Paragraph A6A F1F2
The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are—
higher, but not more than 0.1 higher, than the non-domestic rating multiplier for that year, or
lower than the non-domestic rating multiplier for that year, but not more than 0.2 lower than the small business non-domestic rating multiplier for that year.
Regulations under sub-paragraph (1)(b)—
may not provide for the calculation of more than two multipliers;
may provide for adjustments to a calculation so that it produces a different multiplier for a given financial year for the purposes of Schedule 4ZB or 5A (or both) to the multiplier for that year for the purposes of Schedule 4ZA.
Annotations
Textual amendments
- F1
Sch. 7 Pt. A1 inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(2), 19(6); S.I. 2023/1248, reg. 2(a) (with reg. 3)
- F2
Sch. 7 Pt. A1 Ch. 3A 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. 1(3), 6(1)