{
  "url": "https://openlegislation.uk/non-domestic-rating-consequential-and-other-amendments-england-regulations-2024/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-consequential-and-other-amendments-england-regulations-2024/note.json",
  "legislation": "uksi/2024/246",
  "legislation_title": "The Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-consequential-and-other-amendments-england-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments which are consequential on the Non-Domestic Rating Act 2023 (c. 53) (the “2023 Act”).\nThe Local Government Finance Act 1988 (c. 41) (the “1988 Act”) makes provision for a non-domestic rating multiplier and a small business non-domestic rating multiplier. These are used to determine the chargeable amounts for hereditaments subject to a non-domestic rate. The 2023 Act amends the 1988 Act to provide a power for HM Treasury to set which hereditaments are subject to which multiplier. In consequence of the changes made by the 2023 Act, regulation 3 amends the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) so that the rules for the transitional relief scheme, provided for in those Regulations in relation to the revaluation of hereditaments, reflect this new power.\nRegulation 6 of the Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251) (the “2023 Regulations”) made an unnecessary amendment. Regulation 4(2) omits that amendment.\nRegulation 12(a) of the 2023 Regulations comes into force on 1st April 2024 and amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (the “2013 Regulations”) to update the references to provisions of the 1988 Act which were amended by the 2023 Act. Regulation 4(3) amends S.I. 2023/1251 so that a reference to a new relief added by the 2023 Act is reflected in the 2013 Regulations. The amendment to the 2023 Regulations will come into force the day before the 2023 Regulations come into force.\nRegulation 2 amends the Central Rating List (England) Regulations 2005 (S.I. 2005/551) to add a designated person to the central list. This amendment is not consequential on the 2023 Act.\nAn impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/246/note",
    "retrieved_at": "2026-10-28T21:33:56.318704+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."
}