The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2023
Citation, commencement and extent1.
(1)
These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2023.
(2)
These Regulations come into force on 6th February 2023.
(3)
These Regulations extend to England and Wales.
Amendment of Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20032.
(1)
(2)
In Part 1, in paragraph 7—
(a)
“Both multipliers for a financial year are based on the previous year’s multiplier adjusted to reflect the Consumer Price Index (CPI) inflation figure for the September prior to the billing year, unless a lower multiplier is set by the Government. The current multipliers are shown on the front of your bill”;
(b)
in the note headed “Rateable Value”, for “2015” substitute “2021”
;
(c)
in the note headed “Revaluations”, for “2017” substitute “2023”
;
(d)
in the note headed “Temporary Reliefs”, for the words from “but temporary reliefs” to “Budgets” substitute “but other temporary reliefs may be introduced by the Government at a fiscal event”
;
(e)
in the note headed “Small Business Rates Relief”—
(i)
after “100% relief” insert “while eligible properties above the lower threshold and below a specified upper threshold may receive partial relief”
;
(ii)
omit the words from “Eligible properties between” to “tapered relief”;
(f)
“Transitional relief schemes are introduced at each revaluation to help those facing increases. Transitional relief is applied automatically to bills. Further information about transitional arrangements may be obtained from the local authority or at www.gov.uk/introduction-to-business-rates”;
(g)
“Subsidy Control
The new UK subsidy control regime commenced from 4th January 2023. The new regime enables public authorities, including devolved administrations and local authorities, to deliver subsidies that are tailored for local needs. Public authorities giving subsidies must comply with the UK’s international subsidy control commitments.
The subsidy control legislation provides the framework for a new, UK-wide subsidy control regime. Further information about subsidy control can be found on the gov.uk website at: https://www.gov.uk/government/collections/subsidy-control-regime.”.
(3)
“local authorities are expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers”.
(4)
In Part 3 (special authorities), in paragraph 3—
(a)
in the note headed “Rateable Value”, for “2015” substitute “2021”
;
(b)
in the note headed “Revaluations”, for “2017” substitute “2023”
;
(c)
in the note headed “Temporary Reliefs”, for the words from “but temporary reliefs” to “Budgets” substitute “but other temporary reliefs may be introduced by the Government at a fiscal event”
;
(d)
in the note headed “Small Business Rates Relief”—
(i)
after “100% relief” insert “while eligible properties above the lower threshold and below a specified upper threshold may receive partial relief”
;
(ii)
omit the words from “Eligible properties between” to “tapered relief”;
(e)
“Transitional relief schemes are introduced at each revaluation to help those facing increases. Transitional relief is applied automatically to bills. Further information about transitional arrangements may be obtained from the local authority or at www.gov.uk/introduction-to-business-rates”;
(f)
“Subsidy Control
The new UK subsidy control regime commenced from 4th January 2023. The new regime enables public authorities, including devolved administrations and local authorities, to deliver subsidies that are tailored for local needs. Public authorities giving subsidies must comply with the UK’s international subsidy control commitments.
The subsidy control legislation provides the framework for a new, UK-wide subsidy control regime. Further information about subsidy control can be found on the gov.uk website at: https://www.gov.uk/government/collections/subsidy-control-regime.”.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613) (“the 2003 Regulations”) in relation to non-domestic rating demand notices only.
Pursuant to regulation 3 of the 2003 Regulations, a billing authority other than the Common Council of the City of London or a rural settlement authority must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 7 of Part 1 of Schedule 2. Part 2 of Schedule 2 modifies the explanatory notes that must be provided where the billing authority is a rural settlement authority. The Common Council of the City of London must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 3 of Part 3 of Schedule 2.
These Regulations amend the explanatory notes in Parts 1, 2 and 3 of Schedule 2 to update the information the notes provide concerning the non-domestic rating system and rate reliefs.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.