{
  "url": "https://openlegislation.uk/non-domestic-rating-designated-areas-etc-regulations-2017/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-designated-areas-etc-regulations-2017/schedule-2/paragraph-4.json",
  "legislation": "uksi/2017/318",
  "legislation_title": "The Non-Domestic Rating (Designated Areas etc.) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-designated-areas-etc-regulations-2017",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "For a specified year that is not a revaluation year",
  "text": "(1) If a specified year is not a revaluation year, a billing authority’s baseline amount in respect of a designated area for the specified year is the amount calculated under sub-paragraph (2) or (3).\n(2) For the specified year beginning on 1st April 2018, the baseline amount is calculated in accordance with the formula—\nJ× K2 K1 where—\nJ is the amount provided in column 4 of the table in Schedule 1 in relation to the designated area;\nK2 is the small business non-domestic rating multiplier for the specified year; and\nK1 is the small business non-domestic rating multiplier for the preceding year.\n(3) For a subsequent specified year which is not a revaluation year, the baseline amount is calculated in accordance with the formula—\nL× M2 M1 where—\nL is the amount calculated under sub-paragraph (2), this sub-paragraph or paragraph 5(1) for the preceding year;\nM2 is the small business non-domestic rating multiplier for the specified year; and\nM1 is the small business non-domestic rating multiplier for the preceding year.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 4 in force at 1.4.2017, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/318/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-28T23:13:38.360023+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."
}