Paragraphs A6A and 9B of Schedule 7 to the Local Government Finance Act 1988 (c. 41) (“the Act”) were inserted by the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), enabling the Treasury to make regulations for additional non-domestic rating multipliers for the purpose of the calculation of business rates under the Act. These Regulations specify the high-value multiplier that will apply to hereditaments in respect of financial years beginning on or after 1st April 2026. The Regulations specify the calculation for the high-value multiplier that applies to hereditaments for which the value is £500,000 or more, including those located in a special authority (as defined in section 144(6) of the Act).