Overview

This Non-Domestic Rating Bill, with its Lords Amendments, makes adjustments to the non-domestic rating system in the UK. Primarily, it aims to limit the maximum liability for certain rating appeals and modifies the conditions for penalty remission regarding false statements in rating appeals. It also simplifies the administrative structure related to non-domestic rating administration between England and Wales.

Description

The bill introduces several key changes:

• Limitation on Liability: A cap of £1,800 is introduced on the total liability for a property owner (P) under a specific sub-paragraph (Clause 13, amendment 1). This limits the potential financial burden resulting from appeals.
• Penalty Remission on Appeal: The conditions for remission of penalties related to false statements in appeals are tightened. A valuation tribunal must now be satisfied beyond reasonable doubt that a false statement was made knowingly or recklessly before refusing to remit the penalty (Clause 13, amendment 2).
• Administrative Simplification: Amendments to Section 140(2) of the Act remove the separate administrative processes for England and Wales in non-domestic rating, streamlining the system (Schedule, amendment 3).

Government Spending

The bill's financial impact is not directly stated in the provided text. The £1,800 liability cap might reduce government revenue from penalties, while the administrative simplification could lead to cost savings in the long run, though the extent of these impacts is not specified.

Groups Affected

• Businesses and Property Owners: The £1,800 liability cap directly benefits businesses and property owners by limiting their potential financial exposure during rating appeals. The changes to penalty remission may also affect them, depending on the circumstances of their appeal.
• Valuation Tribunals: The amendment to penalty remission alters their decision-making process, requiring a higher burden of proof.
• Government Agencies (in England and Wales): The administrative simplification will impact the processes and responsibilities of government agencies dealing with non-domestic rating.

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