The Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026
Schedule 4ZA to the Local Government Finance Act 1988 (“the 1988 Act”) provides that small business rate relief is available to ratepayers when conditions prescribed by the Secretary of State in regulations are satisfied.
Sign in to trackLast fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
07 Jan 2026
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In force
01 Apr 2026
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraph 4(2)(a) of Schedule 4ZA and paragraphs 1 and 2(2)(ga) of Schedule 9 to, the Local Government Finance Act 1988.
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