---

Non-Domestic Rating (Preparation for Digital Services) Bill 2017-19

The Non-Domestic Rating (Preparation for Digital Services) Bill 2017-19 was introduced into the House of Commons on 25 April 2019. The date of Second Reading is yet to be announced at the time of writing. The Bill, and its Explanatory Notes, can be found on the Bill pages of the Parliamentary website.

In the 2014-16 Business Rates Review, the Government made a commitment to link local authority business rate systems to Her Majesty’s Revenue and Customs (HMRC) digital tax accounts. This will enable businesses to manage their rates bills in one online location. The Bill is a paving bill to allow development work on a new digital system: further legislation will be needed to introduce and implement any new system.

The provisions in the Bill originally formed part of the Local Government Finance Bill 2016-17, which fell due to the early general election in June 2017 and which has not been revived.