This House of Lords Library Briefing has been prepared in advance of the second reading in the House of Lords of the Non-Domestic Rating (Preparation for Digital Services) Bill (HL Bill 177 of 2017-19) on 11 June 2019.
Non-Domestic Rating (Preparation for Digital Services) Bill: Briefing for Lords Stages (144KB PDF)
The Non-Domestic Rating (Preparation for Digital Services) Bill is a two-clause government bill. The Speaker of the House of Commons has certified it as a money bill. The bill would provide HM Revenue and Customs (HMRC) with powers to incur expenditure to prepare digital services intended to link local authority non-domestic rates (also known as business rates) systems with HMRC’s digital tax accounts. At present, HMRC cannot incur such expenditure because its statutory functions do not include the administration of business rates.
Business rates are a property tax on non-domestic properties, calculated based on the property’s rateable value. This is a periodic valuation of a property’s rental value on the open market multiplied by a ‘multiplier’ set by the Government. The occupier of the property pays the business rates. These are collected by billing authorities, which in most cases are local authorities.
There have been recent reforms to the business rates system. David Cameron’s Conservative Government committed in the 2016 Budget to link business rates payment systems with HMRC’s online tax accounts. This followed two business rates reviews between 2014 and 2016.
This briefing summarises the bill’s provisions, the policy background, and the bill’s House of Commons stages.
Non-Domestic Rating (Preparation for Digital Services) Bill: Briefing for Lords Stages (144KB PDF)
The Sovereign Grant Bill is a government bill which would amend how the sovereign grant is set. This is a grant paid to the King to support the work of the sovereign. The bill would enable the size of the sovereign grant to be reduced following the completion of a 10-year works project on Buckingham Palace. The bill received cross-party support and was not amended in the House of Commons.
The Commercial Payments Bill [HL] seeks to tackle late payments to small businesses. It would impose minimum payment periods for invoices, prohibit the use of retentions in construction contracts and provide the small business commissioner with greater powers. The bill received an unopposed second reading in the House of Lords on 9 June 2026. 30 government amendments were made to the bill at committee stage.
![Commercial Payments Bill [HL]: Progress in the Lords](https://lordslibrary-parliament.studio24.dev/content/uploads/sites/2/2020/01/Business-VIGs-568x426.jpg)
The Financial Services and Markets Bill [HL] is a wide-ranging bill that aims to reform the way the UK financial services sector is regulated. This briefing provides a summary of the bill’s second reading and committee stage in the House of Lords ahead of its further consideration at report.
![Financial Services and Markets Bill [HL]: Progress in the Lords](https://lordslibrary-parliament.studio24.dev/content/uploads/sites/2/2020/09/Economy-568x426.png)