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The Local Government Finance Act 1988 (Calculation of Non-Domestic Rating Multipliers for Retail, Hospitality or Leisure) (England) Regulations 2026

Paragraphs A6A and 9B of Schedule 7 to the Local Government Finance Act 1988 (c. 41) (“the Act”) were inserted by the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), enabling the Treasury to make regulations for additional non-domestic rating multipliers for the purpose of the calculation of business rates under the Act. These Regulations specify the additional multipliers that will apply to retail, hospitality or leisure (“RHL”) hereditaments in respect of financial years beginning on or after 1st April 2026. The Regulations specify the calculation for the RHL multipliers that apply to occupied RHL hereditaments, including those located in a special authority (as defined in section 144(6) of the Act).

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
06 Jan 2026
In force
01 Apr 2026