The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2014

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 2014 and comes into force on 14th February 2014.

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(1) is amended as follows.

(2) In article 3—

(a) in paragraph (1) for “paragraphs (2) to (6)” substitute “paragraphs (2) to (8)”;

(b) for paragraph (6) substitute—

“(6) In determining, for the purposes of paragraphs (2) or (3), whether the ratepayer occupies only one hereditament in England (“hereditament A”), the ratepayer’s occupation of any other hereditament in England (“hereditament B”) shall be disregarded where the conditions in either paragraph (7) or (8) are satisfied.”;

(c) after paragraph (6) insert—

“(7) The conditions are—

(a) the ratepayer’s occupation of hereditament B started on a date after that ratepayer started to occupy hereditament A;

(b) on the chargeable day concerned, the ratepayer has occupied hereditament B for a period not exceeding 12 months; and

(c) the amount of E for the chargeable day concerned in relation to hereditament B is not determined in accordance with paragraph (2) or (3) of this article.

(8) The conditions are—

(a) the rateable value of hereditament B shown in the local non-domestic rating list for the chargeable day concerned is not more than £2,599;

(b) the aggregate rateable value on the chargeable day concerned of all the hereditaments the ratepayer occupies in England (but excluding any hereditament B that falls within paragraph (7)) is not more than the amount prescribed in article 2 in relation to hereditament A; and

(c) the amount of E for the chargeable day concerned in relation to hereditament B is not determined in accordance with paragraph (2) of this article.”.

(3) In article 4—

(a) for the heading substitute—

“Amount of E for the financial years between 1st April 2012 and 31st March 2015”;

(b) for paragraph (1) substitute—

“(1) This article applies where the chargeable day falls within a financial year in the period beginning with 1st April 2012 and ending with 31st March 2015.”;

(c) in paragraph (2) for “paragraphs (3) to (7)” substitute “paragraphs (3) to (9)”;

(d) for paragraph (7) substitute—

“(7) In determining, for the purposes of paragraphs (3) or (4), whether the ratepayer occupies only one hereditament in England (“hereditament A”), the ratepayer’s occupation of any other hereditament in England (“hereditament B”) shall be disregarded where the conditions in either paragraph (8) or (9) are satisfied.”;

(e) after paragraph (7) insert—

“(8) The conditions are—

(a) the ratepayer’s occupation of hereditament B started on a date after that ratepayer started to occupy hereditament A;

(b) on the chargeable day concerned, the ratepayer has occupied hereditament B for a period not exceeding 12 months; and

(c) the amount of E for the chargeable day concerned in relation to hereditament B is not determined in accordance with paragraph (3) or (4) of this article.

(9) The conditions are—

(a) the rateable value of hereditament B shown in the local non-domestic rating list for the chargeable day concerned is not more than £2,599;

(b) the aggregate rateable value on the chargeable day concerned of all the hereditaments the ratepayer occupies in England (but excluding any hereditament B that falls within paragraph (8)) is not more than the amount prescribed in article 2 in relation to hereditament A; and

(c) the amount of E for the chargeable day concerned in relation to hereditament B is not determined in accordance with paragraph (3) of this article.”.

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

14th January 2014