Non-Domestic Rating Hereditament Amendment Regulations 2026 Correction

UK New Legislation

Published April 1st, 2026

Detected March 11th, 2026

Summary

The UK Treasury has issued the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026, effective April 1, 2026. This instrument corrects an error in a previous regulation by removing marinas, wharves, piers, and jetties from the list of excluded purposes for qualifying hereditaments.

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What changed

The UK Treasury has issued the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026, which corrects an error in the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (S.I. 2025/1093). Specifically, it removes sub-paragraph (k) from Schedule 1, which listed marinas, wharves, piers, or jetties as excluded purposes. This amendment means that hereditaments primarily used for these purposes may now qualify for a lower business rates multiplier if they meet other criteria.

These regulations come into force on April 1, 2026, and apply to England only. Businesses operating marinas, wharves, piers, or jetties should review the updated definition of qualifying hereditaments to determine their eligibility for the lower multiplier. No specific compliance actions are required beyond understanding the revised definition, as this is a correction to an existing tax regime.

What to do next

Review the updated definition of 'qualifying retail, hospitality or leisure hereditament' in light of the removal of marinas, wharves, piers, and jetties from the excluded purposes list.
Assess eligibility for a lower business rates multiplier based on the amended regulations.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

This Statutory Instrument corrects an error made in S.I. 2025/1093 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2026 No. 247

RATING AND VALUATION, ENGLAND

The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026

Made

9th March 2026

Laid before Parliament

10th March 2026

Coming into force

1st April 2026

The Treasury make these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraph 10 (9C) of Schedule 4ZA to, the Local Government Finance Act 1988 (1).

Citation, commencement, extent and application

—(1) These Regulations may be cited as the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) (Amendment) Regulations 2026.

(2 ) These Regulations come into force on 1st April 2026.

(3) These Regulations extend to England and Wales and apply in relation to England only.

Amendment of the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025

In paragraph 4 of Schedule 1 (excluded purposes) to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (2), omit sub-paragraph (k).

Gen Kitchen

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty's Treasury

9th March 2026

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the list of excluded purposes contained in Schedule 1 to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (S.I. 2025/1093) (“ the 2025 Regulations ”). The 2025 Regulations provide a definition for the term “ qualifying retail, hospitality or leisure hereditament ” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Schedule 1 of the 2025 Regulations contains a list of excluded purposes and where a hereditament is wholly or mainly used for one or more of those purposes the hereditament is not a “qualifying retail, hospitality or leisure hereditament”. These Regulations remove a hereditament that is wholly or mainly used as a marina, wharf, pier or jetty from Schedule 1. This means that a hereditament wholly or mainly used as a marina, wharf, pier of jetty may be a qualifying retail, hospitality or leisure hereditament where the other requirements of the 2025 Regulations are met.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

(1) 1988 c. 41. Schedule 4ZA to the Local Government Finance Act 1988 was inserted by section 1 (3) of the Non-Domestic Rating Act 2023 (c. 53). Paragraph 10 (9C) of Schedule 4ZA to the Local Government Finance Act 1988 was inserted by section 3 (2) (b) of the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12).