Amended the criteria for classifying self-catering accommodation as non-domestic property for business rating purposes in England.

This Order amends the Local Government Finance Act 1988 to modify the definition of domestic property in England specifically concerning self-catering accommodation.

It directs that the standard requirements for a property to have been available for 140 days and actually let for 70 days in the previous year to qualify as non-domestic do not apply to properties occupied with other non-domestic land or to sites containing five or more self-catering units.

These changes apply to property owners, valuation officers, and local billing authorities responsible for determining whether a property is subject to non-domestic rates or council tax.

The Treasury prescribed the non-domestic rating multipliers for England for financial years starting on or after 1st April 2026, defined statutory thresholds for RHL hereditaments, and excluded the 2024 Regulations from future application dates.

These Regulations, made by the Treasury and effective from 1st April 2026, prescribe the specific non-domestic rating multipliers used to calculate business rates in England for occupied, unoccupied, and centrally rated hereditaments, establishing thresholds based on rateable value (£51,000 and £500,000) to determine whether a small business RHL, standard RHL, high-value, or standard multiplier applies, particularly for retail, hospitality, and leisure properties, while also amending the 2024 Regulations to limit their future applicability.

The Treasury made regulations effective April 1st, 2026, defining 'qualifying retail, hospitality or leisure hereditament' for business rate relief purposes in England and Wales.

The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, enacted by the Treasury under the Local Government Finance Act 1988, sets out the precise criteria for classifying hereditaments in England and Wales as 'qualifying retail, hospitality or leisure hereditaments' starting April 1st, 2026, enabling them to benefit from a potentially lower business rates multiplier; this classification depends on the property being used wholly or mainly for specified public-facing retail, hospitality, cultural, or recreational purposes while explicitly excluding those used primarily for financial, medical, professional services, or large-scale storage and distribution.

The 2025 regulations amended the 2013 Non-Domestic Rating (Levy and Safety Net) Regulations, adjusting retained rates income calculations for 2025 and correcting an error affecting North Northamptonshire.

The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 amend the 2013 regulations governing the calculation of retained rates income for local authorities in England and Wales.

Key changes include adjustments to formulas for calculating retained rates income for the year beginning April 1st, 2025, specifically for authorities with 100% business rates retention and the Greater London Authority.

The regulations also correct the retained rates income calculation for North Northamptonshire, addressing an error in the 2022 regulations.

These amendments aim to improve the accuracy of calculations and ensure fair distribution of funds.

Designated areas in England and Wales were established for local retention of non-domestic rates, calculation rules were instituted for non-domestic rating income and baseline amounts, and the Non-Domestic Rating (Designated Areas etc) Regulations 2017 were amended.

The Non-Domestic Rating (Designated Areas) Regulations 2025 designate specific areas in England and Wales to retain a portion of their non-domestic rating income.

The regulations detail how to calculate this income and establish a baseline amount to determine the portion retained.

These calculations consider factors such as small and standard business rate multipliers and the aggregate rateable values of properties within designated areas.

The regulations also amend existing legislation to extend the designation of the Heart of the South West–Huntspill Energy Park designated area and specify the designation period (24-25 years) for all designated areas.

- Amended the Valuation Tribunal for England (Membership and Transitional Provisions) Regulations 2009 to raise the mandatory retirement age for members from 72 to 75.

These regulations, effective April 1st, 2025, amend the Valuation Tribunal for England (Membership and Transitional Provisions) Regulations 2009.

Specifically, they increase the mandatory retirement age for Tribunal members from 72 to 75 years old, extending to England and Wales.

The changes are based on powers granted by the Local Government Finance Act 1988 and are claimed to have minimal impact on the public, private, or voluntary sectors.