Paragraph 6 F1

(1)

This paragraph applies for the purposes of this Schedule.

(2)

“A” is—

(a)

where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;

(b)

in any other case, the rateable value shown for the day in that list against the ratepayer’s name.

(3)

“B” is the non-domestic rating multiplier F2in relation to England for the financial year.

(4)

“C” is the number of days in the financial year.

(5)

“D” is the small business non-domestic rating multiplier for the financial year.

(F35A)

“F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(5B)

Regulations under sub-paragraph (5A) may prescribe different amounts, or different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 4A(2)(b)(i).

(6)

“G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.

(7)

Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.

(8)

“M” is—

(F4a)

in relation to England—

(i)

F5the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or

(ii)

for the purposes of a provision where there is no such prescription, B;

(b)

in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.

(F68A)

Regulations under sub-paragraph (8) may prescribe—

(a)

B or D,

(b)

in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or

(c)

in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule.

(8B)

In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.

(9)

Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—

(a)

the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;

(b)

the location of hereditaments;

(c)

the use of hereditaments;

(d)

the physical characteristics of hereditaments;

(e)

ratepayers in respect of hereditaments falling within prescribed descriptions;

(F7ea)

the description of hereditaments in the local non-domestic rating list in which they are shown;

(10)

Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).

(11)

“U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—

(a)

have been certified by the central valuation officer as unoccupied under that paragraph, and

(b)

fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).

Annotations

Textual amendments

F1: 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)
F2: Words in Sch. 5A para. 6(3) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(4)
F3: Sch. 5A para. 6(5A)(5B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(d), 23(2)(b)
F4: Sch. 5A para. 6(8)(a)(b) substituted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(c), 23(3)(a)
F5: Words in Sch. 5A para. 6(8)(a) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(a), 6(1)
F6: Sch. 5A para. 6(8A)(8B) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(b), 6(1)
F7: Sch. 5A para. 6(9)(ea) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(c), 6(1)

Notes on Schedule 5A

Modifications

C1: Sch. 5A 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)