Non-Domestic Rating (Lists) Bill (HL Bill 198)

A

BILL

TO

Make provision to change the dates on which non-domestic rating lists must
be compiled; and for connected purposes.

Be it enacted by the Queen’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:—

1 Compilation of rating lists

(1) Section 41 of LGFA 1988 (local non-domestic rating lists) is amended in
accordance with subsections (2) and (3).

(2) In subsection (2A) (date on which English local rating lists must be compiled),
5in paragraph (b)—

(a) after “2017” insert “, on 1 April 2021”, and

(b) for “fifth” substitute “third”.

(3) In subsection (5) (deadline for proposed list to be sent to billing authority), for
“30 September” substitute “31 December”.

(4) 10Section 52 of LGFA 1988 (central non-domestic rating lists) is amended in
accordance with subsections (5) and (6).

(5) In subsection (2A) (date on which English central rating lists must be
compiled), in paragraph (b)—

(a) after “2017” insert “, on 1 April 2021”, and

(b) 15for “fifth” substitute “third”.

(6) In subsection (5) (deadline for proposed list to be sent to Secretary of State), for
“30 September” substitute “31 December”.

(7) In section 54A of LGFA 1988 (postponement of compilation of Welsh lists for
2015 onwards)—

(a) 20in subsection (4)(b) (date on which Welsh local rating lists must be
compiled), after “specified date” insert “, on 1 April 2021”, and

(b) in subsection (5)(b) (date on which Welsh central rating lists must be
compiled), after “specified date” insert “, on 1 April 2021”.

Non-Domestic Rating (Lists) BillPage 2

2 Consequential amendments

(1) In section 57A of LGFA 1988 (transitional provision: England), in subsection
(13), for paragraph (a) (meaning of “relevant period”) substitute—

(a) a relevant period is—

(i) 5each period of five years beginning on 1 April 2005 and
on 1 April 2010,

(ii) the period of four years beginning on 1 April 2017, or

(iii) a period of three years beginning on 1 April 2021 or on
any 1 April after that date on which lists must be
10compiled;”.

(2) In section 58 of LGFA 1988 (special provision: Wales), in subsection (10)(a)
(meaning of “relevant period”)—

(a) the words after “period is” become sub-paragraph (i),

(b) in that sub-paragraph, after “1990” insert “or 1 April 2017”, and

(c) 15at the end of that sub-paragraph insert “, or

(ii) the period of four years beginning on 1 April 2017;”.

(3) The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016
(S.I. 2016/1265) are amended in accordance with subsections (4) and (5).

(4) In regulation 4(1) (meaning of “relevant period”), for “2022” substitute “2021”.

(5) 20In regulation 10 (appropriate fraction)—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (c) insert “and”, and

(ii) omit sub-paragraph (e) and the “and” before it;

(b) in paragraphs (4)(d), (6)(d), (9)(d) and (11)(d)—

(i) 25for “years” substitute “year”, and

(ii) omit “and 1st April 2021”;

(c) in paragraph (7)—

(i) at the end of sub-paragraph (c) insert “and”, and

(ii) omit sub-paragraph (e) and the “and” before it.

(6) 30The amendments made by subsections (3) to (5) are without prejudice to any
power to make an order or regulations amending or revoking the regulations
mentioned in subsection (3).

3 Interpretation

In this Act “LGFA 1988” means the Local Government Finance Act 1988.

4 35Extent, commencement and short title

(1) This Act extends to England and Wales.

(2) This Act comes into force at the end of the period of two months beginning
with the day on which it is passed.

(3) This Act may be cited as the Non-Domestic Rating (Lists) Act 2019.