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.
1 This Bill amends the non-domestic rating system in England to:
a. enable the introduction of new multipliers (i.e. tax rates). The Bill introduces powers to create new lower multipliers for qualifying retail, hospitality and leisure properties and higher multipliers for the high value properties, and
b. removes the eligibility of private schools that are charities for charitable business rates relief.