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Statutory Instruments

2023 No. 1389

Rating And Valuation, England

The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023

Made

14th December 2023

Laid before the House of Commons

15th December 2023

Coming into force

15th January 2024

The Treasury make the following Regulations in exercise of the powers conferred by paragraph A10(4)(b) of Schedule 7 to the Local Government Finance Act 1988( 1 ).

Citation, extent, application and commencement

1. —(1) These Regulations may be cited as the Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (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 15th January 2024.

Calculation of small business non-domestic rating multiplier

2. In relation to—

(a) the financial year beginning on 1st April 2024, and

(b) paragraph A6 of Schedule 7 to the Local Government Finance Act 1988(calculation of small business non-domestic rating multiplier),

C is specified as 123.8.

Amanda Solloway

Scott Mann

Two of the Lords Commissioners of His Majesty’s Treasury

14th December 2023

( 1 )

1988 c. 41 . Paragraphs A4 and A6 were inserted into Schedule 7 by section 15(2) of the Non-Domestic Rating Act 2023 (c. 53) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023 (2023/1389)

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