The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023

• Citation: S.I. 2023/1389
• Sections: 2

Section 1 Citation, extent, application and commencement

(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.

Section 2 Calculation of small business non-domestic rating multiplier

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.