Article 5 Maximum rateable value for rate reliefF1
England and Wales
For the purposes of F2paragraph 4(2)(b)(i) of Schedule 4ZA to the 1988 Act, the amount prescribed for a hereditament is—
(a)
£12,000, or
(b)
£100,000 where the child care conditions in article 8 are met.
Annotations
Textual amendments
- F1
Art. 5 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018 (S.I. 2018/1192), arts. 1(2), 3
- F2
Words in art. 5 substituted (1.4.2024) by The Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/37), regs. 1(4), 9(3)