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Non-Domestic Rating Act 2023

Annex A - Territorial extent and application in the United Kingdom

Provision England Wales Scotland Northern Ireland
Extends to E & W and applies to England? Extends to E & W and applies to Wales? Extends and applies to Scotland? Extends and applies to Northern Ireland?

1 Liability and mandatory reliefs

Section 1

Section 2

Section 3

Yes

Yes

Yes

Yes

No

Yes

No

No

No

No

No

No

2 Discretionary relief

Section 4

Yes No No No

3 Administration etc

Section 5

Section 6

Section 7

Section 8

Section 9

Yes

Yes

Yes

Yes

Yes

No

No

No

No

No

No

No

No

No

No

No

No

No

No

No

4 Information

Section 10

Section 11

Section 12

Section 13

Yes

Yes

Yes

Yes

Yes

Yes

Yes

In part

No

No

No

No

No

Yes

No

No

5 Valuation and multipliers

Section 14

Section 15

Yes

Yes

No

In part

No

No

No

No

6 Final provisions

Section 16

Section 17

Section 18

Section 19

Section 20

Yes

Yes

Yes

Yes

Yes

Yes

In part

Yes

In part

Yes

No

No

No

No

No

No

No

Yes

No

No

Schedule Yes In part No No

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