#2026/374The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026
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This statutory instrument makes a series of technical amendments to the 2013 Regulations governing how English local authorities retain and account for non-domestic rates (business rates) income. It updates definitions, calculation methods, and reporting requirements for the rates retention scheme. The regulations also amend the levy and safety net mechanism that redistributes business rates growth and protects authorities from large losses. New schedules are inserted to reflect updated accounting treatments and to accommodate changes introduced by the Non-Domestic Rating Act 2023. The changes come into force the day after they are made.
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Key Changes
- Amends the Non-Domestic Rating (Rates Retention) Regulations 2013 in multiple sections including regulations 2, 3, 4, 7B, 9 and 12
- Inserts new regulation 10A into the 2013 Rates Retention Regulations
- Updates Schedules 1, 2B, 3 and 4 of the Rates Retention Regulations with new calculation and accounting text
+ 3 more changes with Pro
Obligations
What this law requires
English local authorities must amend their rates retention accounting and reporting procedures to comply with updated definitions and calculation methods specified in the amended Schedule 1, Schedule 2B, Schedule 3, and Schedule 4 of the Non-Domestic Rating (Rates Retention) Regulations 2013
English local authorities must implement new regulation 10A of the Non-Domestic Rating (Rates Retention) Regulations 2013 and comply with any new reporting or calculation requirements it establishes
English local authorities must recalculate and account for levy and safety net distributions using the amended regulations 4, 5, 6, and 10 of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013
English local authorities must apply the accounting treatments and methodologies specified in the newly inserted Schedules 1ZA, 8, and 9 to the Non-Domestic Rating (Levy and Safety Net) Regulations 2013
All amendments to the 2013 Regulations must be implemented with effect from 27th March 2026 (the day after the regulations are made)