(1)These Regulations may be cited as the Non-Domestic Rating (Small Business Rate Relief and Demand Notices) (England) (Amendment) Regulations 2026.
(2)These Regulations extend to England and Wales.
(3)These Regulations come into force on 1st April 2026.
2Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023#
In regulation 2 of the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023, for paragraph (3) substitute—“3 The conditions are that—a the ratepayer’s occupation of hereditament B started on a date after that ratepayer started to occupy hereditament A, andb on the chargeable day concerned—i the ratepayer has occupied hereditament B for a period not exceeding—aa 12 months, where the occupation began before 27th November 2025; orbb 36 months, where the occupation began on or after 27th November 2025, andii the chargeable amount as regards hereditament B is not calculated in accordance with paragraph 4(1)(a) of Schedule 4ZA to the Act.”
3Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003#
In paragraph 3 of Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003, for “Part 1”, substitute “Part A1”.
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