UKPGA-2025-12 — Non-Domestic Rating (Multipliers and Private Schools) Act 2025

preamble

Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

s. 1 — Determination of additional multipliers

s. 1(1)

Part A1 of Schedule 7 to the Local Government Finance Act 1988 (non-domestic rating multipliers for England) is amended as follows.

s. 1(2)

In Chapter 1—

s. 1(2)(a)

in paragraph A1—

s. 1(2)(a)(i)

omit “and” at the end of paragraph (a);

s. 1(2)(a)(ii)

at the end of paragraph (b) insert, ;

s. 1(2)(b)

in paragraph A2, after paragraph (b) insert— .

s. 1(3)

After Chapter 3 insert—

s. 1(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”.

s. 1(5)

In Chapter 6 (regulations), in paragraph A12—

s. 1(5)(a)

in sub-paragraph (1) for “paragraph A10(4)(b)” substitute “this Part of this Schedule”;

s. 1(5)(b)

for sub-paragraph (2) substitute—

s. 2 — Special authority multipliers

s. 2(1)

Part 2 of Schedule 7 to the Local Government Finance Act 1988 (special authority multipliers) is amended as follows.

s. 2(2)

After paragraph 9A insert—

s. 2(3)

In paragraphs 10(2) and 11(1), after “or 9A” insert “, or regulations under paragraph 9B,”.

s. 3 — Application of multipliers

s. 3(1)

The Local Government Finance Act 1988 is amended as follows.

s. 3(2)

In Schedule 4ZA (chargeable amount for occupied hereditaments), in paragraph 10 (interpretation)—

s. 3(2)(a)

in sub-paragraph (9)(a), for “whichever of B or D is” substitute “the multiplier”;

s. 3(2)(b)

after sub-paragraph (9A) insert— ;

s. 3(2)(c)

in sub-paragraph (10) after paragraph (e) insert— .

s. 3(3)

In Schedule 4ZB (chargeable amount for unoccupied hereditaments), in paragraph 3 (interpretation)—

s. 3(3)(a)

in sub-paragraph (6)(a), for “whichever of B or D is” substitute “the multiplier”;

s. 3(3)(b)

after sub-paragraph (6) insert— ;

s. 3(3)(c)

in sub-paragraph (7) after paragraph (e) insert— .

s. 3(4)

In Schedule 5A (chargeable amount for central rating), in paragraph 6 (interpretation)—

s. 3(4)(a)

in sub-paragraph (8)(a), for “whichever of B or D is” substitute “the multiplier”;

s. 3(4)(b)

after sub-paragraph (8) insert— ;

s. 3(4)(c)

in sub-paragraph (9) after paragraph (e) insert— .

s. 4 — Consequential amendments

s. 4(1)

The Local Government Finance Act 1988 is amended as follows.

s. 4(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”.

s. 4(3)

In section 143 (orders and regulations), in subsection (9)—

s. 4(3)(a)

after “under paragraph” insert “A6A,”;

s. 4(3)(b)

for “or 5(13A)” substitute “, 5(13A) or 9B”.

s. 5 — Removal of relief

s. 5(1)

The Local Government Finance Act 1988 is amended as follows.

s. 5(2)

In Schedule 4ZA (occupied hereditaments: chargeable amount), in paragraph 2 (charitable rate relief), after sub-paragraph (2) insert—

s. 5(3)

In Schedule 4ZB (unoccupied hereditaments: chargeable amount), in paragraph 2 (charitable rate relief), after sub-paragraph (2) insert—

s. 6 — Commencement

s. 6(1)

The amendments made by sections 1 to 4 have effect in respect of financial years beginning on or after 1 April 2026.

s. 6(2)

The amendments made by section 5 have effect in respect of financial years beginning on or after 1 April 2025.

s. 7 — Short title

This Act may be cited as the Non-Domestic Rating (Multipliers and Private Schools) Act 2025.

UKPGA-2025-12 Non-Domestic Rating (Multipliers and Private Schools) Act 2025 UK

Additional multipliers for England

Removal of relief for private schools in England

Final provisions