LegalizeThe Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026
The AF is different for different classes of hereditament based on rateable values. Regulation 12 further provides that once the chargeable amount is calculated the mandatory reliefs (such as charitable relief and small business rate relief) are deducted.
Regulation 13 modifies the rules in relation to cases where, after 1st April 2026, there has been a change to the rateable value of the hereditament.
Regulation 14 modifies regulations 7, 10 and 13 in cases where there has been a change to the rateable value of the hereditament on 1st April 2026.
Regulation 15 modifies the rules in relation to cases where the hereditament is partly-occupied in an early relevant year.
Regulation 16 provides for a supplement to be applied to the chargeable amounts calculated for the financial year beginning on 1st April 2026 for those hereditaments which are “defined hereditaments” under regulation 5 but in respect of which transitional relief does not apply.
Regulations 17 to 22 make provision requiring the valuation officer to certify rateable values for the purposes of the application of the rules in these Regulations. Regulation 23 provides for the procedure to be followed in the case of appeals against such certificates.
Regulation 24 revokes regulations 16 to 21 (certificates) of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265), which provide for the issuing of certificates and appeals against certification in relation to the 2017 rating lists. This is subject to a saving provision for regulation 20(7), which requires the valuation officer to retain a certificate and permit inspection, where a certificate is subject to an ongoing appeal.
The Schedule makes provision for cases where a hereditament splits, or is merged with one or more other hereditaments, whether the split or merger occurs on or after 1st April 2026.
An impact assessment has not been produced for this instrument because it modifies an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.
Footnotes
1988 c. 41. Section 57A was inserted by section 65 of the Local Government Act 2003 (c. 26) and section 143(4) was amended by paragraphs 9 and 24(1) and (3) of Schedule 7 to the same Act.
S.I. 2022/1403, amended by section 19(1)(c) of, and paragraphs 20 to 31 of the Schedule to, the Non-Domestic Rating Act 2023 (c. 53) and by S.I. 2023/1251 and 2024/246.
See section 144(6) of the Local Government Finance Act 1988 for the meaning of a special authority.
A special authority’s non-domestic rating multiplier for a year is set under Part 2 of Schedule 7 to the Local Government Finance Act 1988. This may differ from the non-domestic rating multiplier for the year set under Part A1 of that Schedule.
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