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| Non-Domestic Rating Act 1993 | |
|---|---|
| Short title | Non-Domestic Rating Act 1993 |
| Type | Act |
| Parliament | Parliament of the United Kingdom |
| Long title | An Act to make provision about non-domestic rating; and for connected purposes. |
| Year | 1993 |
| Citation | 1993 c. 43 |
| Royal assent | 1993 |
Non-Domestic Rating Act 1993 The Non-Domestic Rating Act 1993 is an Act of the Parliament of the United Kingdom that reformed aspects of non-domestic valuation and rating practice in England and Wales, engaging institutions such as the Valuation Office Agency, the Department of the Environment, Transport and the Regions, the Local Government Association and the National Audit Office in its implementation. The Act followed debates in the House of Commons and the House of Lords during the early 1990s Conservative administrations of John Major and addressed concerns raised after earlier measures like the Community Charge and the Local Government Finance Act 1988. It established statutory frameworks used alongside instruments such as the Rating (Valuation) Act 1925 and the Local Government Finance Act 1992.
The Act emerged from policy responses to valuation controversies involving the Valuation Office Agency, fiscal pressures on local authorities such as Greater London Council successors, and scrutiny from the Public Accounts Committee and the Treasury. During debates in the House of Commons, ministers referenced precedents including the Rating and Valuation Act 1925 and the Local Government Finance Act 1988, while opposition members from the Labour Party (UK) and the Liberal Democrats (UK) raised constituency concerns from urban authorities like Manchester City Council and Glasgow City Council. The bill proceeded through readings in the House of Commons and committee stages in the House of Lords, receiving royal assent in 1993 under the Crown represented by Elizabeth II.
The Act provided statutory mechanisms affecting the Valuation Office Agency's procedures, transitional arrangements coordinating with the Local Government Finance Act 1992, and provisions governing alterations to lists used for rateable value assessments in jurisdictions including England and Wales. It included clauses on appeals routes involving the Valuation Tribunal Service, connections to the Rating Lists and changes to rules about material change of circumstances influencing rateable value, linked to cases from courts such as the Court of Appeal (England and Wales) and the House of Lords (UK) prior to creation of the Supreme Court of the United Kingdom. The Act also authorised the Secretary of State for the Environment, Transport and the Regions to make orders affecting transitional relief arrangements for ratepayers including businesses represented by bodies like the Federation of Small Businesses.
Responsibility for implementing the Act fell to the Valuation Office Agency under the oversight of ministers in the Department for the Environment, Transport and the Regions, with operational interaction with billing authorities including City of London Corporation and metropolitan boroughs like Birmingham City Council. Administration involved coordination with the Valuation Tribunal Service and guidance provided to ratepayers via representative organisations such as the Confederation of British Industry and the Federation of Small Businesses. National audit and scrutiny functions were exercised by the National Audit Office and parliamentary select committees including the Public Accounts Committee, while affected stakeholders ranged from multinational firms like Tesco and Barclays to local enterprises in regions like West Midlands and Greater Manchester.
The Act influenced assessments of rateable values that underpin business rates payable by entities such as Tesco, Sainsbury's, Next and small traders associated with the Federation of Small Businesses, thereby affecting revenue streams for billing authorities including Leeds City Council and Liverpool City Council. Its interaction with the Local Government Finance Act 1992 and instruments overseen by the Treasury shaped transitional reliefs and redistribution mechanisms that impacted budget planning for councils represented by the Local Government Association and scrutinised by the National Audit Office. Analysts from institutions like the Institute for Fiscal Studies and academics at universities such as London School of Economics and University of Oxford evaluated the Act’s effects on commercial property sectors in markets involving firms like British Land and Land Securities.
Provisions of the Act were amended by later statutes and statutory instruments including reforms introduced under the Local Government Act 2003, measures influenced by the Rating (Empty Properties) Act 2008 and adjustments made following policy reviews by the Department for Communities and Local Government and the Treasury. Successive administrations enacted further changes to business rates through the Localism Act 2011, the Finance Act 2016 and the Business Rates Retention Scheme reforms, with ongoing implications for the statutory frameworks originally adjusted in 1993.
Interpretation of provisions led to judicial consideration in courts including the High Court of Justice and the Court of Appeal (England and Wales), with precedent from cases such as decisions involving the Valuation Office Agency and appeals to the Valuation Tribunal Service. Judicial review claims and appeal judgments referenced principles developed in earlier authorities like the Rating and Valuation Act 1925 jurisprudence and were subject to analysis in law reports and by commentators at institutions such as the Bar Council and the Law Society of England and Wales.
Category:United Kingdom Acts of Parliament 1993