Paragraph 4 Small business rate reliefF1

(1)

Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated F2in accordance with the formula—

\frac{A \times M}{C \times E}

(2)

This paragraph applies—

(a)

in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;

(b)

in relation to Wales, where—

(i)

the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and

(ii)

on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3)

If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—

(a)

makes a statement in the application which the ratepayer knows to be false in a material particular, or

(b)

recklessly makes a statement in the application which is false in a material particular,

the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

Annotations

Textual amendments

F1: Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)
F2: Words in Sch. 4ZA para. 4(1) substituted for Sch. 4ZA para. 4(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(c), 23(3)(a)

Notes on Schedule 4ZA

Modifications

C1: Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)