Non-Domestic Rating (Multipliers and Private Schools) Act 2025

1 Determination of additional multipliers U.K.

(1) Part A1 of Schedule 7 to the Local Government Finance Act 1988 (non-domestic rating multipliers for England) is amended as follows.

(2) In Chapter 1—

(a) in paragraph A1—

(i) omit “and” at the end of paragraph (a);

(ii) at the end of paragraph (b) insert, “, and

(c) together with regulations under this Part, other non-domestic rating multipliers.”;

(b) in paragraph A2, after paragraph (b) insert—

“(ba) Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;”.

(3) After Chapter 3 insert—

“Chapter 3A U.K. Other non-domestic rating multipliers

A6A(1) The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are—

(a) higher, but not more than 0.1 higher, than the non-domestic rating multiplier for that year, or

(b) lower than the non-domestic rating multiplier for that year, but not more than 0.2 lower than the small business non-domestic rating multiplier for that year.

(2) Regulations under sub-paragraph (1)(b)—

(a) may not provide for the calculation of more than two multipliers;

(b) may provide for adjustments to a calculation so that it produces a different multiplier for a given financial year for the purposes of Schedule 4ZB or 5A (or both) to the multiplier for that year for the purposes of Schedule 4ZA.”

(4) In Chapter 4 (making and giving notice of calculations etc), in paragraph A7(1)(a), for “the non-domestic rating multiplier and the small business non-domestic rating multiplier” substitute “each multiplier about which provision is made by or under this Part of this Schedule”.

(5) In Chapter 6 (regulations), in paragraph A12—

(a) in sub-paragraph (1) for “paragraph A10(4)(b)” substitute “this Part of this Schedule”;

(b) for sub-paragraph (2) substitute—

“(2) A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(3) A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.”