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Statutory Instruments

2013 No. 15

Rating And Valuation, England

The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2013

Made

10th January 2013

Laid before Parliament

16th January 2013

Coming into force

11th February 2013

The Secretary of State, in exercise of the powers conferred by sections 44(9)(a) and 143(1) of the Local Government Finance Act 1988(1), makes the following Order:

Citation, application and commencement

1.  This Order, which applies in relation to England only, may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2013 and comes into force on 11th February 2013.

Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012

2.—(1) The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012(2) is amended as follows.

(2) In article 4, for the heading substitute “Amount of E for the financial years beginning on 1st April 2012 and 1st April 2013”.

(3) In article 4(1), after “1st April 2012” add “or 1st April 2013”.

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis

Parliamentary Under Secretary of State

Department for Communities and Local Government

10th January 2013

EXPLANATORY NOTE

(This note is not part of the Order)

This Order makes provision for a continued temporary increase in the level of small business rate relief for the financial year beginning on 1st April 2013.

Article 2 amends the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 to increase the level of relief for a further year beyond the temporary increase, which would otherwise have ended on 31st March 2013.

No impact assessment has been prepared for this instrument as no new impact on the private or voluntary sector is foreseen.

(1)

1988 c.41. Section 44 as amended by section 61(5) of the Local Government Act 2003 (c.26).