{
  "url": "https://openlegislation.uk/non-domestic-rating-designated-areas-regulations-2025/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/non-domestic-rating-designated-areas-regulations-2025/schedule-2/paragraph-5.json",
  "legislation": "uksi/2025/180",
  "legislation_title": "The Non-Domestic Rating (Designated Areas) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-designated-areas-regulations-2025",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Standard business rate baseline: non-revaluation year",
  "text": "(1) If a specified year is not a revaluation year, a billing authority’s standard business rate 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 with 1st April 2025, a billing authority’s standard business rates baseline amount is calculated in accordance with the formula—\nN × P 2 P 1\n(3) For a subsequent specified year that is not a revaluation year, the standard business rate baseline amount is calculated in accordance with the formula—\nQ × P 2 P 1",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/180/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-28T21:20:16.886180+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."
}