---
title: "The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023"
id: 9daaedad-551a-45bb-b2be-1aa1ccefcbb3
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/1389
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/9daaedad-551a-45bb-b2be-1aa1ccefcbb3
language: en
in_force_from: 2024-01-15
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/1389/data.xml
read_on: 2026-11-10
sha256: 63e960d9614e8f5b23db386ded7edd6935487f29dd2404db2ad31f9fe21de0fb
provisions: 3
---

# The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 1389
Rating And Valuation, England
The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023
Made
14th December 2023
Laid before the House of Commons
15th December 2023
Coming into force
15th January 2024
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 2023.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 15th January 2024.

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

In relation to—
(a) the financial year beginning on 1st April 2024, 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 123.8.