|
|
| |
|
|
|
Business Rate Supplements Bill |
|
[The page and line references are to HL Bill 30, the bill as first printed for the Lords.] |
|
|
|
1 | Page 1, line 3, at beginning insert “Subject to the provision of section 4,” |
|
|
2 | Page 3, line 21, leave out paragraph (c) and insert— |
|
| “(c) | a ballot on the imposition of the BRS has been held and the |
|
| imposition of the BRS approved,” |
|
|
3 | Page 4, line 32, leave out from “BRS” to end of line 42 |
|
|
4 | Page 5, line 10, leave out from beginning to second “the” |
|
|
5 | Page 6, line 12, leave out from beginning to second “a” in line 13 |
|
6 | Page 6, line 46, leave out from “BRS” to end of line 13 on page 7 and insert “in a |
|
| case within subsection (2)” |
|
|
7 | Page 12, line 9, at end insert— |
|
| “( ) | Schedule (BRS-BID arrangements) (BRS-BID arrangements) has effect; |
|
| |
|
| |
|
|
| |
| | |
|
| (a) | subsections (1) to (4) apply in relation to BRS-BID levy (within the |
|
| meaning given by that Schedule) as they apply in relation to BID |
|
| |
| (b) | the rules relating to BRS-BID levy need not be the same as the rules |
|
| |
|
8 | Page 17, line 20, at end insert— |
|
| “( ) | Sections 3(1)(b), 7(1) and 10(7) do not apply to a BRS that the Greater |
|
| London Authority proposes to impose, or imposes, in reliance on |
|
| subsection (2) if the chargeable period of the BRS begins on or before 1 |
|
| |
9 | Page 17, line 21, after “make” insert “other” |
|
|
10 | Page 18, line 41, at end insert— |
|
| “( ) | regulations under paragraph 4(5), 5, 6 or 8 of Schedule (BRS-BID |
|
| arrangements) (BRS-BID arrangements: liability, ballots, disclosure |
|
| |
| ( ) | regulations under paragraph 10 of that Schedule which include |
|
| provision within sub-paragraph (1)(f) or (g) of that paragraph (BRS- |
|
| BID arrangements: alteration etc. of arrangements, ballots).” |
|
11 | Page 19, line 2, at end insert— |
|
| “( ) | A statutory instrument containing regulations under this Act may not |
|
| impose on a ratepayer retrospective liability to pay a BRS without error or |
|
| default on the part of a ratepayer.” |
|
12 | Page 19, line 2, at end insert— |
|
| “( ) | For the avoidance of doubt, it is hereby declared that Regulation 14(6) of |
|
| the Non-Domestic Rating (Alteration of Lists and Appeals) (England) |
|
| Regulations 2005 (S.I. 2005/659) (which provides that the alterations made |
|
| to correct inaccuracies in local rating lists shall have effect from the day on |
|
| which alteration is made) shall apply to any lists affecting the liability to |
|
| pay BRS; and where such an alteration affecting liability to pay BRS is |
|
| made, it shall in no case have retrospective effect without error or default |
|
| on the part of a ratepayer.” |
|
|
13 | Page 22, line 35, leave out from “to” to end of line 37 and insert “the requirement |
|
| under section 7 to hold a ballot” |
|
14 | Page 22, line 38, leave out from “to” to end of line 41 and insert “the result of the |
|
| ballot held under section 7” |
|
|
15 | Insert the following new Schedule— |
|
|
|
| |
| | |
|
| |
| |
| 1 (1) | This Schedule applies in the following four cases. |
|
| (2) | The first case is where— |
|
| (a) | a levying authority whose area is in England imposes a BRS, and |
|
| (b) | at the time of the imposition, all or part of the authority’s area is |
|
| comprised in a business improvement district. |
|
| (3) | The second case is where— |
|
| (a) | a levying authority whose area is in England may impose a BRS |
|
| (the conditions in section 4 having been satisfied), and |
|
| (b) | all or part of the authority’s area is comprised in a business |
|
| |
| (4) | The third case is where— |
|
| (a) | a billing authority whose area is in England makes BID |
|
| |
| (b) | the business improvement district in respect of which the |
|
| arrangements are made comprises all or part of an area in which |
|
| a BRS has been imposed (and the imposition has not come to an |
|
| |
| (5) | The fourth case is where— |
|
| (a) | a billing authority whose area is in England makes BID |
|
| |
| (b) | the business improvement district in respect of which the |
|
| arrangements are made comprises all or part of an area in which |
|
| a BRS may be imposed (the conditions in section 4 having been |
|
| |
| |
| 2 (1) | The billing authority may make arrangements under this Schedule |
|
| (“BRS-BID arrangements”) in respect of the business improvement |
|
| |
| (2) | For that purpose, it does not matter whether the BID arrangements in |
|
| respect of the district are yet in force. |
|
| (3) | The purpose of BRS-BID arrangements is to enable— |
|
| (a) | the projects specified in the arrangements to be carried out for the |
|
| benefit of the district or those who live, work or carry on an |
|
| activity in the district, and |
|
| (b) | those projects to be financed (in whole or in part) by a levy (“BRS- |
|
| BID levy”) imposed on persons who have a relevant property |
|
| |
| (4) | A project specified in BRS-BID arrangements need not be a project that |
|
| is specified in the BID arrangements. |
|
| (5) | Where a project specified in BRS-BID arrangements is a project that is |
|
| specified in the BID arrangements, the ways in which the project may be |
|
| financed by BRS-BID levy include offsetting the amount of a liability for |
|
| BRS-BID levy against the amount of a liability for BID levy. |
|
|
|
| |
| | |
|
| (6) | A person has a relevant property interest if the person has an interest of |
|
| a prescribed description in a hereditament that is— |
|
| (a) | situated in the district, and |
|
| (b) | shown in the local non-domestic rating list maintained for the |
|
| |
| (7) | “Prescribed” means prescribed by regulations; but the regulations may |
|
| prescribe only freehold, leasehold or commonhold interests. |
|
| |
| 3 (1) | BRS-BID levy may be imposed only for periods falling within— |
|
| (a) | the chargeable period of the BRS, and |
|
| (b) | the period in which the BID arrangements are in force. |
|
| (2) | The length of a period for which BRS-BID levy is imposed, and the day |
|
| on which it begins, are to be such as may be specified in the BRS-BID |
|
| |
| (3) | The amount of BRS-BID levy for such period— |
|
| (a) | is to be calculated in such manner as may be provided in the BRS- |
|
| |
| (b) | may be different for different cases. |
|
| (4) | Regulations may make provision as to the manner in which the amount |
|
| of BRS-BID levy is to be calculated; and sub-paragraph (3)(a) accordingly |
|
| has effect subject to such provision. |
|
| Liability for BRS-BID levy |
|
| 4 (1) | BRS-BID arrangements must specify the description of persons who are |
|
| to be liable for BRS-BID levy for the period for which the levy is imposed. |
|
| (2) | A person is to be liable for BRS-BID levy for that period if the person |
|
| comes within that description at any time within that period. |
|
| (3) | Amounts paid to the authority by way of BRS-BID levy must be credited |
|
| to the revenue account kept by the authority under section 47(1) of the |
|
| 2003 Act for the purposes of the BID arrangements. |
|
| (4) | Regulations may provide that a person who would, but for this sub- |
|
| paragraph, be liable to pay each of the BRS, BID levy and BRS-BID levy |
|
| in respect of the same hereditament is instead to be liable to pay only— |
|
| |
| (b) | either BID levy or BRS-BID levy. |
|
| (5) | Regulations may make provision for securing that a tenant of a |
|
| hereditament is not required by reference to the tenancy to make |
|
| payments the effect of which would be to reimburse the landlord to any |
|
| extent for amounts payable by the landlord by way of BRS-BID levy. |
|
| |
| 5 (1) | BRS-BID arrangements are not to come into force unless proposals for |
|
| the arrangements (“BRS-BID proposals”) are approved by a ballot of |
|
| those who are to be liable for the proposed BRS-BID levy. |
|
|
|
| |
| | |
|
| (2) | BRS-BID proposals are not to be regarded as approved by a ballot held |
|
| for the purposes of sub-paragraph (1) unless the following two |
|
| conditions are satisfied. |
|
| (3) | The first condition is that a majority of persons voting in the ballot have |
|
| voted in favour of the proposals. |
|
| (4) | The second condition is that A exceeds B. |
|
| (5) | “A” is such amount as is calculated by reference to rateable value in the |
|
| manner prescribed in regulations and is attributable to persons who |
|
| voted in favour of the proposals. |
|
| (6) | “B” is such amount as is calculated by reference to rateable value in the |
|
| manner prescribed in regulations and is attributable to persons who |
|
| voted against the proposals. |
|
| (7) | Regulations making provision for the purposes of sub-paragraphs (5) |
|
| and (6) may, in particular, provide for the amounts in question to be |
|
| calculated by aggregating the rateable values of each hereditament in |
|
| respect of which a person voted in the ballot. |
|
| (8) | Sub-paragraphs (1) and (2) are subject to provision made in regulations |
|
| under paragraph 10(1)(g). |
|
| Combination with ballot on BID proposals, etc. |
|
| 6 (1) | Regulations under paragraph 10(1)(g) may, in particular, provide for a |
|
| ballot on BRS-BID proposals— |
|
| (a) | to be combined with a BID ballot; |
|
| (b) | to be held at the same time as (but not to be combined with) a BID |
|
| |
| (c) | to be held within such period from the date of a BID ballot as the |
|
| regulations may prescribe. |
|
| (2) | Regulations making provision for a case within sub-paragraph (1)(a) |
|
| may provide for one or other of the following— |
|
| (a) | for the BRS-BID proposals to be regarded as approved if |
|
| conditions prescribed by the regulations are satisfied in relation |
|
| |
| (b) | for the proposals to be regarded as approved only if conditions |
|
| so prescribed are satisfied in relation to them and conditions so |
|
| prescribed are satisfied in relation to the matter on which the BID |
|
| |
| (3) | Provision by virtue of sub-paragraph (2) may authorise the person |
|
| entitled to draw up the BRS-BID proposals to decide which of |
|
| paragraphs (a) and (b) of that sub-paragraph is to provide the basis for |
|
| the assessment of whether the proposals may be regarded as approved. |
|
| (4) | A condition prescribed for the purposes of sub-paragraph (2) may, in |
|
| particular, involve weighting a person’s vote by reference to the extent |
|
| of the person’s liability to BID levy or BRS-BID levy. |
|
| (5) | A “BID ballot” is a ballot held for the purposes of section 49 or 54 of the |
|
| 2003 Act in relation to the BID. |
|
| (6) | Nothing in this paragraph is to be taken as limiting the power conferred |
|
| |
|
|
| |
| | |
|
| |
| 7 (1) | This paragraph applies where BRS-BID proposals are approved by a |
|
| ballot held for the purposes of paragraph 5(1). |
|
| (2) | The billing authority may, in such circumstances as regulations may |
|
| prescribe, veto the proposals within such period from the date of the |
|
| ballot as the regulations prescribe. |
|
| (3) | In deciding whether to exercise the veto, the billing authority must have |
|
| regard to such matters as the regulations prescribe. |
|
| |
| 8 (1) | Regulations may authorise the disclosure of information to a billing |
|
| authority so as to enable it to identify persons who, as regards a |
|
| hereditament of the description given in paragraph 2(6), have an interest |
|
| of a description prescribed for the purposes of that paragraph. |
|
| (2) | Regulations may for the purposes of this Schedule confer on a billing |
|
| authority such power as an acquiring authority has under section 5A of |
|
| the Acquisition of Land Act 1981 (c. 67) (power to require information); |
|
| and for that purpose the regulations may apply (with or without |
|
| |
| |
| (b) | section 5B of that Act (offence); |
|
| (c) | paragraphs 5A to 5E of Schedule 9 to the 1988 Act (civil penalty); |
|
| (d) | provision made by virtue of paragraph 5F of that Schedule. |
|
| (3) | Provision by virtue of sub-paragraph (2) may not modify a provision so |
|
| as to impose a penalty greater than that imposed by the provision being |
|
| |
| |
| (a) | may not use information provided to it by virtue of this |
|
| paragraph except in so far as is necessary for the purposes of this |
|
| |
| (b) | may not disclose the information (except in accordance with an |
|
| enactment, in pursuance of an order of a court or with the |
|
| consent of any person to whom the information relates). |
|
| Application of Part 4 of the Local Government Act 2003 |
|
| 9 (1) | The following provisions of the 2003 Act apply to BRS-BID |
|
| arrangements, BRS-BID levy and BRS-BID proposals as they apply to |
|
| BID arrangements, BID levy and BID proposals— |
|
| (a) | section 43 (additional contributions and action); |
|
| (b) | section 44 (duty to comply with arrangements); |
|
| (c) | section 46(3) and (4) (liability); |
|
| (d) | section 51(4) to (6) (veto); |
|
| (e) | section 52(1) (appeal against veto); |
|
| (f) | section 53 (commencement); |
|
| (g) | section 54(1) to (3) (duration). |
|
| (2) | For the purposes of sub-paragraph (1)— |
|
|
|
| |
| | |
|
| (a) | a reference to a chargeable period in relation to BID levy is to be |
|
| read as a reference to a period for which BRS-BID levy is to be |
|
| |
| (b) | a reference to a ballot for the purposes of section 49 of the 2003 |
|
| Act is to be read as a reference to a ballot for the purposes of |
|
| |
| (c) | a reference to the two conditions in section 50 of the 2003 Act is |
|
| to be read as a reference to the two conditions in paragraph 5; |
|
| (d) | a reference to a veto under section 51 of the 2003 Act is to be read |
|
| as a reference to a veto under paragraph 7; |
|
| (e) | a reference to an appeal under section 52 of the 2003 Act is to be |
|
| read as a reference to an appeal by virtue of sub-paragraph (1)(e); |
|
| (f) | a reference to non-domestic ratepayers liable to a proposed BID |
|
| levy is to be read as a reference to persons liable to a proposed |
|
| |
| (3) | Section 47(3) of the 2003 Act (revenue account) applies as if after “BID |
|
| arrangements” there were inserted “or BRS-BID arrangements”. |
|
| |
| 10 (1) | Regulations may make such provision for the purposes of this Schedule |
|
| as may be made in regulations under any of the following provisions of |
|
| |
| (a) | section 42 (joint arrangements); |
|
| (b) | section 47 (revenue account) |
|
| (c) | section 48 (administration); |
|
| (d) | section 49 (proposals); |
|
| (e) | section 52 (appeal against veto); |
|
| (f) | section 54 (duration); |
|
| (g) | section 55 (ballots). |
|
| (2) | Regulations under this paragraph may amend, or apply (with or without |
|
| modification), a provision of regulations made under— |
|
| (a) | the relevant provision of the 2003 Act referred to in sub- |
|
| |
| (b) | section 56 of that Act (further provision). |
|
| |
| |
| “the 2003 Act” means the Local Government Act 2003 (c. 26); |
|
| “business improvement district”, “BID arrangements” and “BID |
|
| proposals” each have the meaning given in Part 4 of the 2003 |
|
| |
|