The Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026
In relation to England, a ratepayer’s liability to a non-domestic rate as regards a hereditament is determined in accordance with the Local Government Finance Act 1988 (c. 41). Liability as regards occupied local rating properties, unoccupied local rating properties and central rating is determined in accordance with formulae in Schedules 4ZA, 4ZB and 5A to that Act.
Sign in to trackLast fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
23 Feb 2026
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In force
01 Apr 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sub-paragraphs (9)(a), (9B) and (10)(a) of paragraph 10 of Schedule 4ZA, sub-paragraphs (6)(a), (6A) and (7)(a) of paragraph 3 of Schedule 4ZB, and sub-paragraphs (8)(a)(i), (8A) and (9)(a) of paragraph 6 of Schedule 5A to the Local Government Finance Act 1988. A draft of these Regulations has been laid before Parliament in accordance with subsections (7B), (7D) and (7F) of section 143 of the Local Government Finance Act 1988and approved by resolution of each House of Parliament.
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