The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023
In relation to England, for a chargeable financial year other than a revaluation year—the non-domestic rating multiplier is calculated in accordance with paragraph A4 of Schedule 7 to the Local Government Finance Act 1988 (c. 41) (“the Act”), andthe small business non-domestic rating multiplier is calculated in accordance with paragraph A6 of that Schedule.