Citation, extent, application, commencement and interpretation

1. —(1) These Regulations may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023.

(2) These Regulations extend to England and Wales and apply in relation to England only.

(3) These Regulations come into force on 1st April 2024.

(4) In these Regulations—

“ A ” has the meaning given in paragraph 10(2) of Schedule 4ZA to the Act;

“ the Act ” means the Local Government Finance Act 1988 .

Conditions for relief

2. —(1) For the purposes of paragraph 4(2)(a) of Schedule 4ZA to the Act (occupied hereditaments: chargeable amount), the conditions to be satisfied are that on the chargeable day concerned—

(a) A, in relation to the hereditament, is not more than £15,000, and

(b) the ratepayer occupies only one hereditament in England.

(2) In determining whether the ratepayer occupies only one hereditament in England (“hereditament A”), the ratepayer’s occupation of any other hereditament in England (“hereditament B”) is disregarded where the conditions in either paragraph (3) or (4) are satisfied.

(3) The conditions are that—

(a) the ratepayer’s occupation of hereditament B started on a date after that ratepayer started to occupy hereditament A, and

(b) on the chargeable day concerned—

(i) the ratepayer has occupied hereditament B for a period not exceeding 12 months, and

(ii) the chargeable amount as regards hereditament B is not calculated in accordance with paragraph 4(1)(a) of Schedule 4ZA to the Act( 2 ).

(4) The conditions are that on the chargeable day concerned—

(a) A, in relation to hereditament B, is not more than £2,899,

(b) the aggregate value of all the hereditaments the ratepayer occupies in England (but excluding any hereditament B that falls within paragraph (3)) is not more than—

(i) where hereditament A is situated in Greater London, £27,999;

(ii) where hereditament A is situated outside Greater London, £19,999, and

(c) the chargeable amount as regards hereditament B is not calculated in accordance with paragraph 4(1)(a) of Schedule 4ZA to the Act.

Amount of E

3. —(1) For the purposes of paragraph 10(6) of Schedule 4ZA to the Act, the amount of E is found in accordance with paragraphs (2) to (3).

(2) Where A, in relation to the hereditament, is not more than £12,000, E is 5,000,000.

(3) Where A, in relation to the hereditament, is more than £12,000 but not more than £15,000, E is the amount calculated in accordance with the formula—

(4) Amounts calculated in accordance with paragraph (3) must be calculated to three decimal places only.

Amendment of the Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017

4. —(1) The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017( 3 ) is amended as follows.

(2) In article 1, omit paragraphs (2) and (3).

(3) Omit articles 2 and 3.