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 3887
A Bill to make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.
Appraisal prepared just now from the official papers. Next scheduled update after the next sitting or within about 24 hours.
Sponsor: Ministry of Housing, Communities and Local Government
Open publications on bills.parliament.ukPlain-English note and Green Book five-case reading from the official papers — the heart of this page.
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In plain English
Non-Domestic Rating (Multipliers and Private Schools) Bill A bill to Make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.
• Given larger retailers are often anchor tenants on the high street, taxing them to support smaller stores is a false economy – if larger shops close, smaller shops suffer. This threshold disproportionately impacts larger The Shopkeepers’ Campaign 2 retail properties, including department stores and other anchor tenants which give the high street its vitality.
Therefore, we recommend deferring the introduction of legislation relating to the introduction of new multipliers for RHL and higher value properties until the Government has concluded its wider consultation on Transforming Business Rates. Given our ultimate goal of more frequent revaluations will require a simpler system which is more easily able to be automated and digitalised, these measures will make more frequent revaluation even harder to achieve.
Same bill, simpler words — a deeper read without the jargon.
Imagine the country is making a new rule. This one is about: Non-Domestic Rating (Multipliers and Private Schools) Bill A bill to Make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.. The people who would notice most are: • Given larger retailers are often anchor tenants on the high street, taxing them to support smaller stores is a false economy – if larger shops close, smaller shops suffer. This threshold disproportionately impacts larger The Shopkeepers’ Campaign 2 retail properties, including department stores and other anchor tenants which give the high street its vitality.. If it became a real law, the everyday change would be: Therefore, we recommend deferring the introduction of legislation relating to the introduction of new multipliers for RHL and higher value properties until the Government has concluded its wider consultation on Transforming Business Rates. Given our ultimate goal of more frequent revaluations will require a simpler system which is more easily able to be automated and digitalised, these measures will make more frequent revaluation even harder to achieve..
Green Book 2026 · 5 Case Model
Non-Domestic Rating (Multipliers and Private Schools) Bill A bill to Make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.
It is currently at Royal Assent in the Unassigned, sponsored by Ministry of Housing, Communities and Local Government.
Accountability · outcome beside Green Book evidence
Non-Domestic Rating (Multipliers and Private Schools) Act became law. The official papers we read covered most of the Green Book five cases with concrete detail. That does not prove the outcome was “right” — it means the case on paper was relatively complete for accountability scrutiny.
Strategic: Non-Domestic Rating (Multipliers and Private Schools) Bill A bill to Make provision for, and in connection with, the introduction of higher non-domestic rating multipliers as regards large business hereditaments, and lower non-domestic rating multipliers as regards retail, hospitality and leisure hereditaments, in England and for the removal of charitable relief from non-domestic rates for private schools in England.
Economic: The non-domestic rating multiplier is applicable to hereditaments with a rateable value of £51,000 and above and for 2024/25 is set at 0.546. The small business non-domestic rating multiplier is applicable to hereditaments with a rateable value of £50,999 and under and for 2024/25 is set at 0.499.
Commercial: (6) In sub-paragraph (4) (b) (iv) an “independent training or learning provider” means an institution— (a) at which education or training is provided for persons over compulsory school age but under 19 under a contract with the Secretary of State, and (b) where the consideration for the provision falling within paragraph (a) is payable by the Secretary of State under that contract. Our members are invested in commercial and residential real estate in communities across the UK - revitalising our cities and shared spaces, re-imagining our town centres, and creating vibrant new places designed for the way we live today.
Financial: Additional Multipliers for England 9 At Autumn Budget on 30 October 2024 the Chancellor of the Exchequer announced that the government will create a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.5 As a first step the government announced: a. The purpose of these provisions is to deliver the Chancellor of the Exchequer’s commitment in the 2024 Autumn Budget to provide long term support to high streets, including through provision for lower multipliers for qualifying retail, hospitality or leisure hereditaments (properties), and higher multipliers for high value hereditaments.
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).1 A business rates bill is determined by multiplying the rateable value of the hereditament by the applicable business rates multiplier. Review: threshold effect (1) The Secretary of State must undertake a review of how the provisions in this Act may affect businesses whose rateable value is close to £500,000.
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 · 2023-10-31
Non-Domestic Rating Act 2023
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.