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Non-Domestic Rating (Preparation for Digital Services) Act 2019

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Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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The Act covers non-domestic rating in England. The principal non-domestic rating Act is the Local Government Finance Act 1988.
HMRC’s functions are set out in primary legislation in the Commissioners for Revenue and Customs Act 2005 ("CRCA"), in particular Section 5 (HMRC’s functions of collection and management of revenue), Section 9 (HMRC’s ancillary functions) and Schedule 1 to the CRCA (former Inland Revenue matters). Section 51 of the CRCA specifies that HMRC’s functions include any power or duty contained in the CRCA or in other legislation.
HMRC’s current functions do not extend to the creation or maintenance of a digital service linking local authority business rates systems with HMRC’s digital tax accounts. In order for HMRC to start work on developing the new digital service for business rates, HMRC therefore require a new statutory function.