{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5A/paragraph-1",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5A/paragraph-1.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/5A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—\nA×MC",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A 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. 3(3), 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5A para. 1 substituted for Sch. 5A para. 1(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(a), 23(3)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5A para. 1 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(1) (with regs. 4, 11)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/1",
    "retrieved_at": "2026-10-29T09:47:47.629286+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."
}