Reading the bill’s publication files and writing a plain-English Green Book note…
Reading the bill’s publication files and writing a plain-English Green Book note…
Proposal 3442
A Bill to make provision about non-domestic rating.
Appraisal prepared just now from the official papers. Next scheduled update after the next sitting or within about 24 hours.
Sponsor: Department for Levelling Up, Housing and Communities
Open publications on bills.parliament.ukPlain-English note and Green Book five-case reading from the official papers — the heart of this page.
Scheduled AI note not ready yet
No scheduled AI note is ready for this bill yet, so this page shows the free paper-extract path. A background refresh will prepare the AI note around the next sitting or refresh window.
In plain English
The Welsh Government has requested that a number of measures be applied to Wales. The general approach in the commentary that follows is to state explicitly where a measure relates to England only rather than England and Wales.
(4) 10 A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if— (a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and 15(b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned. (4) A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if— (a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and (b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
The duty will require ratepayers to take reasonable steps to find out what their obligations are under the duty (for example, by reading VOA guidance).
Same bill, simpler words — a deeper read without the jargon.
Imagine the country is making a new rule. This one is about: The Welsh Government has requested that a number of measures be applied to Wales. The general approach in the commentary that follows is to state explicitly where a measure relates to England only rather than England and Wales.. The people who would notice most are: (4) 10 A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if— (a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and 15(b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned. (4) A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if— (a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and (b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.. If it became a real law, the everyday change would be: The duty will require ratepayers to take reasonable steps to find out what their obligations are under the duty (for example, by reading VOA guidance)..
Green Book 2026 · 5 Case Model
The Welsh Government has requested that a number of measures be applied to Wales. The general approach in the commentary that follows is to state explicitly where a measure relates to England only rather than England and Wales.
It is currently at Royal Assent in the Unassigned, sponsored by Department for Levelling Up, Housing and Communities.
Accountability · outcome beside Green Book evidence
Non-Domestic Rating Act 2023 became law. The official papers we read covered some Green Book cases well and left gaps in others. For accountability, the outcome sits beside a mixed evidence trail — worth reading the case notes below.
Strategic: The Welsh Government has requested that a number of measures be applied to Wales. The general approach in the commentary that follows is to state explicitly where a measure relates to England only rather than England and Wales.
Economic: Gap — The papers we read for this bill do not give a figure in pounds for what it would cost or save. That is not a yes or no on the bill.
Commercial: Gap — The papers we read for this bill do not say how this would be bought, contracted or put in place.
Financial: A new duty on ratepayers to provide a taxpayer reference number (such as a self- assessment or corporation tax unique taxpayer reference) to His Majesty’s Revenue and Customs (HMRC), underpinned by a new compliance regime. Following the 2017 revaluation, the Chancellor of the Exchequer, at the Spring Statement 2018, announced that the next revaluation would be brought forward from 1 April 2022 to 1 April 2021.
Management: There is a rating list for each billing authority and a central rating list held by the Secretary of State (typically containing network hereditaments which span many billing authority areas). For the purposes of this Schedule, “the appropriate national authority” is— (a) in relation to England, the Secretary of State; 25(b) in relation to Wales, the Welsh Ministers.” 2 Local rating: liability and mandatory reliefs for unoccupied hereditaments (1) In section 45 of the Act (unoccupied hereditaments: liability)— (a) in the heading, after “liability” insert “and reliefs”; (b) 30 in subsection (2), in paragraph (a), after “chargeable day” insert “in accordance with Schedule 4ZB”; (c) omit subsections (4) to (4G).
This is an accountability reading, not a recommendation and not a score. It does not say whether Parliament should have passed or rejected the bill. It only sets the actual parliamentary outcome beside how complete the Green Book five-case evidence was in the official papers.
These UK Acts sit in a similar policy space and are already law. Pairing uses this proposal’s official papers (and the plain-English note themes). It is not a verdict that the proposal is redundant or unnecessary.
UK Act · Royal Assent · 2026-06-29
Non-Domestic Rating (Multipliers and Private Schools) Act
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.
UK Act · Royal Assent · 2021-05-04
Non-Domestic Rating (Public Lavatories) Act 2021
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.
UK Act · Royal Assent · 2021-03-16
Non-Domestic Rating (Lists) Act 2021
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.
UK Act · Royal Assent · 2020-04-03
Non-Domestic Rating (Preparation for Digital Services) Act 2019
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.
UK Act · Royal Assent · 2018-11-02
Non-Domestic Rating (Nursery Grounds) Act 2018
Same policy area (“Economy / tax”) with overlapping title wording. Matched using wording from this bill’s official papersAlready law — useful context when asking whether this bill adds something new or mainly revisits covered ground.