Explanatory note
(This note is not part of the Regulations)
The Local Government Finance Act 1988 provides for billing authorities to offer discretionary relief to particular hereditaments that are subject to non-domestic rates. The Secretary of State may make regulations to require notice to be given of decisions affecting relief or to limit billing authorities’ power to offer relief.
Regulation 2 of these Regulations amends the Non-Domestic Rating (Discretionary Relief) Regulations 1989 so that a billing authority may immediately remove or vary discretionary relief previously given if it does so in order to comply with an international agreement which has legal effect in the law of England and Wales.
An impact assessment has not been produced for this instrument as it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.