# The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2010

S.I. 2010/1655 · made 24 June 2010

This Order makes provision for an increase in the level of Small Business Rate Relief between 1st October 2010 and 30th September 2011.

Made under: Local Government Finance Act 1988 (Section 43, Section 44, Section 143)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-england-amendment-order-2010/pdf/uksi_20101655_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-england-amendment-order-2010/pdf/uksiem_20101655_en.pdf

## Introductory text

Rating And Valuation, England
Made 24th June 2010
Laid before Parliament 28th June 2010
Coming into force 23rd July 2010
The Secretary of State, in exercise of the powers conferred by sections 43(4B)(a), 44(9)(a), 143(1) and (2) of the Local Government Finance Act 1988, makes the following Order:

## 1 Citation, application, and commencement

This Order, which applies to England only, may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2010 and shall come into force on 23rd July 2010.

## 2 Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004

(1) The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004 is amended as follows.
(2) In article 6, at the beginning of paragraph (1), before “The amount of E”, insert “Except where article 7(1) applies,”.
(3) After article 6, add—
“Amount of E between 1st October 2010 and 30th September 2011
7. (1) This article applies where the chargeable day for which small business rate relief is sought falls on a date in the period beginning with 1st October 2010 and ending on 30th September 2011.
(2) The amount of E prescribed for the purposes of subsection 44(9) of the Act, where the rateable value of the hereditament shown in the local non-domestic rating list for the chargeable day for which small business rate relief is sought—
(a) is not more than £6,000, shall be 5,000,000;
(b) is more than £6,000 and not more than £12,000, shall be, subject to paragraph (3), the amount derived from dividing 6000 by the figure reached by subtracting 6000 from the rateable value of the hereditament shown in the local non-domestic rating list for that day; and
(c) is more than £12,000 and not more than the amount prescribed, as regards the hereditament, in article 3(3), shall be 1.
(3) Amounts calculated under paragraph (2)(b) shall be calculated to three decimal places only—
(a) adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and
(b) ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten-thousandths.”.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Bob Neill
Parliamentary Under Secretary of State
Department for Communities and Local Government
24th June 2010

## Explanatory note

(This note is not part of the Order)
This Order makes provision for an increase in the level of Small Business Rate Relief between 1st October 2010 and 30th September 2011.
Article 2 amends the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004 in order to increase the level of relief temporarily.
A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.

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Source: https://www.legislation.gov.uk/uksi/2010/1655 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-small-business-rate-relief-england-amendment-order-2010
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

