Policy background
Non-domestic rates, commonly called business rates, are collected by billing authorities.
	In the Budget 2016, the Government committed to link local authority business rates systems to HMRC’s digital tax accounts so that businesses can manage their rates in one place alongside other taxes.
	The Government announced in a consultation response document in March 2018 that it will delay implementation until after the start of the three-year revaluation cycle of non-domestic rates from 2024 and will aim to implement the system at the earliest opportunity thereafter.
	HMRC will have a leading role in designing and building the digital billing and collection service for business rates. However, HMRC functions do not currently extend to this work. This legislation provides HMRC the power to begin designing and developing the digital service. Further legislation will be needed to underpin the digital service in due course.