Statutory Instruments
2017 No. 102
Rating And Valuation, England
The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017
Made
6th February 2017
Laid before Parliament
8th February 2017
Coming into force
3rd March 2017
The Secretary of State, in exercise of the powers conferred by sections 43(4B)(a), 44(9)(a), 45(l)(d), (9) and (10), 143(l) and (2), 146(6) of, and paragraph 2A(2)(a) of Schedule 6 to, the Local Government Finance Act 1988( 1 ), makes the following Order:
Citation, application and commencement I1
1. —(1) This Order, which applies in relation to England only, may be cited as the Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017 and comes into force on 3rd March 2017.
F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions for relief
F3 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of E
F4 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 I2
4. —(1) The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008( 2 ) are amended in accordance with paragraph (2).
(2) For regulation 4(g) (hereditaments not prescribed for the purposes of section 45(1)(d) of the Act) substitute—
“ (g) whose rateable value is less than—
(i) in relation to the financial year beginning on 1st April 2008, £2,200;
(ii) in relation to the financial year beginning on 1st April 2009, £15,000;
(iii) in relation to the financial year beginning on 1st April 2010, £18,000;
(iv) in relation to the financial years beginning on 1st April 2011, 1st April 2012, 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, £2,600;
(v) in relation to financial years beginning on or after 1st April 2017, £2,900. ”
Amendment of the Non-Domestic Rating (Stud Farms) (England) Order 2009 I3
5. —(1) The Non-Domestic Rating (Stud Farms) (England) Order 2009( 3 ) is amended in accordance with paragraph (2).
(2) For article 2 (specified amount – deduction in rateable value) substitute—
“ 2. The amount specified for the purposes of paragraph 2A of Schedule 6 to the Local Government Finance Act 1988 (deductions from valuation of hereditaments used for breeding horses, etc ) is—
(a) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on 1st April 2010, £4,200;
(b) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on or after 1st April 2017, £4,700. ”
Revocations I4
6. —(1) Subject to paragraph (2), the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012( 4 ) is revoked.
(2) The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 shall continue to have effect in respect of chargeable days falling before 1st April 2017.
Signed by authority of the Secretary of State for Communities and Local Government
Marcus Jones
Parliamentary Under Secretary of State
Department for Communities and Local Government
6th February 2017
1988, c.41 . Sections 43(4A) to (4D) and 44(7) to (9) were inserted by section 61 of the Local Government Act 2003 (c.26) . Subsections (4B) to (4D) of section 43 were amended by section 70 of the Localism Act 2011 (c.20) . Section 44 has been amended by sections 139 and 194 of, and Schedule 5 to, the Local Government and Housing Act 1989 (c.42) and section 117 of, and Schedule 13 to, the Local Government Finance Act 1992 (c.14) .
S.I. 2008/386 , amended by S.I. 2009/353 , S.I. 2010/408 and S.I. 2015/1641 .
S.I. 2012/148 , amended by S.I. 2013/15 , S.I. 2014/43 , S.I. 2015/106 and S.I. 2016/143 .