Statutory Instruments
2026 No. 17
RATING AND VALUATION, ENGLAND
The Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026
Made
7th January 2026
Laid before Parliament
12th January 2026
Coming into force
1st April 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraph 4(2)(a) of Schedule 4ZA and paragraphs 1 and 2(2)(ga) of Schedule 9 to, the Local Government Finance Act 1988(1).
Citation, extent and commencement
1.—(1) These Regulations may be cited as the Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026.
(2) These Regulations extend to England and Wales.
(3) These Regulations come into force on 1st April 2026.
Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023
2. In regulation 2 of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023(2), for paragraph (3) substitute—
“(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—
(aa)12 months, where the occupation began before 27th November 2025; or
(bb)36 months, where the occupation began on or after 27th November 2025, 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.”.
Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003
3. In paragraph 3 of Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003(3), for “Part 1”, substitute “Part A1”(4).
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Alison McGovern
Minister of State
Ministry of Housing, Communities and Local Government
7th January 2026
1988 c. 41. Schedule 4ZA was inserted by section 1 of the Non-Domestic Rating Act 2023 (c. 53). See paragraph 11 of Schedule 4ZA for the definition of “the appropriate national authority”. See section 146(6) for the definition of “prescribed”.
S.I. 2003/2613, amended by S.I. 2004/3389.
Part A1 was inserted into Schedule 7 to the Local Government Finance Act 1988 (c. 41) (the 1988 Act) by section 15 of the Non-Domestic Rating Act 2023 (c. 53) (the 2023 Act) and amended by section 1 of the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12). Part 1 of Schedule 7 to the 1988 Act was disapplied in relation to England by Part 5 of the Schedule to the 2023 Act and repealed by paragraph 9(5) of the Schedule to the Local Government Finance (Wales) Act 2024 (asc. 6).