
1 

(1) These Regulations may be cited as the Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2024.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 9th January 2025.
2 
In relation to—
(a) the financial year beginning on 1st April 2025, and
(b) paragraph A6 of Schedule 7 to the Local Government Finance Act 1988 (calculation of small business non-domestic rating multiplier), C is specified as 132.
Jeff Smith
Anna Turley
Two of the Lords Commissioners of His Majesty’s Treasury
11th December 2024