A Background to The Non-Domestic Rating Act 2023
0
The Non-Domestic Rating Act 2023 received Royal Assent on 26 October 2023. The Act implemented various changes to the system of non-domestic rates (known as business rates) in England and Wales. Among the changes, it: reduced the revaluation cycle for business rates in England from five years to three years introduced a new duty for ratepayers to provide the Valuation Office Agency (VOA) […]