{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-designated-area-regulations-2021/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-designated-area-regulations-2021/schedule-2/paragraph-3.json",
  "legislation": "ukdsi/2021/9780348218862",
  "legislation_title": "The Non-Domestic Rating (Designated Area) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-designated-area-regulations-2021",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "For a specified year that is not a revaluation year",
  "text": "(1) If a specified year is not a revaluation year, the billing authority’s baseline amount in respect of the designated area for the specified year is the amount calculated under sub-paragraph (2) or (3).\n(2) For the specified year beginning on 1st April 2021, the billing authority’s baseline amount is calculated in accordance with the formula—\nJ× K2 K1 where—\nJ is the amount provided in column 4 of the table in Schedule 1 in relation to the designated area;\nK1 is the small business non-domestic rating multiplier for the preceding year; and\nK2 is the small business non-domestic rating multiplier for the specified year.\n(3) For a subsequent specified year which is not a revaluation year, the baseline amount is calculated in accordance with the formula—\nL× M2 M1 where—\nL is the amount calculated under sub-paragraph (2), this sub-paragraph or paragraph 4(1) for the preceding year;\nM1 is the small business non-domestic rating multiplier for the preceding year; and\nM2 is the small business non-domestic rating multiplier for the specified year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348218862/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-30T14:48:01.566309+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}