{
  "url": "https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-amendment-england-order-2006/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-amendment-england-order-2006/note.json",
  "legislation": "uksi/2006/2313",
  "legislation_title": "The Non-Domestic Rating (Small Business Rate Relief) (Amendment) (England) Order 2006",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-amendment-england-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004 (“the 2004 Order”). Article 3 of that Order prescribed conditions to be satisfied to obtain small business rate relief under Part 3 of the Local Government Finance Act 1988 (“the 1988 Act”).\nArticle 2(3) of this Order substitutes a new article 3 in the 2004 Order. In particular, it replaces a condition in that Order that ratepayers annually apply for small business rate relief. Instead, it requires an application to be made in respect of the five year period between revaluations of non-domestic hereditaments in England under Part 3 of the Act, or so much of such a period as remains when the application is made (new article 3(4) of the 2004 Order).\nWhere relief is granted, certain changes in circumstances will need to be notified to the billing authority by the ratepayer. These are—\n(a) the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief; and\n(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the billing authority which granted the relief (new article 3(5) of the 2004 Order).\nArticle 2(4) of this Order inserts a new article 4A in to the 2004 order. Under that new article, notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief; a notice of an increase in rateable value must be in writing. Provided that such changes are notified within four weeks of the day after the day on which they occurred and the ratepayer continues to be entitled to relief, they will continue to benefit from the relief uninterrupted (new article 3(7) of the 2004 Order).\nArticle 2(6) of this Order substitutes a new Schedule to the 2004 Order, which prescribes the form of application for relief.\nA full regulatory impact assessment of the effect that this instrument will have on the costs of business is available from the Department for Communities and Local Government, Non-Domestic Rates Policy Branch; telephone 020 7944 3810 or email ndr@communities.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2313/note",
    "retrieved_at": "2026-10-29T04:22:46.059783+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."
}