http://www.legislation.gov.uk/id/ukpga/1988/41/schedule/7

http://www.legislation.gov.uk/ukpga/1988/41/schedule/7/paragraph/A4

Local Government Finance Act 1988

An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.

1988-07-29

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Statute Law Database

2024-05-22

Expert Participation

2024-03-21

Local Government Finance Act 1988

s. 44A(2A)

Non-Domestic Rating Act 2023

Sch.

para. 2(b)

s. 19(2)(b)

Local Government Finance Act 1988

s. 44A(5)(e)

Non-Domestic Rating Act 2023

Sch.

para. 2(c)

s. 19(2)(b)

Local Government Finance Act 1988

s. 52A

Non-Domestic Rating Act 2023

s. 8

s. 19(6)

Local Government Finance Act 1988

s. 54(7A)

Non-Domestic Rating Act 2023

Sch.

para. 34

s. 19(6)

Local Government Finance Act 1988

s. 57A(7A)

Non-Domestic Rating Act 2023

Sch.

para. 4(d)

s. 19(2)(b)

Local Government Finance Act 1988

s. 63A(1A)

Non-Domestic Rating Act 2023

s. 12(1)

s. 19(4)(a)

Local Government Finance Act 1988

s. 63E

Non-Domestic Rating Act 2023

s. 12(2)

s. 19(4)(a)

Local Government Finance Act 1988

s. 67(1A)

Non-Domestic Rating Act 2023

Sch.

para. 7(a)

s. 19(2)(b)

Local Government Finance Act 1988

s. 67(8A)

(8B)

Non-Domestic Rating Act 2023

Sch.

para. 37(a)

s. 19(6)

Local Government Finance Act 1988

s. 143(7A)-(7F)

Non-Domestic Rating Act 2023

Sch.

para. 8(c)

s. 19(2)(b)

Local Government Finance Act 1988

s. 143(9AZB)

Non-Domestic Rating Act 2023

Sch.

para. 39(a)

s. 19(4)(b)

Local Government Finance Act 1988

Sch. 4ZA

Non-Domestic Rating Act 2023

s. 1(3)

s. 19(2)(a)

Local Government Finance Act 1988

Sch. 4ZB

Non-Domestic Rating Act 2023

s. 2(4)

s. 19(2)(a)

Local Government Finance Act 1988

Sch. 5A

para. 8

Non-Domestic Rating Act 2023

Sch.

para. 38

s. 19(6)

Local Government Finance Act 1988

Sch. 5A

Non-Domestic Rating Act 2023

s. 3(3)

s. 19(2)(a)

Local Government Finance Act 1988

Sch. 9 para. 4B-4H and cross-heading

Non-Domestic Rating Act 2023

s. 13(2)

s. 19(4)(a)

Local Government Finance Act 1988

Sch. 9 para. 4I-4M and cross-heading

Non-Domestic Rating Act 2023

s. 13(3)

s. 19(6)

Local Government Finance Act 1988

Sch. 9 para. 5BA-5BC and cross-heading

Non-Domestic Rating Act 2023

s. 13(6)

s. 19(4)(a)

Local Government Finance Act 1988

Sch. 9 para. 5BD-5BF and cross-heading

Non-Domestic Rating Act 2023

s. 13(7)

s. 19(6)

Local Government Finance Act 1988

Sch. 9 para. 5CA and cross-heading

Non-Domestic Rating Act 2023

Sch.

para. 46

s. 19(4)(b)

Local Government Finance Act 1988

Sch. 9

para. 5CB

Non-Domestic Rating Act 2023

Sch.

para. 47

s. 19(6)

Local Government Finance Act 1988

Sch. 9

para. 5F(1A)

(1B)

Non-Domestic Rating Act 2023

Sch.

para. 49(c)

s. 19(4)(b)

Local Government Finance Act 1988

Sch. 9

para. 5F(A1)

Non-Domestic Rating Act 2023

Sch.

para. 49(a)

s. 19(6)

Local Government Finance Act 1988

Sch. 9

para. 5FA

Non-Domestic Rating Act 2023

Sch.

para. 50

s. 19(4)(b)

Local Government Finance Act 1988

Sch. 9

para. 5FB

Non-Domestic Rating Act 2023

Sch.

para. 51

s. 19(6)

Local Government Finance Act 1988

Sch. 9 para. 5ZA5ZB and cross-heading

Non-Domestic Rating Act 2023

s. 13(4)

s. 19(4)(a)

Local Government Finance Act 1988

Sch. 9 para. 5ZC-5ZF and cross-heading

Non-Domestic Rating Act 2023

s. 13(5)

s. 19(6)

Local Government Finance Act 1988

Sch. 9

para. 7B

Non-Domestic Rating Act 2023

s. 10

s. 19(4)(a)

SCHEDULES

SCHEDULE 7 Non-Domestic Rating: Multipliers

F1PART A1Non-Domestic Rating Multipliers: England

Annotations:

Amendments (Textual)

Sch. 7 Pt. A1 inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(2), 19(6); S.I. 2023/1248, reg. 2(a) (with reg. 3)

CHAPTER 2The non-domestic rating multiplier

A4Other years

1

The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—

a

the default amount, or

b

if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.

2

The default amount is to be calculated in accordance with the formula—

3

The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.