In the United Kingdom Internal Market Bill, the Government is seeking to ensure unfettered access to the UK internal market for “qualifying Northern Ireland goods”. On 30 November 2020, the House of Lords is due to debate the draft Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020. They contain the definition of “qualifying Northern Ireland goods” that will apply to the bill. This article explains the background to the regulations, and why the Government also intends to introduce further legislation in this area.
Documents to download
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Non-Domestic Rating (Lists) (No. 2) Bill: Briefing for Lords Stages (295 KB, PDF)
The Non-Domestic Rating (Lists) (No. 2) Bill has one substantive clause. It would postpone the next revaluation for business rates in England and Wales by a year to 1 April 2023.
The bill replaces a similar bill the Government introduced in the Lords earlier in the current parliamentary session, the Non-Domestic Rating (Lists) Bill. That bill would have brought the revaluation forward a year to 1 April 2021 from 1 April 2022. However, that bill has not progressed due to the Covid-19 pandemic. Instead, by delaying the revaluation, the Government has said it aims to help firms affected by the pandemic.
In the UK, all non-domestic properties pay rates known as ‘business rates’ unless subject to an exemption. The administration of such rates is devolved to Scotland, Wales and Northern Ireland.
A property’s business rates bill is determined by multiplying its ‘rateable value’, which is its estimated open market rental value on a set date, by a national ‘multiplier’. In England and Wales, the Valuation Office Agency (VOA) sets rateable values independently of government and these appear on non-domestic rating lists. The UK Government sets the national multiplier in England and the Welsh Government does so in Wales. These values are then used to calculate bills.
A process called revaluation regularly takes place to help ensure that rateable values reflect changes in the property market. This sees the rateable values of all business and other non-domestic property in England reviewed by the VOA at specified intervals. Currently, revaluation is scheduled to take place every five years from 1 April 2017 and would therefore next take place on 1 April 2022. The bill would reset the next revaluation to 1 April 2023 to take account of the coronavirus pandemic.
Related Links
Documents to download
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Non-Domestic Rating (Lists) (No. 2) Bill: Briefing for Lords Stages (295 KB, PDF)
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The Legislative Reform (Renewal of Radio Licences) Order 2020 is a specific kind of statutory instrument called a legislative reform order (LRO). Such orders are designed to reduce certain burdens caused by legislation. These particular orders would extend analogue radio licences due to expire from 2022 for a further ten-year period on the condition that they also provide a service on an appropriate digital radio multiplex.
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The regulation of product safety, and weights and measures, is based on EU law. The European Union (Withdrawal) Act 2018 brings this EU law into UK statute, so that it will continue to have effect after the end of the transition period. Amendments since have made to enable this framework to operate smoothly in the UK, and added provisions such as a UK conformity mark. This article looks at a further statutory instrument that amends retained EU law in the area, particularly in light of the Northern Ireland Protocol.
