Overview

This bill amends the Local Government Finance Act 1988, altering the deadlines for compiling and submitting non-domestic rating lists in England and Wales. The changes update the timelines for creating and reviewing these lists used to determine business property taxes.

Description

The Non-Domestic Rating (Lists) Bill modifies the dates for compiling and submitting non-domestic rating lists. Specifically:

• Compilation Dates: The bill changes the dates by which local and central rating lists must be compiled in both England and Wales to April 1st, 2021.
• Submission Deadlines: The deadline for submitting proposed lists to billing authorities, the Secretary of State (for England), and the Welsh Ministers is changed from September 30th to December 31st.
• Consequential Amendments: The bill makes consequential amendments to other related legislation, such as the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, to ensure consistency with the new deadlines.

Government Spending

The bill is not expected to significantly impact government spending. The changes primarily affect administrative timelines and processes related to business rates, not the overall budget.

Groups Affected

The bill primarily affects:

• Local Authorities: Responsible for compiling and maintaining rating lists; they will need to adjust their internal processes to meet the new deadlines.
• Businesses: The changes might indirectly affect businesses through changes in the timing of the rating list updates and any subsequent changes to their business rates.
• Central Government Departments: The Secretary of State and Welsh Ministers are responsible for receiving and reviewing rating lists; their administrative processes will need to adapt to the revised deadlines.

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