraph (2), any penalty imposed under sub-paragraph... (opens in a new tab)
s.048 In paragraph 5E, in sub-paragraph (1), for “paragraph” substitute “paragraphs... (opens in a new tab)
s.049 In paragraph 5F— (a) before sub-paragraph (1) insert— (opens in a new tab)
s.050 After paragraph 5F insert— (1) The Commissioners for His Majesty’s Revenue and Customs may... (opens in a new tab)
s.051 After paragraph 5FA (inserted by paragraph 50) insert— The Secretary of State may by regulations amend paragraph 5ZC... (opens in a new tab)
s.052 In paragraph 5G, for the words from the beginning to... (opens in a new tab)
s.053 In paragraph 5H— (a) for “a valuation officer” substitute “an... (opens in a new tab)
s.054 Consequential amendments of the Business Rate Supplements Act 2009 (opens in a new tab)
s.055 Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019 (opens in a new tab)
s.067 (1) In Schedule 7 to the Act, Part 2 (special... (opens in a new tab)
s.068 In section 140(2) of the Act (separate administration in England... (opens in a new tab)
s.069 In section 143 of the Act (orders and regulations), for... (opens in a new tab)
s.consequential provision Consequential provision

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Challenging your business rates and revaluation

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.