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Statutory Instruments

2024 No. 1321

Rating And Valuation, England

The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2024

Made

11th December 2024

Laid before the House of Commons

12th December 2024

Coming into force

9th January 2025

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 2024.

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

(3) These Regulations come into force on 9th January 2025.

Calculation of small business non-domestic rating multiplier

2. In relation to—

(a) the financial year beginning on 1st April 2025, 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 132.

Jeff Smith

Anna Turley

Two of the Lords Commissioners of His Majesty’s Treasury

11th December 2024

( 1 )

1988 c. 41 . Paragraphs A6 and A10 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Status: This is the original version (as it was originally made).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 2024 (2024/1321)

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