The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023

Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

12.  In the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013(1), in regulations 2(2) (rules for calculation of deemed rating income) and 3(2) (rules for calculation of actual rating income)—

(a) for sub-paragraphs (b) and (c) substitute—

“(b) the conditions prescribed for the purposes of paragraph 4(2) of Schedule 4ZA to the 1988 Act (small business rate relief) are fulfilled and the value of E in paragraph 4(1) of Schedule 4ZA to that Act is 1;

(c) paragraphs 2(2) (charitable rate relief), 7 (public lavatories relief) and 8(1) (rural rate relief) of Schedule 4ZA to the 1988 Act do not apply;”;

(b) omit sub-paragraph (e).

(1)

S.I. 2013/106, amended by S.I. 2023/268; there are other amending instruments but none is relevant.