{
  "url": "https://openlegislation.uk/non-domestic-rating-multipliers-and-private-schools-act-2025/section-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-multipliers-and-private-schools-act-2025/section-3.json",
  "legislation": "ukpga/2025/12",
  "legislation_title": "Non-Domestic Rating (Multipliers and Private Schools) Act 2025",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-multipliers-and-private-schools-act-2025",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Application of multipliers",
  "text": "(1) The Local Government Finance Act 1988 is amended as follows.\n(2) In Schedule 4ZA (chargeable amount for occupied hereditaments), in paragraph 10 (interpretation)—\n(a) in sub-paragraph (9)(a), for “whichever of B or D is” substitute “the multiplier”;\n(b) after sub-paragraph (9A) insert—\n“(9B) Regulations under sub-paragraph (9) may prescribe—\n(a) B or D,\n(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or\n(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.\n(9C) In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;\n(c) in sub-paragraph (10) after paragraph (e) insert—\n“(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;”.\n(3) In Schedule 4ZB (chargeable amount for unoccupied hereditaments), in paragraph 3 (interpretation)—\n(a) in sub-paragraph (6)(a), for “whichever of B or D is” substitute “the multiplier”;\n(b) after sub-paragraph (6) insert—\n“(6A) Regulations under sub-paragraph (6) may prescribe—\n(a) B or D,\n(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or\n(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.\n(6B) In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;\n(c) in sub-paragraph (7) after paragraph (e) insert—\n“(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;”.\n(4) In Schedule 5A (chargeable amount for central rating), in paragraph 6 (interpretation)—\n(a) in sub-paragraph (8)(a), for “whichever of B or D is” substitute “the multiplier”;\n(b) after sub-paragraph (8) insert—\n“(8A) Regulations under sub-paragraph (8) may prescribe—\n(a) B or D,\n(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or\n(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule.\n(8B) In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;\n(c) in sub-paragraph (9) after paragraph (e) insert—\n“(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 in force at Royal Assent but the amendments have effect in accordance with s. 6(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/12/section/3",
    "retrieved_at": "2026-10-29T08:46:58.213393+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."
}