The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2010

• Citation: S.I. 2010/1655
• Sections: 2

Section 1 Citation, application, and commencement

This Order, which applies to England only, may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2010 and shall come into force on 23rd July 2010.

Section 2 Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004

(1) The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004 is amended as follows.

(2) In article 6, at the beginning of paragraph (1), before “The amount of E”, insert “Except where article 7(1) applies,”.

(3) After article 6, add—

Amount of E between 1st October 2010 and 30th September 2011

(7)

(1) This article applies where the chargeable day for which small business rate relief is sought falls on a date in the period beginning with 1st October 2010 and ending on 30th September 2011.

(2) The amount of E prescribed for the purposes of subsection 44(9) of the Act, where the rateable value of the hereditament shown in the local non-domestic rating list for the chargeable day for which small business rate relief is sought—

(a) is not more than £6,000, shall be 5,000,000;

(b) is more than £6,000 and not more than £12,000, shall be, subject to paragraph (3), the amount derived from dividing 6000 by the figure reached by subtracting 6000 from the rateable value of the hereditament shown in the local non-domestic rating list for that day; and

(c) is more than £12,000 and not more than the amount prescribed, as regards the hereditament, in article 3(3), shall be 1.

(3) Amounts calculated under paragraph (2)(b) shall be calculated to three decimal places only—

(a) adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and

(b) ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.