---
title: "The Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026"
id: 478a65b9-8092-496f-9e80-56f433117d98
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/17
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/478a65b9-8092-496f-9e80-56f433117d98
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/17/data.xml
read_on: 2026-11-10
sha256: 4127253ffdee90376a37301b2b7d2d60f11748bbec8900fa8a0b2daf29058c95
provisions: 4
---

# The Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

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 {#regulation-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.

## 2 Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023 {#regulation-2}

In regulation 2 of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023, 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.
.

## 3 Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 {#regulation-3}

In paragraph 3 of Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003, for “Part 1”, substitute “Part A1”.