Non-Domestic Rating (Multipliers and Private Schools) Act 2024-26

1B

Clause 1, page 2, line 6, at end insert – "(1A) Regulations under sub-paragraph (1)(a) may specify that occupied hospitals, medical and dental schools, and any other healthcare settings as may be prescribed in the regulations are not subject to the higher multiplier.”

2B

Clause 1, page 2, line 6, at end insert - “(1A) Regulations under sub-paragraph (1)(a) may specify that occupied anchor stores are not subject to the higher multiplier (and may define “anchor stores” for this purpose).”

7B

Clause 1, page 2, line 6, at end insert - "(1A) Regulations under sub-paragraph (1)(a) may specify that unoccupied hospitals, medical and dental schools, and any other healthcare settings as may be prescribed in the regulations are not subject to the higher multiplier.”

8B

Clause 1, page 2, line 6, at end insert- “(1A) Regulations under sub-paragraph (1)(a) may specify that unoccupied anchor stores are not subject to the higher multiplier (and may define “anchor stores” for this purpose).”

13B

After Clause 4, insert the following new Clause- "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. (2) The review must consider the merits of a separate Use Class and associated multiplier for retail services provided by fulfilment warehouses that do not have a material presence on local high streets, to apply in England. (3) Experts in the sector must be consulted to inform the review, including but not limited to - (a) the Royal Institute of Chartered Surveyors; (b) the Institute of Revenues, Rating and Valuation; (c) the Rating Surveyors' Association. (4) The Secretary of State must lay the review under subsection (1) before Parliament within six months of the day on which this Act is passed.”

14B

After Clause 4, insert the following new Clause- "Use Class for retail services from fulfilment warehouses (1) Within three months of the day on which this Act is passed, the Secretary of State must instigate a review of the merits of a separate Use Class and associated multiplier for retail services provided by fulfilment warehouses that do not have a material presence on local high streets, to apply in England. (2) Experts in the sector must be consulted to inform the review, including but not limited to - (a) the Royal Institute of Chartered Surveyors; (b) the Institute of Revenues, Rating and Valuation; (c) the Rating Surveyors' Association. (3) The Secretary of State must publish a report of their conclusions and recommendations within three months of the review being instigated, and lay that report before Parliament. (4) The Secretary of State may implement any recommended changes indicated by the findings of their review by regulations made by statutory instrument. (5) A statutory instrument containing regulations under subsection (4) is subject to annulment in pursuance of a resolution of either House of Parliament.”

15B

Clause 5, page 5, line 14, after “But” insert “the Secretary of State may by regulations made by statutory instrument provide that"

15C

Clause 5, page 6, line 11, at end insert— "(8) A statutory instrument containing regulations under sub-paragraph (3) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament."

15D

Clause 5, page 6, line 14, after “But” insert “the Secretary of State may by regulations made by statutory instrument provide that"

15E

Clause 5, page 6, line 18, at end insert — "(2C) A statutory instrument containing regulations under sub-paragraph (2A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament."

1

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying healthcare hereditament"

2

Clause 3, page 3, line 27, after “more,” insert “and is not an “anchor store”,”

3

Clause 3, page 3, line 31, after “hospitality” insert “, manufacturing”

4

Clause 3, page 3, line 35, after “hospitality” insert “, manufacturing"

5

Clause 3, page 3, line 36, leave out “has such meaning" and insert “and "anchor store" have such meanings"

6

Clause 3, page 3, line 37, at end insert- "(9D) In sub-paragraph (9B), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.";"

7

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying healthcare hereditament"

8

Clause 3, page 4, line 7, after “more,” insert “and is not an “anchor store”,”

9

Clause 3, page 4, line 11, after “hospitality” insert “, manufacturing”

10

Clause 3, page 4, line 15, after “hospitality” insert “, manufacturing"

11

Clause 3, page 4, line 16, leave out “has such meaning" and insert “and “anchor store” have such meanings"

12

Clause 3, page 4, line 17, at end insert- "(6C) In sub-paragraph (6A), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.";"

13

After Clause 4, insert the following new Clause- "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. (2) The Secretary of State must lay the review under subsection (1) before Parliament.”

14

After Clause 4, insert the following new Clause- "Use Class for retail services from fulfilment warehouses (1) Within three months of the day on which this Act is passed, the Secretary of State must instigate a review of the merits of a separate Use Class and associated multiplier for retail services provided by fulfilment warehouses that do not have a material presence on local high streets, to apply in England. (2) Experts in the sector must be consulted to inform the review, including but not limited to - (a) the Royal Institute of Chartered Surveyors; (b) the Institute of Revenues, Rating and Valuation; (c) the Rating Surveyors' Association. (3) The Secretary of State must publish a report of their conclusions and recommendations within three months of the review being instigated, and lay that report before Parliament. (4) The Secretary of State must implement any recommended changes indicated by the findings of their review within six months of the date on which the report is published. (5) The Secretary of State may make provision to carry out subsection (4) by regulations made by statutory instrument. (6) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of either House of Parliament.”

15

Leave out Clause 5

16

Clause 6, page 6, line 21, at beginning insert “Subject to the review required under section (Review: threshold effect) having been laid before Parliament three months before the start of the financial year,”

17

Clause 6, page 6, line 23, leave out subsection (2)

18

Clause 7, page 6, line 26, leave out “and Private Schools”

19

Title, line 4, leave out from “England” to end of line 5

1

Clause 7, page 6, line 14, leave out subsection (2)

2

Clause 8, page 6, line 17 leave out “and Private Schools”

3

Title, line 4, leave out from “England” to end of line 5

2

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

This, together with another amendment in the name of the Earl of Lytton, would have the effect of leaving large RHL properties paying the standard multiplier rather than the supplement, consistent with previously stated policy intentions.

5

Clause 3, page 3, line 34, at end insert—
“(9BA) The Secretary of State must by regulations increase the figure in subsection (9B)(b) on 1 April 2029 in line with the average aggregate change in rateable values, as recorded by the Valuation Office Agency for three tax years preceding 1 April 2029.”

11

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

This, together with another amendment in the name of the Earl of Lytton, would have the effect of leaving unoccupied large RHL properties paying the standard multiplier rather than the supplement consistent with previously stated policy intentions.

18

Clause 3, page 4, line 17, at end insert—
“(6C) The Secretary of State must by regulations increase the figure in sub-paragraph (6A)(b) on 1 April 2029 in line with the average aggregate change in rateable values, as recorded by the Valuation Office Agency for three tax years preceding 1 April 2029.”;”

20

Clause 3, page 4, line 39, at end insert—
“(8C) The Secretary of State must by regulations increase the figure in sub-paragraph (8A)(b) on 1 April 2029 in line with the average aggregate change in rateable values, as recorded by the Valuation Office Agency for three tax years preceding 1 April 2029.”;”

24

After Clause 4, insert the following new Clause—
“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.
(2) The Secretary of State must lay the review under subsection (1) before Parliament.”

26

Clause 5, page 5, line 40, at end insert “, or
(b) gifted arts students.”

This amendment seeks to exempt schools that are wholly or mainly concerned with providing full-time education for gifted arts students; for example, schools which are part of the Government’s Music and Dance Scheme.

27

Clause 5, page 5, line 40, at end insert “, or
(b) persons in receipt of bursaries or scholarships for sporting excellence.”

This amendment seeks to exempt schools that are wholly or mainly concerned with providing full-time education for students in receipt of sports scholarships or bursaries.

28

Clause 5, page 6, line 11, at end insert—
“(8) The following must not be included in the value of land for the purposes of calculating the chargeable amount for a hereditament under this paragraph if they are wholly or mainly used by a private school—
(a) nursery facilities, and
(b) any area used primarily by nurseries.”

This amendment seeks to ensure that nurseries that are part of private schools are not included in the value of the land used by the Valuation Office Agency for the purposes of calculating business rates, so as to be consistent with the treatment of separate private nurseries under this Bill.

29

Clause 5, page 6, line 11, at end insert—
“(8) The following must not be included in the value of land for the purposes of calculating the chargeable amount for a hereditament under this paragraph if they are mainly used by a private school but are also available for community use—
(a) sports facilities, and
(b) any area used primarily for sport.”

This amendment seeks to ensure that no part of a private school which is used primarily for sport but which is also available for community use is included in the value of the land used by the Valuation Office Agency for the purposes of calculating business rates.

30

Leave out Clause 5

32

After Clause 5, insert the following new Clause—
“Use Class for retail services from fulfilment warehouses
(1) Within three months of the day on which this Act is passed, the Secretary of State must instigate a review of the merits of a separate Use Class and associated multiplier for retail services provided by fulfilment warehouses that do not have a material presence on local high streets, to apply in England.
(2) Experts in the sector must be consulted to inform the review, including but not limited to—
(a) the Royal Institute of Chartered Surveyors;
(b) the Institute of Revenues, Rating and Valuation;
(c) the Rating Surveyors’ Association.
(3) The Secretary of State must publish a report of their conclusions and recommendations within three months of the review being instigated, and lay that report before Parliament.
(4) The Secretary of State must implement any recommended changes indicated by the findings of their review within six months of the date on which the report is published.
(5) The Secretary of State may make provision to carry out subsection (4) by regulations made by statutory instrument.
(6) A statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of either House of Parliament.”

This amendment seeks to recalibrate the share of non-domestic rates paid by retailers not on the high street through a review informed by expert advice, to be implemented within one year of the passing of this Act.

34

Clause 6, page 6, line 21, at beginning insert “Subject to the review required under section (Review: threshold effect) having been laid before Parliament three months before the start of the financial year,”

25

Clause 5, page 5, line 39, leave out “for whom an EHC plan is maintained” and insert “with special educational needs and disabilities, as defined in the Children and Families Act 2014”

This amendment seeks to expand the exemption of schools beyond those catering for EHCP pupils, to all those wholly or mainly organised for SEND education.

31

After Clause 5, insert the following new Clause—
“Section 5: requirement to review impact and publish report
(1) The Secretary of State must, within 12 months of section 5 coming into effect, conduct an assessment of the expected and observed impact of section 5.
(2) The assessment must include the expected and observed impact of section 5 on—
(a) state schools,
(b) partnerships between independent and state schools,
(c) the capacity of independent schools to offer fee-assistance, the number of pupils to whom such assistance is given, and the value of such assistance,
(d) the number of looked after children supported by independent schools,
(e) the availability of faith education to families which desire it, and
(f) the number of teachers and staff employed by independent schools.
(3) In making the assessment under subsections (1) and (2), the Secretary of State must have regard to any additional impact section 5 has on the subjects specified in subsection (2) owing to any other tax change affecting independent schools which has come into effect since 1 January 2025.
(4) Within one month of the assessment being made, the Secretary of State must lay before Parliament a report setting out the findings of the assessment.”

This amendment would require the Government to provide a post-policy assessment of the impact of Clause 5, and other measures, on the whole education system. This assessment could then be used by the House to judge the accuracy of already-published impact assessments and the overall effectiveness of the policy.

1

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying healthcare hereditament”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 37, page 4, line 6, and page 4, line 17, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

3

Clause 3, page 3, line 27, after “more,” insert “and is not an “anchor store”,”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because of their role in increasing footfall on the high street.

4

Clause 3, page 3, line 31, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

6

Clause 3, page 3, line 35, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

7

Clause 3, page 3, line 36, leave out from “hereditament”” to end of line 37 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”;”

This amendment provides a definition of retail, hospitality or leisure hereditament that broadly follows that which is currently in place for RHL relief.

8

Clause 3, page 3, line 36, leave out “has such meaning” and insert “and “anchor store” have such meanings”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because of their role in increasing footfall on the high street.

9

Clause 3, page 3, line 37, at end insert—
“(9D) In sub-paragraph (9B), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.”;”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 4, line 6, and page 4, line 17 would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

10

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying healthcare hereditament”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 3, line 37, and page 4, line 17, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

12

Clause 3, page 4, line 7, after “more,” insert “and is not an “anchor store”,”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because of their role in increasing footfall on the high street.

13

Clause 3, page 4, line 11, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

14

Clause 3, page 4, line 15, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

15

Clause 3, page 4, line 16, leave out from “hereditament”” to end of line 17 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”;”

This amendment provides a definition of retail, hospitality or leisure hereditament that broadly follows that which is currently in place for RHL relief.

16

Clause 3, page 4, line 16, leave out “has such meaning” and insert “and “anchor store” have such meanings”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because of their role in increasing footfall on the high street.

17

Clause 3, page 4, line 17, at end insert—
“(6C) In sub-paragraph (6A), “qualifying healthcare hereditament” includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.”;”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 3, line 37, and page 4, line 6, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

19

Clause 3, page 4, line 38, leave out from “hereditament” to end of line 39 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”;”

This amendment provides a definition of retail, hospitality or leisure hereditament that broadly follows that which is currently in place for RHL relief.

21

After Clause 4, insert the following new Clause—
“Impact assessment
(1) The Secretary of State must publish and lay before Parliament an assessment of the impact of sections 1 to 4 of this Act on—
(a) businesses,
(b) high streets, and
(c) economic growth.
(2) An impact assessment under subsection (1) must consider—
(a) the impact on different types of businesses, including small businesses;
(b) the impact on businesses operating mainly or solely on high streets;
(c) whether the provisions will have a measurable impact on economic growth.”

This amendment, together with another in the name of Lord Fox to Clause 6, would require the Secretary of State to publish an impact assessment on sections 1 to 4 of the Act before they come into force.

22

After Clause 4, insert the following new Clause—
“Sections 1 to 4: impact of retail, hospitality and leisure relief
(1) The Secretary of State must, within six months of the day on which this Act is passed, conduct an assessment of the expected impact of sections 1 to 4 of this Act on relevant businesses.
(2) The assessment must compare the amount of non-domestic rates expected to be paid by relevant businesses once sections 1 to 4 come into force with the amount paid in each financial year between 1 April 2020 and 31 March 2026, taking into account retail, hospitality and leisure relief.
(3) The Secretary of State must lay before Parliament a report setting out the findings of the assessment.
(4) In this section, a “relevant business” is a business occupying a qualifying retail, hospitality or leisure hereditament.”

This amendment is intended to assess the cumulative impact on businesses of the changes in this Bill with the expected removal of retail, hospitality and leisure relief.

23

After Clause 4, insert the following new Clause—
“Review of impact on businesses, high streets and economic growth
(1) The Secretary of State must review the impact of sections 1 to 4 of this Act on—
(a) businesses,
(b) high streets, and
(c) economic growth.
(2) The review must consider—
(a) the impact on different types of business, including small businesses;
(b) the impact on businesses operating mainly or solely on high streets;
(c) the impact of the threshold on investment into the property;
(d) whether the provisions have had a measurable impact on economic growth, and if so what that impact has been.
(3) The Secretary of State must lay a report of the review before Parliament within six months of the day on which those sections take effect.”

This amendment would require the Secretary of State to review the impact of sections 1 to 4 of this Act on businesses, high streets and economic growth within six months.

33

Clause 6, page 6, line 21, at beginning insert “Subject to the impact assessment required under section (Impact assessment) having been laid before Parliament three months before the start of the first financial year,”

This amendment is consequential on Lord Fox’s amendment to insert the new Clause titled “Impact assessment” after Clause 4.

Clause 3, page 3, line 31, after “hospitality” insert “, manufacturing”

Clause 3, page 3, line 35, after “hospitality” insert “, manufacturing”

Clause 3, page 4, line 11, after “hospitality” insert “, manufacturing"

Clause 3, page 4, line 15, after “hospitality” insert “, manufacturing"

54A

Clause 5, page 5, line 16, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

55A

Clause 5, page 5, line 17, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

59A

Clause 5, page 5, line 38, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

69C

Clause 5, page 6, line 16, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

69D

Clause 5, page 6, line 17, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

77

Clause 7, page 6, line 26, leave out “Private” and insert “Independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

78

Title, line 5, leave out “private” and insert “independent”

This amendment, in conjunction with other amendments in Lord Lexden’s name, seeks to replace “private school” with “independent school” throughout the Bill.

69A

Clause 5, page 6, line 11, at end insert—
“(8) For the purposes of calculating the chargeable amount under this paragraph, boarding facilities and any area used primarily for boarding students or staff in a hereditament which is wholly or mainly used for the purposes of carrying on a private school must not be included in the value of land, if 10% or more of the boarders meet any of the conditions in sub-paragraph (9).
(9) The conditions are—
(a) the boarder’s fees are supported, in whole or in part, by the Ministry of Defence by reason of one or more parent(s) or legal guardians being deployed away from home;
(b) the boarder’s fees are supported, in whole or in part by the Foreign, Commonwealth, and Development Office, or by any Embassy of the United Kingdom, by reason of one or more parent(s) or legal guardians serving abroad in the Diplomatic Service;
(c) the boarder’s fees are supported, in whole or in part, by any other Government Department by reason of one or more parent(s) or legal guardians serving in a government function.”

69B

Clause 5, page 6, line 11, at end insert—
“(8) For the purposes of calculating the chargeable amount under this paragraph, boarding facilities and any area used primarily for boarding students or staff in a hereditament which is wholly or mainly used for the purposes of carrying on a private school must not be included in the value of land, if the school provides places for looked after children funded, in whole or in part, by any local authority in the United Kingdom or by any charity in England and Wales or in Scotland operating for that purpose.”

72A

After Clause 5, insert the following new Clause—
“Section 5: requirement to review impact and publish report
(1) The Secretary of State must, within 12 months of section 5 coming into effect, conduct an assessment of the expected and observed impact of section 5.
(2) The assessment must include section 5’s expected and observed impact on—
(a) state schools,
(b) partnerships between independent and state schools,
(c) the capacity of independent schools to offer fee-assistance, the number of pupils to whom such assistance is given, and the value of such assistance,
(d) the number of looked after children supported by independent schools,
(e) the availability of faith education to families which desire it, and
(f) the number of teachers and staff employed by independent schools.
(3) In making the assessment under subsections (1) and (2), the Secretary of State must have regard to any additional impact section 5 has the subjects specified in subsection (2) owing to any other tax change affecting independent schools which has come into effect since 1 January 2025.
(4) Within one month of the assessment being made, the Secretary of State must lay before Parliament a report setting out the findings of the assessment.”

2

Clause 1, page 2, leave out lines 1 to 2

This amendment, connected to another in the name of Lord Thurlow, seeks to remove the power to introduce higher multipliers for more valuable properties.

4

Clause 2, page 2, leave out lines 38 to 40

This amendment, connected to another in the name of Lord Thurlow, seeks to remove the power to introduce higher multipliers for more valuable properties.

53

After Clause 4, insert the following new Clause—
“Annual report
(1) Within one year of the day on which sections 1 to 4 come into force, and annually thereafter, the Secretary of State must report on the amount raised as a result of the provisions in sections 1 to 4.
(2) The Secretary of State must lay a copy of these reports before Parliament.”

This amendment would require a report on the amount raised from changes in clauses 1 to 4 in this Bill.

54

After Clause 4, insert the following new Clause—
“Annual report (No. 2)
(1) Within one year of the day on which sections 1 to 4 come into force, and annually thereafter, the Secretary of State must report on the amount raised as a result of the provisions in sections 1 to 4 by type of business, including charities and pop up shops.
(2) The Secretary of State must lay a copy of these reports before Parliament.”

This amendment would require an annual report on what type of shops are paying business rates.

5

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

This would have the effect of leaving large RHL properties paying the standard multiplier rather than the supplement in line with previous policy intentions.

6

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying healthcare hereditament”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 37, page 4, line 6, and page 4, line 17, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

7

Clause 3, page 3, line 26, after "hereditament" insert "other than an excluded hereditament"

This amendment provides a regulation-making power to allow certain hereditaments to be excluded from the higher multiplier. It is intended to probe the impact of the higher multiplier on hereditaments such as universities and local authority-maintained buildings.

11

Clause 3, page 3, line 27, after “more,” insert “and is not an “anchor store”,”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because they drive business on the high street.

18

Clause 3, page 3, line 37, leave out “Treasury in regulations” and insert “relevant local authority”

This amendment seeks to probe whether it should be the local authorities that define hereditaments.

20

Clause 3, page 3, line 37, at end insert—
(9D)In sub-paragraph (9B), "qualifying healthcare hereditament" includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 4, line 6, and page 4, line 17 would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

21

Clause 3, page 3, line 37, at end insert—
(9D)In sub-paragraph (9B) the £500,000 threshold must be increased on 1 April each year by at least the CPI.
(9E)The CPI is the Consumer Price Index percentage recorded by the Office for National Statistics for September of the financial year preceding the relevant year concerned.”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to increase the £500,000 threshold with inflation to ensure businesses don’t get drawn into the higher rate.

22

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

This would have the effect of leaving unoccupied large RHL properties paying the standard multiplier rather than the supplement in line with previous policy intentions.

68

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it provides early years provision.”

This amendment seeks to exempt schools where they provide nursery care.

23

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying healthcare hereditament”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 3, line 37, and page 4, line 17, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

24

Clause 3, page 4, line 6, after "hereditament" insert "other than an excluded hereditament"

This amendment provides a regulation-making power to allow certain hereditaments to be excluded from the higher multiplier. It is intended to probe the impact of the higher multiplier on hereditaments such as universities and local authority-maintained buildings.

28

Clause 3, page 4, line 7, after “more,” insert “and is not an “anchor store”,”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because they drive business on the high street.

32

Clause 3, page 4, leave out lines 15 to 17

This amendment seeks to remove the power of the Treasury to define a retail, hospitality and leisure property, as local authorities determine what constitutes a retail, hospitality and leisure relief property in line with the Government guidance.

74

Clause 6, page 6, line 22, leave out “2026” and insert “2027”

This amendment seeks to delay the introduction of amendments 1 to 4 from 2026 to 2027 to allow more time for impact assessments and consultations to be conducted.

36

Clause 3, page 4, line 16, leave out “has such meaning” and insert “and “anchor store” have such meanings”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt anchor stores because they drive business on the high street.

37

Clause 3, page 4, line 17, leave out “Treasury in regulations" and insert “relevant local authority”

This amendment seeks to probe whether it should be the local authorities that define hereditaments.

39

Clause 3, page 4, line 17, at end insert—
“(6C) In sub-paragraph (6A), "qualifying healthcare hereditament" includes hospitals, medical and dental schools, and any other healthcare settings as may be prescribed by the Treasury in regulations.”

This amendment, together with Baroness Pinnock’s amendments to page 3, line 26, page 3, line 37, and page 4, line 6, would have the effect of retaining the standard multiplier for hospitals, medical and dental schools, or any other healthcare setting to be determined by regulations.

40

Clause 3, page 4, line 17, at end insert—
“(6C) in sub-paragraph (6A) the £500,000 threshold must be increased on 1 April each year by at least the CPI.
(6D) the CPI is the Consumer Price Index percentage recorded by the Office for National Statistics for September of the financial year preceding the relevant year concerned.”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to increase the £500,000 threshold with inflation to ensure businesses don’t get drawn into the higher rate.

43

Clause 3 page 4, line 39, leave out “Treasury in regulations” and insert “relevant local authority”

This amendment seeks to probe whether it should be the local authorities that define hereditaments.

44

Clause 3, page 4, line 39, at end insert—
“(8C) in sub-paragraph (8A) the £500,000 threshold shall be increased on 1 April each year by at least the CPI
(8D) the CPI is the Consumer Price Index percentage recorded by the Office for National Statistics for September of the financial year preceding the relevant year concerned.”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to increase the £500,000 threshold with inflation to ensure businesses don’t get drawn into the higher rate.

45

After Clause 3, insert the following new Clause—
“Reduced multiplier funds
(1) The funds required for the implementation of section 3 (Application of multipliers) must be allocated from the Consolidated Fund.
(2) The Treasury must ensure that sufficient funds are made available to cover all costs associated with the provision in section 3.
(3) The Chancellor of the Exchequer must report annually to Parliament on the expenditure incurred and the funds allocated for this provision.”

This amendment seeks to ensure that the lower retail, hospitality and leisure multiplier is funded by the Treasury and not other ratepayers.

13

Clause 3, page 3, line 32, after “hereditament” insert “or other qualifying hereditament”

This amendment would provide some flexibility for additional property uses outside of retail, hospitality and leisure to qualify from the lower multiplier/s should it be decided to be appropriate in the future and remove an imbalance between the measures proposed for supplements and those relating to reduced multipliers.

19

Clause 3, page 3, line 37, at end insert—
(9D)In sub-paragraph (9B) “other qualifying hereditament” has such meaning as may be prescribed by the Treasury in regulations.”

This amendment would provide some flexibility for additional property uses outside of retail, hospitality and leisure to qualify from the lower multiplier/s should it be decided to be appropriate in the future and remove an imbalance between the measures proposed for supplements and those relating to reduced multipliers.

30

Clause 3, page 4, line 12, after “hereditament” insert “or other qualifying hereditament”

This amendment would provide the same flexibility for additional property uses outside of retail, hospitality and leisure to qualify from the lower multiplier/s should it be decided to be appropriate in the future but in relation to unoccupied hereditaments.

71

After Clause 5, insert the following new Clause—
“Impact assessment (No. 2)
(1) Within one year of the day on which section 5 comes into force, and again within three years, the Secretary of State must publish an impact assessment assessing the impact of the provisions in section 5 on the facilities that private schools provide to state-funded schools.
(2) The Secretary of State must lay a copy of these reports before Parliament.”

This amendment would require an impact assessment on rescinded facilities that private schools offer to state-funded schools.

72

After Clause 5, insert the following new Clause—
“Annual statement
(1) Within one year of the day on which this Act is passed, and annually thereafter, the Secretary of State must make a statement on how many pupils are diverted into the state system as a result of the provisions in section 5.
(2) The Secretary of State must lay a copy of these reports before Parliament.”

This amendment would require an annual statement of how many pupils have been moved into the state system as a result of Clause 5.

38

Clause 3, page 4, line 17, at end insert—
“(6C) In sub-paragraph (6A), “other qualifying hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;”

This amendment would provide the same flexibility for additional property uses outside of retail, hospitality and leisure to qualify from the lower multiplier/s should it be decided to be appropriate in the future but in relation to unoccupied hereditaments.

Baroness Scott of Bybrook gives notice of her intention to oppose the Question that Clause 1 stand part of the Bill.

Clause 3, page 3, line 26, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

Clause 3, page 4, line 6, after “hereditament” insert “other than a qualifying retail, hospitality or leisure hereditament”

1

Before Clause 1, insert the following new Clause—
“Purpose
The purpose of this Act is to vary some non-domestic rating multipliers and to remove the charitable exemption from private schools.”

This amendment sets out the purpose of this Act and is intended to invite the House to consider whether the Bill meets the Government's stated aims of protecting the high street and encouraging investment.

14

Clause 3, page 3, line 34, at end insert—
“(9BA) Subsection (9B)(b) does not apply to grassroots music venues.”

This amendment is intended to probe the impact of the higher multiplier on grassroots music venues such as the Royal Albert Hall or the Roundhouse.

31

Clause 3, page 4, line 14, at end insert—
“(6AB) Subsection (6A)(b) does not apply to grassroots music venues.”

This amendment is intended to probe the impact of the higher multiplier on grassroots music venues such as the Royal Albert Hall or the Roundhouse.

41

Clause 3, page 4, line 36, at end insert—
“(8AB) Subsection (8A)(b) does not apply to grassroots music venues.”

This amendment is intended to probe the impact of the higher multiplier on grassroots music venues such as the Royal Albert Hall or the Roundhouse.

47

After Clause 4, insert the following new Clause—
“Review of effect on non-domestic rating policy
(1) Within six months of the day on which this Act is passed, the Chancellor of the Exchequer must conduct a review of how the measures in this Act have impacted non-domestic rating policy.
(2) The review must assess—
(a) potential changes required to non-domestic ratings as a result of the measures within this Act;
(b) what alternatives to non-domestic ratings, if any, the Government has considered.
(3) The report of the review must be laid before Parliament.”

This amendment would require the Chancellor to review the effects of this Act on wider non-domestic rating policy and consider alternatives, for example a commercial landowner levy.

48

After Clause 4, insert the following new Clause—
“Impact assessment
(1) The Secretary of State must publish and lay before Parliament an impact assessment of sections 1 to 4 of this Act on—
(a) businesses,
(b) high streets, and
(c) economic growth.
(2) An impact assessment under subsection (1) must consider—
(a) the impact on different types of businesses, including small businesses;
(b) the impact on businesses operating mainly or solely on high streets;
(c) whether the provisions will have a measureable impact on economic growth.”

This amendment, and another in the name of Lord Fox to Clause 6, would require the Secretary of State to publish an impact assessment on sections 1 to 4 of the Act before they come into force.

49

After Clause 4, insert the following new Clause—
“Sections 1 to 4: impact on businesses
(1) After regulations have been laid under sections 1 to 3 of this Act, and before such regulations take effect, the Secretary of State must conduct an assessment of the expected impact of sections 1 to 4 of this Act on businesses.
(2) The assessment must compare the amount of non-domestic rates expected to be paid by businesses before changes made by sections 1 to 4 have come into effect with the amount paid in each financial year between 1 April 2020 and 31 March 2026, taking account of—
(a) the types of businesses affected,
(b) the size of such businesses, and
(c) how the impact is expected to differ depending on the number of hereditaments a business occupies.
(3) The Secretary of State must lay before Parliament a report setting out the findings of the assessment.”

This new clause would require the Secretary of State to examine the effect of the introduction of the new multipliers on the amount of business rates paid by businesses occupying a single site compared with those occupying multiple sites; and on different types of businesses, depending on their size and the type of business.

50

After Clause 4, insert the following new Clause—
“Sections 1 to 4: impact of retail, hospitality and leisure relief
(1) The Secretary of State must, within six months of the day on which this Act is passed, conduct an assessment of the expected impact of sections 1 to 4 of this Act on relevant businesses.
(2) The assessment must compare the amount of non-domestic rates expected to be paid by relevant businesses once sections 1 to 4 come into force with the amount paid in each financial year between 1 April 2020 and 31 March 2026, taking into account retail, hospitality and leisure relief.
(3) The Secretary of State must lay before Parliament a report setting out the findings of the assessment.
(4) In this section, a “relevant business” is a business occupying a qualifying retail, hospitality or leisure hereditament.”

This amendment is intended to assess the cumulative impact on businesses of the changes in this Bill with the expected removal of retail, hospitality and leisure relief.

51

After Clause 4, insert the following new Clause—
“Application of sections 1 to 4
Sections 1 to 4 of this Act apply to relevant hereditaments in city and town centres, district and local centres, as defined by the National Planning Policy Framework.”

This amendment is intended to probe the intended application of this Act to high streets.

52

After Clause 4, insert the following new Clause—
“Sections 1 to 4: impact on local government areas
(1) The Secretary of State must, within six months of the day on which this Act is passed, conduct an assessment of the expected impact of sections 1 to 4 of this Act on relevant businesses.
(2) The assessment must compare the amount of non-domestic rates expected to be paid by relevant businesses once sections 1 to 4 come into force with the amount paid in each financial year between 1 April 2020 and 31 March 2026.
(3) The assessment must consider how the impact is expected to differ depending on local government area.
(4) The Secretary of State must lay before Parliament a report setting out the findings of the assessment.
(5) In this section, a “relevant business” is a business occupying a qualifying retail, hospitality or leisure hereditament.”

This new clause would require the Secretary of State to examine the effect of the introduction of retail, hospitality and leisure multipliers on the amount of business rates paid by businesses in different council areas.

16

Clause 3, page 3, line 36, leave out from “hereditament”” to end of line 37 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”;”

This amendment is intended to probe what hereditaments will be included in the definition of retail, hospitality or leisure.

70

After Clause 5, insert the following new Clause—
“Section 5: impact assessment
The Secretary of State must, within six months of this Act being passed, conduct an assessment of the expected impact of section 5 on state schools.”

This amendment is intended to probe potential knock-on consequences of the measures in section 5 of this Bill on state schools.

73

Clause 6, page 6, line 21, at beginning insert “Subject to the impact assessment required under section (Impact assessment) having been laid before Parliament three months before the start of the first financial year,”

This amendment is consequential on Lord Fox’s amendment to after Clause 4 “Impact assessment”.

34

Clause 3, page 4, line 16, leave out from “hereditament”” to end of line 17 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”;”

This amendment is intended to probe what hereditaments will be included in the definition of retail, hospitality or leisure.

42

Clause 3, page 4, line 38, leave out from “hereditament”” to end of line 39 and insert “means hereditaments that are wholly or mainly being used—
(a) as shops, restaurants, cafes, drinking establishments, cinemas or live music venues,
(b) for assembly and leisure, or
(c) as hotels, guest and boarding premises or self-catering accommodation.”

This amendment is intended to probe what hereditaments will be included in the definition of retail, hospitality or leisure.

67

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if 10% of students are in receipt of bursaries or scholarships for sporting excellence.”

69

Clause 5, page 6, line 11, at end insert—
“(8) Sports facilities or any area used primarily for sport in a hereditament which is wholly or mainly used for the purposes of carrying on a private school must not be included in the value of land for the purposes of calculating the chargeable amount under this paragraph.”

This amendment seeks to ensure that no part of a private school which is used primarily for sport is included in the value of the land used by the valuation agency for the purposes of calculating business rates.

66

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it is wholly or mainly concerned with providing full-time education where at least 10% of students have at least one parent or guardian serving in the military.”

This amendment seeks to exempt schools where at least 10 per cent of students have a parent or guardian who is serving in the military.

46

After Clause 4, insert the following new Clause—
“Review of impact on businesses, high streets and economic growth
(1) The Secretary of State must review the impact of sections 1 to 4 of this Act on—
(a) businesses,
(b) high streets, and
(c) economic growth.
(2) The review must consider—
(a) the impact on different types of business, including small businesses;
(b) the impact on businesses operating mainly or solely on high streets;
(c) whether the provisions have had a measurable impact on economic growth, and if so what that impact has been.
(3) The Secretary of State must lay a report of the review before Parliament within six months of the day on which those sections take effect.”

This amendment would require the Secretary of State to review the impact of sections 1 to 4 of this Act within six months.

3

Clause 1, page 2, line 5, at end insert—
“(1A) Regulations under subsection (1)(a) must provide discretion for billing authorities with regard to the application of the higher multiplier.”

This amendment seeks to introduce an element of discretion for billing authorities in the application of the higher multiplier.

Baroness Scott of Bybrook gives notice of her intention to oppose the Question that Clause 1 stand part of the Bill.

55

Clause 5, page 5, line 16, at end insert “, subject to sub-paragraph (5A).”

This amendment is consequential on the other amendments in the name of Baroness Scott of Bybrook which allow for the exemptions of certain schools.

8

Clause 3, page 3, line 27, after “more,” insert “and is not a retail premises which is open to customers for more than 18 hours a day,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses that open for longer than 18 hours a day because they are often the only retailer in the local area.

56

Clause 5, page 5, line 23, leave out “or other consideration”

This probing amendment seeks to understand what “or other consideration” refers to in regard to whether an institution is considered a private school

9

Clause 3, page 3, line 27, after “more,” insert “and is not a premises which is shared with a Post Office,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a Post Office because they provide an essential service to the community.

10

Clause 3, page 3, line 27, after “more,” insert “and is not a premises which is shared with a Banking Hub,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a banking hub because they provide an essential service to the community.

57

Clause 5, page 5, leave out lines 26 to 37

This amendment seeks to probe whether institutions providing foundation courses would be considered private schools.

58

Clause 5, page 5, line 27, leave out “wholly or mainly”

This amendment seeks the establish what the percentage cut off will be for institutions providing education for those over the compulsory school age but under 19.

59

Clause 5, page 5, line 34, leave out “or other consideration”

This probing amendment, and another in the name of Baroness Barran, seeks to understand what “or other consideration” refers to in regard to whether an institution is considered a private school.

12

Clause 3, page 3, line 31, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

60

Clause 5, page 5, line 38, leave out “wholly or mainly”

This probing amendment seeks to understand how many students will be required to have an EHC plan in an institution to be exempt from private school status.

61

Clause 5, page 5, line 39, leave out “for whom an EHC plan is maintained” and insert “with special educational needs and disabilities as defined in the Children and Families Act 2014”

This amendment would change the definition to exempt pupils with SEND.

15

Clause 3, page 3, line 35, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

62

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it is wholly or mainly concerned with providing full-time education for less than an annual fee of £27,642 per pupil.”

This amendment seeks to exempt schools that charge less than the average fee for private schools, as they are often smaller, local schools.

17

Clause 3, page 3, line 36, leave out “has such meaning” and insert “and “Banking Hub” have such meanings”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a banking hub because they provide an essential service to the community.

63

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it is wholly or mainly concerned with providing full-time education where at least 7% of gross income is spent on means-tested fee assistance.”

This amendment seeks to exempt schools where they offer bursaries or other means-tested assistance to pupils that amounts to more than 7 per cent of their gross income.

64

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it is wholly or mainly concerned with providing full-time education for gifted arts students.”

This amendment seeks to exempt schools that offer arts education, such as music and drama.

65

Clause 5, page 5, line 40, at end insert—
“(5A) An institution is not to be considered a private school for the purposes of sub-paragraph (3) if it has a religious character or other special character and there is no maintained school or academy of the same character within the specified distance from the school.
(5B) In this paragraph—
“religious character” has the meaning given under section 69 (duty to secure provision of religious education) of the School Standards and Framework Act 1998;
“other special character” has the meaning as defined by the Secretary of State by regulation;
“specified distance” is the distance specified under section 444(5) (offence: failure to secure regular attendance at school of registered pupil) of the Education Act 1996.
(5C) Regulations under this section are to be made by statutory instrument.
(5D) A statutory instrument containing regulations under this section may not be made unless a draft instrument has been laid before and approved by a resolution of each House of Parliament.”

This amendment seeks to exempt schools that are faith schools.

25

Clause 3, page 4, line 7, after “more,” insert “and is not a retail premises which is open to customers for more than 18 hours a day,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses that open for longer than 18 hours a day because they are often the only retailer in the local area.

26

Clause 3, page 4, line 7, after “more,” insert “and is not a premises which is shared with a Post Office,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a Post Office because they provide an essential service to the community.

27

Clause 3, page 4, line 7, after “more,” insert “and is not a premises which is shared with a Banking Hub,”

This amendment, along with another in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a banking hub because they provide an essential service to the community.

29

Clause 3, page 4, line 11, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

33

Clause 3, page 4, line 15, after “hospitality” insert “, manufacturing”

This amendment seeks to include the manufacturing industry in the types of business that can qualify for the lower multiplier.

75

Clause 6, page 6, line 23, leave out from “effect” to end of line 24 and insert “after an impact assessment is published assessing the impact of the provisions in section 5 on children in private schools who receive means-tested fee assistance and their access to university”

This amendment would require an impact assessment on how Clause 5 will affect the ability of pupils with means-tested assistance currently in private schools to access university before the Act is passed.

35

Clause 3, page 4, line 16, leave out “has such meaning” and insert “and “Banking Hubs” have such meanings”

This amendment, along with others in the name of Baroness Scott of Bybrook, seeks to exempt businesses which host a banking hub because they provide an essential service to the community.

76

Clause 6, page 6, line 24, leave out “2025” and insert “2026”

This amendment would delay the provisions of Clause 5 from coming into being until 2026, so that schools had time to prepare.

The above named Lords gives notice of their intention to oppose the Question that Clause 5 stand part of the Bill.