Overview

This bill allows HM Revenue and Customs (HMRC) to spend money developing digital services that will make it easier to administer and pay non-domestic rates (business rates) in England. This is a preparatory step to improve the efficiency and convenience of the business rates system.

Description

The Non-Domestic Rating (Preparation for Digital Services) Bill authorizes HMRC to spend money on creating and implementing digital services related to non-domestic rates in England. These services will focus on improving the administration and payment processes for business rates.

Key Aspects:

• HMRC Authority: The bill explicitly grants HMRC the power to incur expenditure on these digital services.
• Digital Services Definition: The bill defines "digital services" broadly to include digital or information technology services, and related administrative services.
• Scope: The bill's impact is limited to England and Wales.
• Business Rates Focus: The aim is to improve the systems for paying and administering non-domestic rates (business rates) under the Local Government Finance Act 1988.

Government Spending

The bill doesn't specify a precise amount of government spending. It only authorizes HMRC to incur expenditure on the development of digital services for non-domestic rates. The actual cost will depend on the specific digital services developed and implemented.

Groups Affected

The bill primarily impacts:

• HMRC: They are granted the authority to spend funds and develop the new systems.
• Businesses in England: These businesses will ultimately benefit from improved digital services for paying business rates, potentially making the process more efficient and convenient.
• Local Authorities in England: They will indirectly benefit from more efficient rate collection.

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