Statutory Instruments
2023 No. 231
Rating And Valuation, England
The Rating Lists (Valuation Date) (England) Order 2023
Made
27th February 2023
Laid before Parliament
2nd March 2023
Coming into force
1st April 2023
The Secretary of State makes the following Order in exercise of the powers conferred by section 143(1) of, and paragraph 2(3)(b) of Schedule 6 to, the Local Government Finance Act 1988( 1 ).
Citation, commencement and extent
1. —(1) This Order may be cited as the Rating Lists (Valuation Date) (England) Order 2023 and comes into force on 1st April 2023.
(2) This Order extends to England and Wales.
Valuation date
2. 1st April 2024 is specified as the day by reference to which the rateable values of non-domestic hereditaments are to be determined for the purposes of local and central non-domestic rating lists when they are next compiled for England after this Order comes into force.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
Lee Rowley
Parliamentary Under Secretary of State
Department for Levelling Up, Housing and Communities
27th February 2023