The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026

The Local Government Finance Act 1988 (“the Act”) provides for non-domestic hereditaments to be revalued every three years. On a revaluation new non-domestic rating lists are compiled. The next compilation date is 1st April 2026.

Lifecycle

Department

Made

29 Jan 2026

—

Comes into force

TBC

Enabling power

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 57A, 140(4) and 143(1) and (2) of the Local Government Finance Act 1988. A draft of this instrument has been laid before, and approved by a resolution of, each House of Parliament in accordance with section 143(4) of that Act.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 03 Feb 2026 · 67 KB

Instrument PDF

application/pdf · 03 Feb 2026 · 429 KB