Non-Domestic Rating Act 2023
Non-Domestic Rating Act 2023 (2023 c. 53)
- Non-Domestic Rating Act 2023 (2023 c. 53)
- Liability and mandatory reliefs
- 1 Local rating: liability and mandatory reliefs for occupied hereditaments
- 2 Local rating: liability and mandatory reliefs for unoccupied hereditaments
- 3 Central rating: liability and mandatory reliefs
- Discretionary relief
- 4 Local rating: discretionary relief
- Administration etc
- 5 Frequency with which lists are compiled
- 6 Transitional relief
- 7 Completion notices
- 8 Central list administration
- 9 Credits to and debits from main non-domestic rating accounts
- Information
- 10 Disclosure of valuation information to ratepayers
- 11 Disclosure of valuation information to Northern Ireland rating officials
- 12 Sharing of information between billing authorities and HMRC
- 13 Requirements for ratepayers etc to provide information
- Valuation and multipliers
- 14 Alterations to lists: matters not to be taken into account in valuation
- 15 Multipliers
- Final provisions
- 16 Meaning of “the Act”
- 17 Consequential provision
- 18 Extent
- 19 Commencement and application
- 20 Short title
- SCHEDULE Consequential provision
- PART 1 Provision consequential on sections 1 to 3
- Consequential amendments of the Act
- Consequential amendments of other Acts
- Repeals of spent and superseded Acts
- PART 2 Provision consequential on sections 5 and 6
- PART 3 Provision consequential on section 8
- PART 4 Provision consequential on sections 12 and 13
- Consequential amendments of the Act
- Consequential amendments of the Business Rate Supplements Act 2009
- Repeal of the Non-Domestic Rating (Preparation for Digital Services) Act 2019
- PART 5 Provision consequential on section 15
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