The Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2024
In relation to England, a ratepayer’s liability to a non-domestic rate as regards a property is determined in accordance with the Local Government Finance Act 1988 (c. 41) (“the Act”). Liability as regards occupied local rating properties, unoccupied local rating properties and central rating is determined in accordance with formulae in Schedules 4ZA, 4ZB and 5A to the Act.