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The Non-Domestic Rating Act 2023[1] (c. 53) is an act of the Parliament of the United Kingdom.

The act's aim is to reform the business rates system in England and Wales and reduce business rates for smaller businesses. It was in the government's plans for tackling high prices and which mechanisms were put in place.[2]

Parliamentary passage

The bill for the act was introduced to the House of Commons by Michael Gove on 11 May 2022 and had its third reading in the House of Lords, after being introduced by Baroness Scott of Bybrook, on 13 June 2023. The act was agreed to in its final form during the wash-up period leading up to the 2023 prorogation of Parliament on 25 October 2023 and received royal assent on 26 October 2023.[3]

References

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