The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017

• Citation: S.I. 2017/102
• Sections: 6

Section 1 Citation, application and commencement

(1) This Order, which applies in relation to England only, may be cited as the Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017 and comes into force on 3rd March 2017.

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(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 Conditions for relief

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Section 3 Amount of E

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Section 4 Amendment of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008

(1) The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 are amended in accordance with paragraph (2).

(2) For regulation 4(g) (hereditaments not prescribed for the purposes of section 45(1)(d) of the Act) substitute—

(g) whose rateable value is less than—

(i) in relation to the financial year beginning on 1st April 2008, £2,200;

(ii) in relation to the financial year beginning on 1st April 2009, £15,000;

(iii) in relation to the financial year beginning on 1st April 2010, £18,000;

(iv) in relation to the financial years beginning on 1st April 2011, 1st April 2012, 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, £2,600;

(v) in relation to financial years beginning on or after 1st April 2017, £2,900.

Section 5 Amendment of the Non-Domestic Rating (Stud Farms) (England) Order 2009

(1) The Non-Domestic Rating (Stud Farms) (England) Order 2009 is amended in accordance with paragraph (2).

(2) For article 2 (specified amount – deduction in rateable value) substitute—

(2) The amount specified for the purposes of paragraph 2A of Schedule 6 to the Local Government Finance Act 1988 (deductions from valuation of hereditaments used for breeding horses, etc ) is—

(a) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on 1st April 2010, £4,200;

(b) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on or after 1st April 2017, £4,700.

Section 6 Revocations

(1) Subject to paragraph (2), the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 is revoked.

(2) The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 shall continue to have effect in respect of chargeable days falling before 1st April 2017.