Additional multipliers for England
1Determination of additional multipliers
section 1 1 (1)Part A1 of Schedule 7 to the Local Government Finance Act 1988 (non-domestic rating multipliers for England) is amended as follows.
section 1 2 (2)In Chapter 1—
section 1 2 a (a)in paragraph A1—
section 1 2 a i (i)omit “and” at the end of paragraph (a);
section 1 2 a ii (ii)at the end of paragraph (b) insert, “, and
(c)together with regulations under this Part, other non-domestic rating multipliers.”;
section 1 2 b (b)in paragraph A2, after paragraph (b) insert—
“(ba)Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;”.
section 1 3 (3)After Chapter 3 insert—
“Chapter 3AOther non-domestic rating multipliers
p00188 A6A(1)The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are—
p00191 (a)higher, but not more than 0.1 higher, than the non-domestic rating multiplier for that year, or
p00195 (b)lower than the non-domestic rating multiplier for that year, but not more than 0.2 lower than the small business non-domestic rating multiplier for that year.
(2)Regulations under sub-paragraph (1)(b)—
(a)may not provide for the calculation of more than two multipliers;
(b)may provide for adjustments to a calculation so that it produces a different multiplier for a given financial year for the purposes of Schedule 4ZB or 5A (or both) to the multiplier for that year for the purposes of Schedule 4ZA.”
section 1 4 (4)In Chapter 4 (making and giving notice of calculations etc), in paragraph A7(1)(a), for “the non-domestic rating multiplier and the small business non-domestic rating multiplier” substitute “each multiplier about which provision is made by or under this Part of this Schedule”.
section 1 5 (5)In Chapter 6 (regulations), in paragraph A12—
section 1 5 a (a)in sub-paragraph (1) for “paragraph A10(4)(b)” substitute “this Part of this Schedule”;
section 1 5 b (b)for sub-paragraph (2) substitute—
p00244 “(2)A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(3)A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.”
2Special authority multipliers
section 2 1 (1)Part 2 of Schedule 7 to the Local Government Finance Act 1988 (special authority multipliers) is amended as follows.
section 2 2 (2)After paragraph 9A insert—
p00282 “9B(1)The Treasury may by regulations make provision in accordance with which a special authority is to set multipliers for a given financial year—
p00285 (a)that are—
p00288 (i)higher, but not more than 0.1 higher, than the authority’s non-domestic rating multiplier for that year, or
p00292 (ii)lower than the authority’s non-domestic rating multiplier for that year, but not more than 0.2 lower than the authority’s small business non-domestic rating multiplier for that year, and
(b)which are for other billing authorities calculated in accordance with regulations under paragraph A6A.
(2)Regulations under this paragraph are to be made by statutory instrument.
p00307 (3)A statutory instrument containing (whether alone or with other provision) regulations under sub-paragraph (1)(a)(i) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(4)A statutory instrument to which paragraph A12(2) or sub-paragraph (3) of this paragraph does not apply containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.”
section 2 3 (3)In paragraphs 10(2) and 11(1), after “or 9A” insert “, or regulations under paragraph 9B,”.
3Application of multipliers
section 3 1 (1)The Local Government Finance Act 1988 is amended as follows.
section 3 2 (2)In Schedule 4ZA (chargeable amount for occupied hereditaments), in paragraph 10 (interpretation)—
section 3 2 a (a)in sub-paragraph (9)(a), for “whichever of B or D is” substitute “the multiplier”;
section 3 2 b (b)after sub-paragraph (9A) insert—
p00360 “(9B)Regulations under sub-paragraph (9) may prescribe—
(a)B or D,
(b)in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or
(c)in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.
(9C)In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;
section 3 2 c (c)in sub-paragraph (10) after paragraph (e) insert—
“(ea)the description of hereditaments in the local non-domestic rating list in which they are shown;”.
section 3 3 (3)In Schedule 4ZB (chargeable amount for unoccupied hereditaments), in paragraph 3 (interpretation)—
section 3 3 a (a)in sub-paragraph (6)(a), for “whichever of B or D is” substitute “the multiplier”;
section 3 3 b (b)after sub-paragraph (6) insert—
p00433 “(6A)Regulations under sub-paragraph (6) may prescribe—
(a)B or D,
(b)in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or
(c)in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.
(6B)In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;
section 3 3 c (c)in sub-paragraph (7) after paragraph (e) insert—
“(ea)the description of hereditaments in the local non-domestic rating list in which they are shown;”.
section 3 4 (4)In Schedule 5A (chargeable amount for central rating), in paragraph 6 (interpretation)—
section 3 4 a (a)in sub-paragraph (8)(a), for “whichever of B or D is” substitute “the multiplier”;
section 3 4 b (b)after sub-paragraph (8) insert—
p00506 “(8A)Regulations under sub-paragraph (8) may prescribe—
(a)B or D,
(b)in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or
(c)in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule.
(8B)In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.”;
section 3 4 c (c)in sub-paragraph (9) after paragraph (e) insert—
“(ea)the description of hereditaments in the local non-domestic rating list in which they are shown;”.
4Consequential amendments
section 4 1 (1)The Local Government Finance Act 1988 is amended as follows.
section 4 2 (2)In section 138 (judicial review), in paragraph (2)(j), for “a non-domestic rating multiplier or small business non-domestic rating multiplier” substitute “any multiplier”.
section 4 3 (3)In section 143 (orders and regulations), in subsection (9)—
section 4 3 a (a)after “under paragraph” insert “A6A,”;
section 4 3 b (b)for “or 5(13A)” substitute “, 5(13A) or 9B”.