Overview

This Non-Domestic Rating Bill makes amendments to existing legislation concerning non-domestic property rates in the UK. Key changes involve limiting the maximum liability for certain appeals, altering the burden of proof in penalty appeals, and simplifying the administrative separation of England and Wales in relation to these rates.

Description

The Bill introduces several key changes:

• Limitation on Liability: A maximum liability of £1,800 is introduced for a specific type of appeal under clause 13, limiting the potential financial burden for businesses involved in such disputes.
• Altered Burden of Proof in Penalty Appeals: The amendment to Clause 13 shifts the burden of proof in penalty appeals. A valuation tribunal must now remit penalties unless they are satisfied *beyond reasonable doubt* that a false statement was made knowingly or recklessly.
• Administrative Simplification: Amendments to the Schedule simplify the separate administration of non-domestic rating in England and Wales, removing redundant clauses in section 140(2) of the existing Act.

Government Spending

The amendments are not expected to significantly increase or decrease government spending. The changes primarily impact administrative processes and liability limits related to non-domestic rating appeals. Specific figures on potential cost savings or increases are not provided in the bill text.

Groups Affected

The following groups may be affected:

• Businesses: The changes to liability limits and appeal processes directly impact businesses liable for non-domestic rates. The limit on liability offers potential financial protection, while the shift in burden of proof could affect outcomes of penalty appeals.
• Valuation Tribunals: These bodies will need to adjust their procedures to reflect the amended burden of proof in penalty appeals.
• Government Agencies: Agencies responsible for administering non-domestic rates will need to implement the administrative simplifications outlined in the Schedule.

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