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This Statutory Instrument corrects an error made in S.I. 2025/1093 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2026 No. 247

RATING AND VALUATION, ENGLAND

The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026

Made

9th March 2026

Laid before Parliament

10th March 2026

Coming into force

1st April 2026

The Treasury make these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraph 10 (9C) of Schedule 4ZA to, the Local Government Finance Act 1988(1).

Citation, commencement, extent and application

1.—(1) These Regulations may be cited as the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026.

(2 ) These Regulations come into force on 1st April 2026.

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

Amendment of the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025

2. In paragraph 4 of Schedule 1 (excluded purposes) to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025(2), omit sub-paragraph (k).

Gen Kitchen

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty's Treasury

9th March 2026

(1)

1988 c. 41. Schedule 4ZA to the Local Government Finance Act 1988 was inserted by section 1 (3) of the Non-Domestic Rating Act 2023 (c. 53). Paragraph 10 (9C) of Schedule 4ZA to the Local Government Finance Act 1988 was inserted by section 3 (2) (b) of the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12).

(2)

S.I. 2025/1093.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026 (2026/247)
Version from: original only

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in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
italics Defined term
dfn Defined term (alternative style)
gry bckgrd the in-force status of the provision is complex, check the footnotes

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