---
title: "The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026"
id: 8c577f2f-a279-45ad-85f7-fcede3f1574f
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/247
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/8c577f2f-a279-45ad-85f7-fcede3f1574f
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/247/data.xml
read_on: 2026-11-10
sha256: b2db947407dc9ec5e6464522c3f59ce624f08338bfea0e7044b8e79505e4095a
provisions: 3
---

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

## Title and introductory text {#prelims}

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.
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 {#regulation-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.

## 2 Amendment of the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 {#regulation-2}

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