---
title: "The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2024"
id: 474beb50-4cee-4d45-92cf-7a7f7f5157f2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/1321
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/474beb50-4cee-4d45-92cf-7a7f7f5157f2
language: en
in_force_from: 2025-01-09
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/1321/data.xml
read_on: 2026-11-10
sha256: 34aac0412544a611bf7263a2fdcc7d405500a5c2780cec95f794a979488a1734
provisions: 3
---

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

## Title and introductory text {#prelims}

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 {#regulation-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.

## 2 Calculation of small business non-domestic rating multiplier {#regulation-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.