UK Act of Parliament 2023 United Kingdom

Non-Domestic Rating Act 2023

View on legislation.gov.uk Ask Guv about this Act

At a glance

Enforced by

What's here

3 compliance obligations, 3 practical guides across 2 topics · 4 journeys

Penalty landscape

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.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

Any Person 2
Occupier 1

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Running visitor accommodation in Wales

1 step

Quick check: Wales-specific requirements

1 step

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

2 guides

Business rates in Wales: relief schemes and how to claim

Claim Improvement Relief for business premises in Wales

Supporting — topic alignment

1 guides

Challenging your business rates and revaluation

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Any Person also bound by 749 other Acts (top 5 shown)

Human Medicines Regulations 2012 2012 110 duties
Licensing Act 2003 2003 105 duties
Merchant Shipping Act 1995 1995 97 duties
Road Traffic Act 1988 1988 95 duties
Air Navigation Order 2016 2016 86 duties

Occupiers also bound by 101 other Acts (top 5 shown)

Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 23 duties
Fire Safety (Scotland) Regulations 2006 2006 21 duties
Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 2006 15 duties
Nitrate Pollution Prevention Regulations 2015 2015 13 duties
Highways Act 1980 1980 12 duties

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.001

Local rating: liability and mandatory reliefs for occupied hereditaments

3 months imprisonment

Make false statement in rate relief application Any Person

s.008

Central list administration

Monitor and pay business rates for properties on the 'central list' Occupier

s.013

Requirements for ratepayers etc to provide information

Fine up to £100

Fail to submit taxpayer reference notification Any Person

Browse 18 other sections — procedural / definitional / commencement

s.002

Consequential provision

Read the full Act on legislation.gov.uk

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Check your rateable value (VOA) (opens in a new tab) Detailed Guidance
Improvement Relief (Business Wales) (opens in a new tab) Detailed Guidance
RLH Rates Relief 2026-27 (Business Wales) (opens in a new tab) Detailed Guidance
Non-Domestic Rates - Small Business Rates Relief (Business Wales) (opens in a new tab) Detailed Guidance
Non-domestic rates - GOV.WALES (opens in a new tab) Detailed Guidance

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

VOA

Valuation Office Agency

Executive agency of HMRC. Provides property valuations for council tax and business rates. Maintains the rating list used to calculate business rates. …