The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023
These Regulations, which apply in relation to England only, have effect for the purposes of determining eligibility for, and calculating the amount of improvement relief from, non-domestic rating liability.
Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
11 Dec 2023
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In force
01 Apr 2024
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 3(1)(b) and (2) and 10(7) and (8) of Schedule 4ZA and paragraphs 3(1)(c)(ii) and (3) and 6(6) and (7) of Schedule 5A to, the Local Government Finance Act 1988and section 17(2) of the Non-Domestic Rating Act 2023.
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