Ms Nusrat Ghani

With this it will be convenient to discuss the following: New clause 2—Review of impact of new multipliers— “(1) Within eighteen months of the day on which sections 1 to 4 of this Act are commenced, the Secretary of State must conduct a review of the impact of those sections. (2) The review must consider— (a) the impact of the introduction of the lower multiplier on qualifying retail, hospitality and leisure hereditaments, (b) the impact of the introduction of higher multipliers in relation to a hereditament for which the value is £500,000 or more. (3) The Secretary of State must, as soon as is reasonably practicable, publish the review and lay a copy of that review before Parliament. (4) As part of the review the Secretary of State must consult with such parties as they see fit including— (a) businesses, (b) the Valuation Office Agency; and (c) Billing Authorities.” This new clause would require the Secretary of State, within 18 months of sections 1 to 4 of the Act being commenced, to review and consult on the impact of new multipliers. New clause 3—Sections 1 to 4: impact assessment— “(1) The Secretary of State must, within six months of this Act being 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 the number of hereditaments a business occupies. (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 occupying a single site compared with those occupying multiple sites. Amendment 9, in clause 1, page 2, line 5, at end insert— “(1A) Regulations under sub-paragraph (1)(a) must provide discretion for billing authorities with regard to the application of the higher multiplier.” Amendment 1, in clause 3, page 3, line 29, after “hospitality” insert “, manufacturing”. This amendment would add manufacturing businesses to the types of business that could qualify for use of the lower multiplier. Amendment 2, page 3, line 33, after “hospitality” insert “, manufacturing”. This amendment is consequential on Amendment 1. Amendment 3, page 4, line 9, after “hospitality” insert “, manufacturing”. This amendment is consequential on Amendment 1. Amendment 4, page 4, line 13, after “hospitality” insert “, manufacturing”. This amendment is consequential on Amendment 1. Amendment 5, page 4, line 31, after “hospitality” insert “, manufacturing”. This amendment is consequential on Amendment 1. Amendment 6, page 4, line 35, after “hospitality” insert “, manufacturing”. This amendment is consequential on Amendment 1. Amendment 7, in clause 5, page 5, line 37, leave out from ”persons” to end of line 38 and insert— “who have special educational needs. “(5A) In subsection (5) “special educational needs” has the same meaning as in section 20 (When a child or young person has special educational needs) of the Children and Families Act 2014.” This amendment would mean that a school that is wholly or mainly concerned with providing education to persons with special educational needs would not be a private school for the purposes of the Act, and as a result would retain charitable relief from non-domestic rates. Amendment 8, page 5, line 38, at end insert— “, or (b) 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 that school. (5A) In sub-paragraph (5)(b)— “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 445(5) (Offence: failure to secure regular attendance at school of registered pupil) of the Education Act 1996. (5B) Regulations under this section are to be made by statutory instrument. (5C) A statutory instrument containing regulations under this section may not be made unless a draft instrument has been laid before and approved by resolution of each House of Parliament.” This amendment would provide that charitable rate relief would continue to apply to a school with a religious or other special character, if no maintained school or academy with the same character was within the statutory walking distances (as set in the Education Act 1996) from that school. Amendment 10, in clause 6, page 6, line 22, leave out “2025” and insert “2026”.