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In force since 2026-04-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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5 provisions
Title and introductory text
2024 No. 111
Rating And Valuation, England
The Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2024
Made
31st January 2024
Coming into force in accordance with paragraph 1(3)
The Treasury make these Regulations in exercise of the powers conferred by sub-paragraphs (9)(a) and (10)(a) of paragraph 10 of Schedule 4ZA, sub-paragraphs (6)(a) and (7)(a) of paragraph 3 of Schedule 4ZB, and sub-paragraphs (8)(a) and (9)(a) of paragraph 6 of Schedule 5A, to the Local Government Finance Act 1988.
A draft of these Regulations was laid before Parliament in accordance with subsections (7B), (7D) and (7F) of section 143 of the Local Government Finance Act 1988 and approved by resolution of each House of Parliament.
Propose a change1 Citation, extent, application and commencement
(1) These Regulations may be cited as the Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2024.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(2A) These Regulations do not apply to financial years beginning on or after 1st April 2026.
(3) These Regulations come into force on the day after the day on which they are made.
Propose a change2 Local rating: occupied hereditaments
(1) For the purposes of the provisions mentioned in paragraph (2)—
(a) M is prescribed as D for any chargeable day for which A is not more than £50,999, but
(b) in any other case M is prescribed as B.
(2) The provisions are paragraphs 1(a) (chargeable amount before any reliefs), 2(1)(a) (charitable rate relief) and 3 (improvement rate relief) of Schedule 4ZA to the Local Government Finance Act 1988.
Propose a change3 Local rating: unoccupied hereditaments
(1) For the purposes of the provisions mentioned in paragraph (2)—
(a) M is prescribed as D for any chargeable day for which A is not more than £50,999, but
(b) in any other case M is prescribed as B.
(2) The provisions are paragraphs 1(1)(a) and 1(2)(a) (chargeable amount before any reliefs) of Schedule 4ZB to the Local Government Finance Act 1988.
Propose a change4 Central rating
(1) For the purposes of the provisions mentioned in paragraph (2)—
(a) M is prescribed as D for any chargeable day for which A is not more than £50,999, but
(b) in any other case M is prescribed as B.
(2) The provisions are paragraphs 1(a) (chargeable amount before any reliefs), 2(4)(a) (charitable rate relief), 3 (improvement rate relief) and 4(4) (unoccupied hereditaments rate relief) of Schedule 5A to the Local Government Finance Act 1988.
Propose a change