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Non-domestic rating bill concludes report stage in the Lords

19 March 2025

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Members of the House of Lords concluded their further examination of the Non-Domestic Rating (Multipliers and Private Schools) Bill during report stage on Tuesday 18 March.

The Non-Domestic Rating (Multipliers and Private Schools) Bill contains a range of measures that will allow HM Treasury to:

  • introduce lower non-domestic rating multipliers for retail, hospitality and leisure properties
  • introduce higher multipliers for large companies whose properties exceed £500,000
  • remove the rate relief from private schools registered as charities.

Detailed scrutiny 

Report stage is an extra chance for members to closely scrutinise elements of the bill and make changes.    

Proposed changes 

Members speaking at report state put forward amendments to the bill, which were considered during the course of the debate.

Votes

There were six divisions (votes) on proposed changes to the bill.

  • retaining the standard multiplier for hospitals, medical and dental schools
  • exemptions for large retail stores 
  • defining industries which can qualify for lower multipliers or exemption
  • non-domestic rates paid by retailers not on the high street 
  • requiring reviews by the Secretary of State on certain provisions in this legislation
  • removing the provisions of the bill that would strip charitable relief from non-domestic rates for private schools in England.

Members voted to agree to these amendments, so the changes were made.

Catch up

Explore further information 

Find out more about the bill in the House of Lords Library briefing.

Next steps

Third reading, a final chance to 'tidy up' the bill and make sure the new law is effective, workable and without loopholes, is scheduled for Monday 24 March.

What's happened so far?

Committee stage

Line-by-line examination of the bill took place during committee stage on Thursday 27 February and Monday 24 February.

Second reading

Second reading, the main debate on the key principles and main purpose of the draft law, took place on Wednesday 29 January.

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