
2023 No. 1389
Rating And Valuation, England
The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023
Made 14th December 2023
Laid before the House of Commons 15th December 2023
Coming into force 15th January 2024
The Treasury make the following Regulations in exercise of the powers conferred by paragraph A10(4)(b) of Schedule 7 to the Local Government Finance Act 1988.
Citation, extent, application and commencement
1 

(1) These Regulations may be cited as the Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 15th January 2024.
Calculation of small business non-domestic rating multiplier
2 
In relation to—
(a) the financial year beginning on 1st April 2024, 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 123.8.
Amanda Solloway
Scott Mann
Two of the Lords Commissioners of His Majesty’s Treasury
14th December 2023