The Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023
Schedule 4ZA to the Local Government Finance Act 1988 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 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
21 Nov 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 4(2)(a) and 10(6) of Schedule 4ZA to, the Local Government Finance Act 1988.
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