Additional multipliers for England Section 2: Special authority multipliers
Section 2 makes provision for additional multipliers in a special authority. Part 2 of Schedule 7 to the 1988 Act concerns the multipliers set by a special authority. A special authority is defined in section 144(6) to the 1988 Act as one which on 1 April 1986 had a population of less than 10,000 and a total rateable value per population number of more than £10,000. In practice only the City of London Corporation meets this test and is a special authority.
	Section 2 amends Part 2 of Schedule 7 to the 1988 Act to allow for the additional multipliers in the City of London. Section 2(2) amends Part 2 of Schedule 7 to insert the new paragraph 9B. This provides a new power for the Treasury to make provision about additional multipliers in the City of London where they have exercised the same powers (as provided in Section 1) in respect of the rest of England. These powers for the City of London are, in effect, subject to the same limits as those in England:
the new sub paragraph 9B(1)(a)(i) provides that higher multipliers in the City of London cannot be more than 0.1 higher than the City of London’s non-domestic rating multiplier, and
the new sub-paragraph 9B(1)(a)(ii) provides that the lower multipliers in the City of London cannot be more than 0.2 lower than the City of London’s small business non-domestic rating multiplier.
	The parliamentary procedures for these powers in Section 2 in respect of the City of London also replicate those for the powers in England in Section 1. Under the new sub-paragraph 9B(3) regulations making provision for higher multipliers in the City of London cannot be made unless a draft has been approved by the House of Commons (i.e. affirmative resolution Commons only procedure). Under the new sub-paragraph 9B(4) regulations making provision for the lower multipliers in the City of London are subject to annulment in pursuance of a resolution of the House of Commons (i.e. negative resolution Commons only procedure).