Explanatory note

This Order amends the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (“the 2012 Order”) to give effect to changes to small business rate relief.

Article 2(2) and (3)(d) and (e) introduce new criteria to the provisions of the 2012 Order under which hereditaments are to be disregarded for the purpose of determining whether a ratepayer occupies a sole property and is therefore entitled to the relief. The amendments are made to both articles 3 and 4 of the 2012 Order to apply the change to the specific financial years under which the level of the relief is temporarily increased and for subsequent financial years.

Article 2(3)(a) and (b) make provision for a continued temporary increase in the level of small business rate relief for the financial year beginning on 1st April 2014, which would otherwise have ended on 31st March 2014.

No impact assessment has been prepared for this instrument as no negative impact on the private or voluntary sector is foreseen.