---
title: "The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026"
id: 782ffce2-e313-4025-b52c-98491201798e
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/108
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/782ffce2-e313-4025-b52c-98491201798e
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/108/data.xml
read_on: 2026-11-10
sha256: 4b3cafae87029d4975f55a7816ef6379317331dc4e35fae4fae6810bf4b591f2
provisions: 5
---

# The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 108
RATING AND VALUATION, ENGLAND
The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026
Made
5th February 2026
Coming into force
1st April 2026
The Treasury make these Regulations in exercise of the powers conferred by paragraphs A6A(1)(a) and 9B(1)(a)(i) and (b) of Schedule 7 to the Local Government Finance Act 1988.
A draft of these Regulations has been laid before and approved by resolution of the House of Commons in accordance with paragraphs A12(2) and 9B(3) 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 Non-Domestic Rating High-Value Multiplier) (England) Regulations 2026.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 1st April 2026.

## 2 Interpretation {#regulation-2}

In these Regulations, “the Act” means the Local Government Finance Act 1988.

## 3 Calculation of High-Value Multiplier {#regulation-3}

In relation to financial years beginning on or after 1st April 2026, the high-value multiplier is specified as B plus 0.028.

## 4 Calculation of High-Value Multiplier: meaning of “B” {#regulation-4}

In regulation 3—
(a) where the high-value multiplier is used for the purposes of a calculation made under Schedule 4ZA to the Act—
(i) in relation to a hereditament for which the billing authority is a special authority, “B” has the meaning given in paragraph 10(3)(a) of Schedule 4ZA to the Act;
(ii) in any other case, “B” has the meaning given in paragraph 10(3)(b) of Schedule 4ZA to the Act;
(b) where the high-value multiplier is used for the purposes of a calculation made under Schedule 4ZB to the Act—
(i) in relation to a hereditament for which the billing authority is a special authority, “B” has the meaning given in paragraph 3(3)(a) of Schedule 4ZB to the Act;
(ii) in any other case, “B” has the meaning given in paragraph 3(3)(b) of Schedule 4ZB to the Act;
(c) where the high-value multiplier is used for the purposes of a calculation made under Schedule 5A to the Act, “B” has the meaning given in paragraph 6(3) of Schedule 5A to the Act.