In relation to England, the small business non-domestic rating multiplier is calculated in accordance with paragraph 3 of Schedule 7 to the Local Government Finance Act 1988 (“the Act”) for each financial year when new rating lists are not being compiled. The financial year beginning on 1st April 2018 (“2018-19”) is a year when new lists are not being compiled.
Link: The Local Government Finance Act 1988 (Non-Domestic Rating Multipliers) (England) Order 2017
Source: Legislation .gov.uk
