National non-domestic rates—business improvement district, business rate supplements and retention


Produced in partnership with Alan Murdie of Council Tax Legal Services
Practice notes

National non-domestic rates—business improvement district, business rate supplements and retention


Produced in partnership with Alan Murdie of Council Tax Legal Services

Practice notes
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This Practice Note covers business improvement districts (BIDs), explaining what they are, how they are created and funded. It also covers business rates supplements and retention of national non-domestic rates (NNDR) by local authorities.

What are business improvement districts?

Section 41 of the Local Government Act 2003 (LGA 2003) provides for the introduction of BIDs. This allows a billing authority to place an additional levy on ratepayers in the BID area to fund projects providing additional services or improvements for the benefit to the local community (defined broadly as ‘those who live, work or carry’ on any activity in the district. Two or more billing authorities may agree to establish BIDs (known as joint arrangements) in respect of a BID which spans authority boundaries. Owing to the impact of the coronavirus (COVID-19) pandemic BID schemes which existed may be extended; nothing prevents the termination or alteration of BID arrangements in accordance with regulations made under LGA 2003, s 54(4).

The intention of the system is to encourage local authorities

Alan Murdie
Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable organisations.

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Business improvement district definition
What does Business improvement district mean?

A partnership between a local authority and the local business community to develop projects and services that will benefit the trading environment within the boundary of a clearly defined commercial area, paid for through an additional charge on their business rates.

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