The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023

EXPLANATORY NOTE

(This note is not part of these Regulations)

These Regulations, which apply in relation to England only, have effect for the purposes of determining eligibility for, and calculating the amount of improvement relief from, non-domestic rating liability.

Regulation 3, together with paragraph 3 of Schedule 4ZA and paragraph 3 of Schedule 5A to the Local Government Finance Act 1988 (“the 1988 Act”), provides the conditions to be satisfied to obtain improvement relief.

Regulation 4 prescribes the meaning of “qualifying improvement works” for the purpose of eligibility for improvement relief.

Regulations 5 and 7 make provision requiring the appropriate valuation officer to certify rateable values for the purposes of the application of the rules in these Regulations.

Regulation 6 prescribes the amount of G which determines the amounts of relief to be given to particular hereditaments under the formulas in paragraph 1 of Schedule 4ZA and paragraph 1 of Schedule 5A to the 1988 Act.

Regulation 8 makes amendments to the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403) consequential on the introduction of improvement relief.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.