Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Business improvement district definition

What does Business improvement district mean? In practice, a business improvement district (BID) is a defined commercial area in which qualifying non-domestic ratepayers fund agreed local improvements through a statutory levy, approved by ballot. The levy is collected by the billing authority alongside business rates and ring-fenced for projects that enhance the trading and public-realm environment, in addition to (not in place of) the authority’s baseline services. Across England and Wales, Scotland and Northern Ireland, BIDs are created and governed by legislation and regulations that set core features, including: the proposal and business plan, the ballot tests (often dual majorities by number and rateable value),...

Legal framework and practice for business rates: BIDs, business rate supplements, rates retention, designated areas, safety nets, levies and reforms

Published by a LexisNexis Local Government expert

Practice notes

This Practice Note forms part of a wider set addressing National Non-Domestic Rates (NNDR). It looks at business improvement districts (BIDs), outlining their purpose, what they are, and the processes for their creation and funding. It also considers business rates supplements and the retention of NNDR by local authorities.

What are business improvement districts?

Section 41 of the Local Government Act 2003 (LGA 2003) introduces the statutory framework for BIDs. Under it, a billing authority may impose an additional levy on ratepayers within a BID area to finance projects that deliver extra services or further enhancements for the benefit of the local community (defined broadly as ‘those who live, work or carry’ on any activity in the district). Two or more billing authorities can agree to establish BIDs that span their borders, known as joint arrangements. Bodies running BID schemes are classed as a ‘relevant body’ for the purposes of the Localism Act 2011. BID schemes that were in place during the coronavirus (COVID-19) pandemic could be extended; however, nothing restricted the termination or modification of BID arrangements in line with regulations made under LGA 2003, s 54(4)...

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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...

Web page updated on 21/05/2026

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