2019 No. 709

Rating And Valuation, England

The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019

Made

Coming into force in accordance with regulation 1

The Secretary of State for Housing, Communities and Local Government makes the following Regulations in exercise of the powers conferred by sections 97(2A), 99(3) and 143(1) and (2) of, and paragraphs 6 to 11, 22, 25, 30(2) and 37 of Schedule 7B to the Local Government Finance Act 1988 M1 (“the 1988 Act”).

In accordance with section 143(9D) M2 of the 1988 Act, a draft of this instrument was laid before Parliament and approved by resolution of each House of Parliament.

These Regulations are made with the consent of the Treasury in accordance with paragraph 8(3) of Schedule 7B to the 1988 Act.

Annotations:
Marginal Citations
M1

1988 c. 41. Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).

M2

Section 143(9D) was inserted by section 1 of the Local Government Finance Act 2012.

PART 1Preliminary

Citation and commencementI1I11

1

These Regulations may be cited as the Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019.

2

Subject to paragraph (3), these Regulations come into force on the day after the day on which they are made.

3

Regulation 20 of these Regulations comes into force on 1st April 2019.

Annotations:
Commencement Information
I1

Reg. 1 in force at 28.3.2019, see reg. 1(2)

PART 2Rates retention

Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013I2I22

The Non-Domestic Rating (Rates Retention) Regulations 2013 M3 are amended in accordance with regulations 3 to 10.

Amendment of regulation 3I3I33

In regulation 3 (calculation and notification of non-domestic rating income and other amounts)—

a

in paragraph (1)(da), for “Parts 1 to 22” substitute “ Parts 2 to 6 ”;

b

in paragraph (1)(db), for “Parts 1 to 22” substitute “ Parts 2 to 6 ”.

Annotations:
Commencement Information
I3

Reg. 3 in force at 28.3.2019, see reg. 1(2)

Amendment of regulation 5I4I44

In regulation 5 (payments by billing authorities to major precepting authorities in respect of share of income)—

a

in paragraph (3), for “or (3C)” substitute “ , (3C) or (3D) ”;

b

in paragraph (3B), for “2019” substitute “ 2020 ”;

c

after paragraph (3C), insert—

3D

For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—

a

27% where the relevant precepting authority is the Greater London Authority;

b

31.5% where the relevant precepting authority is Buckinghamshire County Council;

c

26% where the relevant precepting authority is East Sussex County Council;

d

40% where the relevant precepting authority is Hertfordshire County Council;

e

17.5% where the relevant precepting authority is Lancashire County Council;

f

36.5% where the relevant precepting authority is Leicestershire County Council;

g

32.5% where the relevant precepting authority is Norfolk County Council;

h

21.5% where the relevant precepting authority is North Yorkshire County Council;

i

34% where the relevant precepting authority is Northamptonshire County Council;

j

30% where the relevant precepting authority is Somerset County Council;

k

34% where the relevant precepting authority is Staffordshire County Council;

l

55% where the relevant precepting authority is West Sussex County Council;

m

74% where the relevant precepting authority is Worcestershire County Council;

n

5% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority; and

o

1.5% where the relevant precepting authority is Lancashire Combined Fire and Rescue Authority.

Annotations:
Commencement Information
I4

Reg. 4 in force at 28.3.2019, see reg. 1(2)

Amendment of regulation 6I5I55

In regulation 6 (payments to major precepting authorities in respect of deductions from central share payments)—

a

at the beginning of paragraph (3), insert “ Unless paragraph (3A) applies, ”;

b

after paragraph (3), insert—

3A

For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—

a

36% where the relevant precepting authority is the Greater London Authority;

b

42% where the relevant precepting authority is Buckinghamshire County Council;

c

34⅔% where the relevant precepting authority is East Sussex County Council;

d

53⅓% where the relevant precepting authority is Hertfordshire County Council;

e

23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;

f

48⅔% where the relevant precepting authority is Leicestershire County Council;

g

43⅓% where the relevant precepting authority is Norfolk County Council;

h

28⅔% where the relevant precepting authority is North Yorkshire County Council;

i

45⅓% where the relevant precepting authority is Northamptonshire County Council;

j

40% where the relevant precepting authority is Somerset County Council;

k

45⅓% where the relevant precepting authority is Staffordshire County Council;

l

73⅓% where the relevant precepting authority is West Sussex County Council;

m

98⅔% where the relevant precepting authority is Worcestershire County Council;

n

1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;

o

1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;

p

1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;

q

6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;

r

1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;

s

1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;

t

1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or 29 of Schedule 5;

u

1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;

v

1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;

w

1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;

x

1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and

y

1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

Annotations:
Commencement Information
I5

Reg. 5 in force at 28.3.2019, see reg. 1(2)

Amendment of regulation 11I6I66

In regulation 11 (reconciliation of amount deducted from central share payment)—

a

in paragraph (3), for “paragraph (4)” substitute “ paragraph (4), (5) or (6) ”;

b

in paragraph (4), for “a relevant year commencing on or after” substitute “ the relevant year commencing on ”;

c

after paragraph (4), insert—

5

For the relevant year commencing on 1st April 2018, the percentage shares are—

a

64% where the billing authority is listed in Part 1 of Schedule 5; and

b

36% where the relevant precepting authority is the Greater London Authority.

6

For the relevant year commencing on 1st April 2019, the percentage shares are—

a

64% where the billing authority is listed in Part 1 of Schedule 5;

b

98⅔% where the billing authority is listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5;

c

70% where the billing authority is listed in Parts 15 or 32 of Schedule 5;

d

100% where the billing authority is listed in Parts 20 or 34 of Schedule 5;

e

56⅔% where the billing authority is listed in Parts 23 or 30 of Schedule 5;

f

58⅔% where the billing authority is listed in Parts 24 or 35 of Schedule 5;

g

46⅔% where the billing authority is listed in Part 25 of Schedule 5;

h

98% where the billing authority is listed in Part 26 of Schedule 5;

i

74⅔% where the billing authority is listed in Part 27 of Schedule 5;

j

50% where the billing authority is listed in Part 29 of Schedule 5;

k

53⅓% where the billing authority is listed in Parts 31 or 37 of Schedule 5;

l

26⅔% where the billing authority is listed in Part 38 of Schedule 5;

m

0% where the billing authority is listed in Part 39 of Schedule 5;

n

36% where the relevant precepting authority is the Greater London Authority;

o

42% where the relevant precepting authority is Buckinghamshire County Council;

p

34⅔% where the relevant precepting authority is East Sussex County Council;

q

53⅓% where the relevant precepting authority is Hertfordshire County Council;

r

23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;

s

48⅔% where the relevant precepting authority is Leicestershire County Council;

t

43⅓% where the relevant precepting authority is Norfolk County Council;

u

28⅔% where the relevant precepting authority is North Yorkshire County Council;

v

45⅓% where the relevant precepting authority is Northamptonshire County Council;

w

40% where the relevant precepting authority is Somerset County Council;

x

45⅓% where the relevant precepting authority is Staffordshire County Council;

y

73⅓% where the relevant precepting authority is West Sussex County Council;

z

98⅔% where the relevant precepting authority is Worcestershire County Council;

z1

1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;

z2

1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;

z3

1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;

z4

6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;

z5

1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;

z6

1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;

z7

1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or Part 29 of Schedule 5;

z8

1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;

z9

1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;

z10

1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;

z11

1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and

z12

1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

Annotations:
Commencement Information
I6

Reg. 6 in force at 28.3.2019, see reg. 1(2)

Amendment of Schedule 2I7I77

In Schedule 2 (qualifying relief for deduction from central share), in paragraph 3—

a

at the beginning of sub-paragraph (1), insert “ Unless sub-paragraph (1A) applies, ”;

b

after sub-paragraph (1), insert—

1A

For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—

a

the amount calculated for that year in accordance with sub-paragraph (2); and

b

the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1407/2013M4 in respect of any particular undertaking.

Annotations:
Commencement Information
I7

Reg. 7 in force at 28.3.2019, see reg. 1(2)

Marginal Citations
M4

Commission Regulation (EC) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid., Official Journal L 352, 24/12/2013 P. 0001-0008.

Amendment of Schedule 3I8I88

In the definition of Q in Schedule 3 (transfer from collection fund to general fund)—

a

in each of paragraphs (a) to (d), for “paragraph (e) or (f)” substitute “ paragraph (e), (f) or (g) ”;

b

after paragraph (f), insert—

g

for the relevant year beginning on 1st April 2019—

i

for a billing authority listed in Part 1 of Schedule 5, 48%;

ii

for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%;

iii

for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%;

iv

for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%;

v

for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%;

vi

for a billing authority listed in Parts 24 or 35 of Schedule 5, 44%;

vii

for a billing authority listed in Part 25 of Schedule 5, 35%;

viii

for a billing authority listed in Part 26 of Schedule 5, 73.5%;

ix

for a billing authority listed in Part 27 of Schedule 5, 56%;

x

for a billing authority listed in Part 29 of Schedule 5, 37.5%;

xi

for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%;

xii

for a billing authority listed in Part 38 of Schedule 5, 20%; and

xiii

for a billing authority listed in Part 39 of Schedule 5, 0%;

Annotations:
Commencement Information
I8

Reg. 8 in force at 28.3.2019, see reg. 1(2)

Amendment of Schedule 4I9I99

1

In Schedule 4 (rules for estimation and apportionment of surplus and deficit), paragraph 2 is amended as follows.

2

In sub-paragraph (1), for “(1G) or (1H)” substitute “ (1FA), (1G), (1GA), (1H), (1I) or (1J) ”.

3

In sub-paragraph (1F), for the formula substitute—

( A ( B + C D ) ) × 25 %math

4

After sub-paragraph (1F) insert—

1FA

For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19 and 20 of Schedule 5 is calculated in accordance with the formula—

( A ( B + C D E ) ) × 25 %math

5

In sub-paragraph (1G), for “Parts 7 to 22” substitute “ Parts 8 to 14, 17, 18, 21 and 22 ”.

6

After sub-paragraph (1G), insert—

1GA

For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 23 to 39 of Schedule 5 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × 25 % ) + ( ( B + C D E ) × 50 % )math

7

For sub-paragraph (1H) substitute—

1H

For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × 33 % ) + ( ( B + C D E ) × 25 % )math

1I

For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19, 20, or 23 to 39 of Schedule 5 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × 50 % ) + ( ( B + C D E ) × 25 % )math

1J

For a relevant year beginning on or after 1st April 2022, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is 33%.

8

In sub-paragraph (2), for “or (2C)” substitute “ , (2C) or (2E) ”.

9

In sub-paragraph (2A)(d), for the formula substitute—

( ( A ( B + C D E ) ) × 27 % ) + ( ( B + C D E ) × 36 % )math

10

After sub-paragraph (2A)(d), insert—

e

for the relevant year beginning on 1st April 2021, is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × 37 % ) + ( ( B + C D E ) × 27 % )math

11

After sub-paragraph (2D), insert—

2E

For a relevant authority listed in the table below, the share of any surplus or of any deficit for the relevant years beginning on 1st April 2020 and 1st April 2021 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × α % ) + ( ( B + C D E ) × β % )math

where the values of α and β are set out in that table—

Table

Authority

Relevant year beginning 1st April 2020

Relevant year beginning 1st April 2021

Value of α

Value of β

Value of α

Value of β

East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 5

5%

1%

1%

5%

Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 5

1.5%

1%

1%

1.5%

Buckingham-shire County Council

31.5%

9%

9%

31.5%

East Sussex County Council

26%

9%

9%

26%

Hertfordshire County Council

40%

10%

10%

40%

Lancashire County Council where the billing authority is listed in Part 27 of Schedule 5

17.5%

9%

9%

17.5%

Leicestershire County Council

36.5%

9%

9%

36.5%

Norfolk County Council

32.5%

10%

10%

32.5%

Northampton-shire County Council

34%

9%

9%

34%

North Yorkshire County Council

21.5%

9%

9%

21.5%

Somerset County Council

30%

9%

9%

30%

Staffordshire County Council

34%

9%

9%

34%

West Sussex County Council

55%

10%

10%

55%

Worcestershire County Council

74%

9%

9%

74%.

12

After sub-paragraph (7A), insert—

7B

For a billing authority listed in Parts 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2020 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × L ) + ( ( B + C D E ) × M % )math

7C

For a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2021 is calculated in accordance with the formula—

( ( A ( B + C D E ) ) × α % ) + ( ( B + C D E ) × β % )math

Where α and β are as determined in accordance with the table below—

Table

Part of Schedule 5 in which billing authority is listed

Value of α

Value of β

1

30%

48%

7, 16, 19, 26, 28, 33 or 36

49%

74%

15 or 32

40%

52.5%

20 or 34

50%

75%

23 or 30

40%

42.5%

24 or 35

40%

44%

25

40%

35%

27

40%

56%

29

40%

37.5%

38

40%

20%

39

40%

0%.

13

In sub-paragraph (8)—

a

in the definition of L—

i

in paragraph (a), for “30%” substitute “ 48% ”;

ii

after paragraph (a), insert—

aa

74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;

iii

in paragraph (b), for “7, 9, 11, 14, 16, 18 and 19” substitute “ 9, 11, 14 and 18 ”;

iv

in paragraph (c), omit “15,”;

v

after paragraph (c), insert—

ca

52.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;

vi

for paragraph (d), substitute—

d

75% for a billing authority listed in Parts 20 or 34 of Schedule 5;

vii

after paragraph (d), insert—

e

42.5% for a billing authority listed in Parts 23 or 30 of Schedule 5;

f

44% for a billing authority listed in Parts 24 or 35 of Schedule 5;

f

35% for a billing authority listed in Part 25 of Schedule 5;

g

56% for a billing authority listed in Part 27 of Schedule 5;

h

37.5% for a billing authority listed in Part 29 of Schedule 5;

i

20% for a billing authority listed in Part 38 of Schedule 5;

b

at the end of the definition of M insert—

  1. i

    40% for a billing authority listed in Parts 23 to 25, 27, 29, 30, 32, 35, 38 or 39 of Schedule 5;

  2. j

    49% for a billing authority listed in Parts 26, 28, 33 or 36 of Schedule 5;

  3. k

    50% for a billing authority listed in Part 34 of Schedule 5.

Annotations:
Commencement Information
I9

Reg. 9 in force at 28.3.2019, see reg. 1(2)

Amendment of Schedule 5I10I1010

After Part 22 of Schedule 5 (list of billing authorities), insert Parts 23 to 39 which are set out in Schedule 1 to these Regulations.

Annotations:
Commencement Information
I10

Reg. 10 in force at 28.3.2019, see reg. 1(2)

PART 3Levy and safety net

Amendment of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013I11I1111

The Non-Domestic Rating (Levy and Safety Net) Regulations 2013 M5 are amended in accordance with regulations 12 to 18.

Amendment of regulation 2I12I1212

In regulation 2 (interpretation), in the definition of “business rates baseline”—

a

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

b

after paragraph (b) insert—

and

c

for the year M6 commencing on 1st April 2019, the amount specified with respect to an authority by regulation 5 and Schedule 5;

Annotations:
Commencement Information
I12

Reg. 12 in force at 28.3.2019, see reg. 1(2)

Marginal Citations
M6

See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “year”.

Amendment of regulation 5I13I1313

In regulation 5 (business rates baseline and baseline funding level)—

a

after paragraph (1A), insert—

1B

For the year commencing on 1st April 2019 the business rates baseline of an authority listed in column A of the table in Schedule 5 is the amount specified with respect to that authority in column B of that table.

b

in paragraph (3), at the beginning insert “ Unless paragraph (3ZA) or (3ZB) applies, ”;

c

after paragraph (3), insert—

3ZA

The baseline funding level of the Council of the Isles of Scilly—

a

for the year commencing on 1st April 2018 is £1,478,412;

b

for the year commencing on 1st April 2019 is £1,526,779.

3ZB

For the year commencing on 1st April 2019, the baseline funding level for an authority listed in column A of the table in Schedule 5 is the amount listed in column C of the table in Schedule 5.

Annotations:
Commencement Information
I13

Reg. 13 in force at 28.3.2019, see reg. 1(2)

Amendment of regulation 6I14I1414

In regulation 6 (individual levy rates and safety net thresholds)—

a

in paragraph (2A), for “or (2D)” substitute “ , (2D), (2E) or (2F) ”;

b

in paragraph (2D), after “Schedule 3,” insert “ and a pool of authorities M7 named within those Parts, ”;

c

after paragraph (2D), insert—

2E

For an authority—

a

listed in Part 6 of Schedule 3 (other than Coventry City Council); or

b

listed in Parts 20 to 34 of that Schedule, and a pool of authorities named within those Parts,

the individual levy rate for a relevant year beginning on or after 1st April 2019 is zero.

2F

For an authority listed in column A of the table in Schedule 5, for a relevant year beginning on or after 1st April 2019 the authority's individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2G), whichever is less.

2G

The formula is—

1 E Fmath

where—

E is the authority's baseline funding level for the year beginning on 1st April 2019; and

F is the authority's business rates baseline for the year beginning on 1st April 2019.

Annotations:
Commencement Information
I14

Reg. 14 in force at 28.3.2019, see reg. 1(2)

Marginal Citations
M7

See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “pool of authorities”.

Amendment of Schedule 1I15I1515

1

Schedule 1 (calculation of retained rates income) is amended as follows.

2

In paragraph 1(1)—

a

for the formula, substitute—

K ( L + N M O + T + Y ) + ( P Q )math

b

in the definition of P—

i

in paragraph (a), for “or (c)” substitute “ , (c) or (d) ”;

ii

after paragraph (c), insert—

d

where the billing authority is listed in Parts 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—

A × ( B ÷ C )math

where—

A is the amount specified for that authority in column E of Schedule 4;

B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and

C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;

c

in the definition of Q—

i

in paragraph (a), for “or (c)” substitute “ , (c) or (d) ”;

ii

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

iii

after paragraph (c), insert—

d

where the billing authority is listed in Parts 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—

A × ( B ÷ C )math

where— A is—

a

subject to paragraph (b), the amount specified for that authority in column F of Schedule 4;

b

for Somerset West and Taunton Council, £17,694,364;

B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and

C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;

d

after the definition of “T”, insert—

and

Y is—

a

for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;

b

unless paragraph (c) applies, for a relevant year beginning on or after 1st April 2017, the amount specified for that authority in column H of Schedule 4;

c

for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column E of Schedule 5.

3

In paragraph 1(4B)—

a

at the beginning of paragraph (b), insert “ unless paragraph (c) applies, ”;

b

after paragraph (b), insert—

c

for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column D of Schedule 5.

4

In paragraph 2—

a

for the formula, substitute—

S ( R + U + Z ) + ( P Q )math

b

in the definition of S—

i

at the beginning of paragraph (iii), insert “ unless paragraph (iiia) applies, ”;

ii

after paragraph (iii), insert—

iiia

for a relevant year commencing on or after 1st April 2017, 37% where the relevant authority is the Greater London Authority;

iii

in paragraph (iv), for “(a)” substitute “ (i) ”;

c

for the definitions of P and Q, substitute—

  • P is—

    1. a

      unless paragraph (b), (c) or (d) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);

    2. b

      for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;

    3. c

      for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4; and

    4. d

      where the major precepting authority is listed in Parts 21 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—

      A × ( B ÷ C )math

    where— A is—

    1. a

      subject to paragraph (b), the amount specified for that authority in column E of Schedule 4;

    2. b

      for Northamptonshire County Council, £60,927,097;

      B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; and

      C is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;

    Q is—

    1. a

      unless paragraph (b), (c) or (d) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);

    2. b

      for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;

    3. c

      for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; and

    4. d

      where the major precepting authority is listed in Parts 21 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—

      A × ( B ÷ C )math

      where—

      A is the amount specified for that authority in column F of Schedule 4;

      B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; and

      C is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;

d

at the end of the definition of Q omit “and”;

e

after the definition of “U”, insert—

and Z is—

a

for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;

b

for a relevant year beginning on or after 1st April 2017, the sum of the amounts specified as Y for the relevant year in accordance with paragraph 1(1) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act.

Annotations:
Commencement Information
I15

Reg. 15 in force at 28.3.2019, see reg. 1(2)

Amendment of Schedule 3I16I1616

In Schedule 3 (list of authorities)—

a

in Part 9 after “Ealing” insert “ Enfield ”;

b

after Part 19 insert Parts 20 to 34 which are set out in Schedule 2 to these Regulations.

Annotations:
Commencement Information
I16

Reg. 16 in force at 28.3.2019, see reg. 1(2)

Substitution of Schedule 4I17I1717

For Schedule 4 (table of authorities, business rates baselines, values for P and Q and A) substitute the Schedule which is set out in Schedule 3 to these Regulations.

Annotations:
Commencement Information
I17

Reg. 17 in force at 28.3.2019, see reg. 1(2)

Insertion of Schedule 5I18I1818

After Schedule 4 insert Schedule 5 which is set out in Schedule 4 to these Regulations.

Annotations:
Commencement Information
I18

Reg. 18 in force at 28.3.2019, see reg. 1(2)

PART 4Basis of distribution of levy account surplus

Calculation of amounts due to authoritiesI19I1919

In relation to a year the amount to be paid to a relevant authority to which a distribution is to be made in that year under paragraph 30 of Schedule 7B to the Local Government Finance Act 1988 is to be calculated in accordance with the formula—

A × ( B + C ) B + Cmath

where—

A is the amount determined for that year by the Secretary of State under paragraph 30(1) of Schedule 7B to the 1988 Act;

B is the amount specified in Column B of Schedule 5 with respect to the authority;

C is the amount specified in Column C of Schedule 5 with respect to the authority;

∑B is the sum of the amounts specified in Column B of Schedule 5 with respect to authorities to which a distribution is being made in that year;

∑C is the sum of the amounts specified in Column C of Schedule 5 with respect to authorities to which a distribution is being made in that year.

Annotations:
Commencement Information
I19

Reg. 19 in force at 28.3.2019, see reg. 1(2)

Amendment of Schedule 5I2020

1

The table in Schedule 5 to these Regulations (table of authorities, values for A and B) is amended as follows.

2

Under the heading “The Council for the local government area of—”—

a

for the rows containing the entries for “Dorset” and “Northamptonshire” in Column A, substitute in the appropriate places—

Dorset

58,171,978

38,700,225

Northamptonshire

113,739,056

75,667,484;

b

insert the following rows in the appropriate places—

Bournemouth, Christchurch and Poole

72,103,248

47,968,318

East Suffolk

9,093,334

6,049,547

Somerset West and Taunton

5,135,401

3,416,441

West Suffolk

5,940,226

3,951,870;

c

omit the rows containing the following entries in Column A—

i

“Bournemouth”;

ii

“Christchurch”;

iii

“East Dorset”;

iv

“Forest Heath”;

v

“North Dorset”;

vi

“Poole”;

vii

“Purbeck”;

viii

“St Edmundsbury”;

ix

“Suffolk Coastal”;

x

“Taunton Deane”;

xi

“Waveney”;

xii

“West Dorset”;

xiii

“West Somerset”;

xiv

“Weymouth and Portland”.

3

Under the heading “The fire and rescue authority for the area of—” insert the following row in the appropriate place—

Northamptonshire

7,091,169

4,717,561

Annotations:
Commencement Information
I20

Reg. 20 in force at 1.4.2019, see reg. 1(3)

We consent

Rebecca HarrisPaul Maynard Two of the Lords Commissioners of Her Majesty's Treasury

Signed by authority of the Secretary of State for Housing, Communities and Local Government

Rishi Sunak Parliamentary Under Secretary of State Ministry of Housing, Communities and Local Government

I21I21SCHEDULE 1

Regulation 10

Annotations:
Commencement Information
I21

Sch. 1 in force at 28.3.2019, see reg. 1(2)

PART 23

Buckinghamshire

The councils for the following local government areas—

Aylesbury Vale

Chiltern

South Buckinghamshire

Wycombe

PART 24

East Sussex

The councils for the following local government areas—

Eastbourne

Hastings

Lewes

Rother

Wealden

PART 25

Hertfordshire

The councils for the following local government areas—

Broxbourne

Dacorum

East Hertfordshire

Hertsmere

North Hertfordshire

St Albans

Stevenage

Three Rivers

Watford

Welwyn Hatfield

PART 26

Lancashire

The councils for the following local government areas—

Blackburn with Darwen

Blackpool

PART 27

Lancashire

The councils for the following local government areas—

Burnley

Chorley

Fylde

Hyndburn

Pendle

Preston

Ribble Valley

Rossendale

South Ribble

West Lancashire

Wyre

PART 28

Leicester

The council for the following local government area—

Leicester

PART 29

Leicestershire

The councils for the following local government areas—

Blaby

Charnwood

Harborough

Hinckley and Bosworth

Melton

North West Leicestershire

Oadby and Wigston

PART 30

Norfolk

The councils for the following local government areas—

Breckland

Broadland

Great Yarmouth

Kings Lynn and West Norfolk

North Norfolk

Norwich

South Norfolk

PART 31

Northamptonshire

The councils for the following local government areas—

Corby

Daventry

East Northamptonshire

Kettering

Northampton

South Northamptonshire

Wellingborough

PART 32

North and West Yorkshire

The councils for the following local government areas—

Craven

Hambleton

Richmondshire

Ryedale

Scarborough

Selby

PART 33

North of Tyne

The councils for the following local government areas—

Newcastle upon Tyne

North Tyneside

PART 34

North of Tyne

The council for the following local government area—

Northumberland

PART 35

Somerset

The councils for the following local government areas—

Mendip

Sedgemoor

South Somerset

Somerset West and Taunton

PART 36

Stoke-on-Trent

The council for the following local government area—

Stoke-on-Trent

PART 37

Staffordshire

The councils for the following local government areas—

Cannock Chase

East Staffordshire

Lichfield

Newcastle-under-Lyme

South Staffordshire

Stafford

Staffordshire Moorlands

Tamworth

PART 38

West Sussex

The councils for the following local government areas—

Adur

Arun

Chichester

Crawley

Horsham

Mid Sussex

Worthing

PART 39

Worcestershire

The councils for the following local government areas—

Bromsgrove

Malvern Hills

Redditch

Worcester

Wychavon

Wyre Forest

I22I22SCHEDULE 2

Regulation 16

Annotations:
Commencement Information
I22

Sch. 2 in force at 28.3.2019, see reg. 1(2)

PART 20

Berkshire

The councils for the following local government areas—

Bracknell Forest

Reading

Slough

West Berkshire

Windsor and Maidenhead

Wokingham

The following fire and rescue authority—

Berkshire Combined Fire and Rescue Authority

PART 21

Buckinghamshire

The councils for the following local government areas—

Buckinghamshire

Aylesbury Vale

Chiltern

South Buckinghamshire

Wycombe

PART 22

East Sussex

The councils for the following local government areas—

East Sussex

Eastbourne

Hastings

Lewes

Rother

Wealden

The following fire and rescue authority—

East Sussex Combined Fire and Rescue Authority

PART 23

Hertfordshire

The councils for the following local government areas—

Hertfordshire

Broxbourne

Dacorum

East Hertfordshire

Hertsmere

North Hertfordshire

St Albans

Stevenage

Three Rivers

Watford

Welwyn Hatfield

PART 24

Lancashire

The councils for the following local government areas—

Lancashire

Blackburn with Darwen

Blackpool

Burnley

Chorley

Fylde

Hyndburn

Pendle

Preston

Ribble Valley

Rossendale

South Ribble

West Lancashire

Wyre

The following fire and rescue authority—

Lancashire Combined Fire and Rescue Authority

PART 25

Leicester and Leicestershire

The councils for the following local government areas—

Leicestershire

Leicester

Blaby

Charnwood

Harborough

Hinckley and Bosworth

Melton

North West Leicestershire

Oadby and Wigston

The following fire and rescue authority—

Leicestershire Combined Fire and Rescue Authority

PART 26

Norfolk

The councils for the following local government areas—

Norfolk

Breckland

Broadland

Great Yarmouth

Kings Lynn and West Norfolk

North Norfolk

Norwich

South Norfolk

PART 27

Northamptonshire

The councils for the following local government areas—

Northamptonshire

Corby

Daventry

East Northamptonshire

Kettering

Northampton

South Northamptonshire

Wellingborough

PART 28

North and West Yorkshire

The councils for the following local government areas—

North Yorkshire

Bradford

Calderdale

Kirklees

Leeds

Wakefield

City of York

Craven

Hambleton

Harrogate

Richmondshire

Ryedale

Scarborough

Selby

PART 29

North of Tyne

The councils for the following local government areas—

Newcastle upon Tyne

North Tyneside

Northumberland

PART 30

Somerset

The councils for the following local government areas—

Somerset

Mendip

Sedgemoor

South Somerset

Somerset West and Taunton

PART 31

Staffordshire and Stoke-on-Trent

The councils for the following local government areas—

Staffordshire

Stoke-on-Trent

Cannock Chase

East Staffordshire

Lichfield

Newcastle-under-Lyme

South Staffordshire

Stafford

Staffordshire Moorlands

Tamworth

The following fire and rescue authority—

Staffordshire Commissioner Fire and Rescue Authority

PART 32

Solent

The councils for the following local government areas—

Isle of Wight

Portsmouth

Southampton

PART 33

West Sussex

The councils for the following local government areas—

West Sussex

Adur

Arun

Chichester

Crawley

Horsham

Mid Sussex

Worthing

PART 34

Worcestershire

The councils for the following local government areas—

Worcestershire

Bromsgrove

Malvern Hills

Redditch

Worcester

Wychavon

Wyre Forest

I23I23SCHEDULE 3

Regulation 17

Annotations:
Commencement Information
I23

Sch. 3 in force at 28.3.2019, see reg. 1(2)

SCHEDULE 4Table of Authorities, Business Rates Baselines, Values for P, Q, A and Y

Regulation 5 and Schedule 1

Column A

Column B

Column C

Column D

Column E

Column F

Column G

Column H

Authority

Business Rates Baseline(£)

Value of P for year commencing on 1st April 2017

Value of Q for year commencing on 1st April 2017

Value of P for year commencing on 1st April 2018

Value of Q for year commencing on 1st April 2018

Value of A for a year commencing on or after 1st April 2017

Value of Y for a year commencing on or after 1st April 2017

Greater London Authority

1,531,065,497

0

522,449,698

0

538,145,611

N/A

The council for the local government area of—

Adur

6,437,063

0

4,786,776

0

4,930,585

68.6%

93,947

Allerdale

10,340,958

0

6,927,108

0

7,135,219

63.2%

179,414

Amber Valley

11,673,716

0

8,664,478

0

8,924,785

67.5%

173,402

Arun

11,870,858

0

8,444,785

0

8,698,491

68.1%

216,966

Ashfield

12,767,064

0

9,138,787

0

9,413,343

65.4%

151,249

Ashford

17,739,597

0

15,052,272

0

15,504,486

68.1%

203,309

Aylesbury Vale

19,221,104

0

15,501,539

0

15,967,251

70.9%

241,273

Babergh

8,716,618

0

6,719,358

0

6,921,227

67.3%

149,266

Barking and Dagenham

17,614,004

36,269,079

0

37,358,708

0

77.4%

0

Barnet

36,420,509

18,426,342

0

18,979,923

0

77.8%

462,957

Barnsley

22,599,224

30,570,199

0

31,488,617

0

65.5%

242,796

Barrow-in-Furness

7,751,479

0

4,828,963

0

4,974,039

65.1%

83,387

Basildon

29,296,677

0

23,972,258

0

24,692,454

74.6%

362,990

Basingstoke and Deane

28,445,944

0

25,595,614

0

26,364,581

69.8%

302,247

Bassetlaw

15,743,106

0

11,955,123

0

12,314,290

67.3%

178,035

Bath & North East Somerset

31,057,619

0

8,935,524

0

9,203,974

68.8%

343,285

Bedford

27,700,783

2,313,071

0

2,382,562

0

69.4%

258,953

Bexley

18,544,715

15,683,249

0

16,154,419

0

69.6%

229,463

Birmingham

191,547,056

142,975,959

0

147,271,374

0

67.6%

1,666,240

Blaby

15,650,768

0

13,568,020

0

13,975,643

68.7%

129,254

Blackburn with Darwen

18,948,882

22,670,036

0

23,351,110

0

62.9%

66,918

Blackpool

22,262,147

22,849,897

0

23,536,375

0

64.0%

195,634

Bolsover

8,050,589

0

5,317,710

0

5,477,469

64.9%

97,637

Bolton

38,711,126

24,939,740

0

25,689,002

0

65.5%

378,528

Boston

7,324,967

0

4,800,743

0

4,944,971

66.3%

99,157

Bournemouth

30,518,450

0

1,001,687

0

1,031,780

68.3%

277,094

Bracknell Forest

24,592,330

0

8,873,562

0

9,140,150

73.1%

124,506

Bradford

65,369,207

64,678,973

0

66,622,118

0

66.5%

668,317

Braintree

15,620,527

0

12,364,197

0

12,735,653

68.4%

294,960

Breckland

11,649,662

0

7,952,094

0

8,190,998

67.7%

204,403

Brent

32,980,527

49,499,574

0

50,986,686

0

78.0%

475,732

Brentwood

11,014,688

0

9,465,177

0

9,749,539

72.8%

184,403

Brighton & Hove

56,330,233

0

1,105,768

0

1,138,989

70.1%

646,184

Bristol

99,387,186

0

4,133,952

0

4,258,148

69.5%

843,926

Broadland

11,086,390

0

8,401,008

0

8,653,399

65.3%

164,407

Bromley

26,860,703

9,068,354

0

9,340,794

0

75.6%

315,166

Bromsgrove

9,347,483

0

7,716,788

0

7,948,623

69.4%

0

Broxbourne

14,910,536

0

12,712,098

0

13,094,006

75.9%

157,887

Broxtowe

10,194,136

0

7,488,276

0

7,713,246

67.7%

116,074

Buckinghamshire

14,875,205

26,688,650

0

27,490,455

0

N/A

0

Burnley

9,626,303

0

5,643,829

0

5,813,386

63.4%

120,728

Bury

23,502,506

10,125,084

0

10,429,271

0

67.4%

294,744

Calderdale

26,752,001

12,683,857

0

13,064,917

0

65.2%

307,372

Cambridge

38,786,942

0

34,797,664

0

35,843,088

73.8%

322,191

Cambridgeshire

23,386,224

37,681,866

0

38,813,939

0

N/A

0

Camden

177,333,495

0

91,897,120

0

94,657,977

72.6%

1,229,200

Cannock Chase

11,692,916

0

8,848,758

0

9,114,601

69.1%

171,570

Canterbury

19,837,010

0

15,459,646

0

15,924,099

68.4%

255,862

Carlisle

14,852,256

0

11,737,641

0

12,090,274

66.9%

211,489

Castle Point

5,721,145

0

3,607,582

0

3,715,964

69.8%

83,909

Central Bedfordshire

36,488,737

0

6,443,333

0

6,636,910

70.6%

391,777

Charnwood

18,363,781

0

14,354,909

0

14,786,173

70.3%

261,891

Chelmsford

28,872,441

0

25,689,694

0

26,461,487

71.3%

314,763

Cheltenham

20,625,721

0

17,972,189

0

18,512,126

68.6%

234,443

Cherwell

30,715,890

0

27,149,598

0

27,965,251

72.2%

339,444

Cheshire East

62,744,785

0

23,021,416

0

23,713,046

67.8%

707,349

Cheshire West & Chester

66,247,613

0

16,796,752

0

17,301,376

68.8%

561,412

Chesterfield

13,857,873

0

10,707,451

0

11,029,134

68.0%

222,849

Chichester

18,287,292

0

16,184,312

0

16,670,536

68.6%

254,814

Chiltern

8,381,965

0

6,987,510

0

7,197,436

71.8%

182,161

Chorley

8,819,699

0

6,073,147

0

6,255,602

65.1%

138,578

Christchurch

7,247,154

0

6,317,515

0

6,507,311

70.5%

93,110

City of London

272,126,874

0

256,555,726

0

264,263,409

68.9%

829,203

Colchester

22,754,773

0

18,714,011

0

19,276,235

70.8%

316,117

Copeland

13,348,750

0

10,993,684

0

11,323,966

64.6%

89,876

Corby

11,580,833

0

9,606,142

0

9,894,739

69.4%

0

Cornwall

78,905,633

25,814,363

0

26,589,902

0

64.3%

1,087,610

Cotswold

12,479,830

0

10,725,731

0

11,047,963

68.6%

229,193

Coventry

54,629,900

20,885,510

0

21,512,972

0

68.0%

429,015

Craven

6,992,223

0

5,604,931

0

5,773,319

64.6%

141,403

Crawley

43,177,709

0

39,775,698

0

40,970,676

75.3%

225,922

Croydon

37,216,293

31,931,228

0

32,890,535

0

74.7%

302,598

Cumbria

17,776,760

65,196,607

0

67,155,304

0

N/A

0

Dacorum

24,203,410

0

21,385,804

0

22,028,296

71.7%

297,607

Darlington

14,577,207

6,814,753

0

7,019,488

0

66.8%

136,682

Dartford

30,304,775

0

27,768,477

0

28,602,723

69.4%

176,235

Daventry

13,866,393

0

11,888,591

0

12,245,759

67.9%

141,775

Derby

38,445,576

15,457,714

0

15,922,108

0

68.6%

424,765

Derbyshire

16,793,591

88,616,327

0

91,278,621

0

N/A

0

Derbyshire Dales

7,716,825

0

6,152,499

0

6,337,338

66.3%

146,302

Devon

20,542,542

75,319,709

0

77,582,533

0

N/A

0

Doncaster

38,766,845

32,549,472

0

33,527,353

0

65.8%

396,069

Dorset

10,769,367

26,676,781

0

27,478,229

0

N/A

0

Dover

14,918,415

0

11,458,420

0

11,802,664

65.6%

151,139

Dudley

42,891,805

21,429,840

0

22,073,654

0

66.3%

447,956

Durham

50,915,363

67,967,039

0

70,008,967

0

64.9%

595,873

Ealing

42,590,024

29,415,831

0

30,299,568

0

76.2%

424,327

East Cambridgeshire

7,171,198

0

4,868,185

0

5,014,440

70.2%

153,301

East Devon

12,236,442

0

9,745,521

0

10,038,305

66.6%

228,392

East Dorset

8,750,303

0

7,460,412

0

7,684,545

71.2%

158,525

East Hampshire

12,125,334

0

10,354,981

0

10,666,075

70.7%

254,853

East Hertfordshire

17,345,567

0

14,804,964

0

15,249,748

71.3%

305,887

East Lindsey

12,666,161

0

6,921,915

0

7,129,869

64.6%

255,337

East Northamptonshire

7,479,660

0

5,229,114

0

5,386,212

66.1%

102,993

East Riding of Yorkshire

36,150,468

13,558,518

0

13,965,856

0

66.0%

489,337

East Staffordshire

20,649,995

0

17,662,268

0

18,192,894

68.7%

219,719

East Sussex

11,478,405

58,621,822

0

60,382,993

0

N/A

0

Eastbourne

13,766,482

0

10,355,824

0

10,666,943

69.9%

179,733

Eastleigh

21,330,820

0

18,918,068

0

19,486,422

72.1%

251,273

Eden

8,017,547

0

6,415,367

0

6,608,103

63.7%

100,483

Elmbridge

23,754,386

0

21,580,029

0

22,228,356

75.1%

300,620

Enfield

32,395,992

36,863,483

0

37,970,970

0

75.4%

344,203

Epping Forest

13,271,035

0

10,161,002

0

10,466,268

72.6%

277,075

Epsom and Ewell

9,674,041

0

8,348,210

0

8,599,015

74.6%

111,892

Erewash

9,181,024

0

6,076,735

0

6,259,298

67.7%

168,996

Essex

40,844,980

124,109,918

0

127,838,542

0

N/A

0

Exeter

27,711,439

0

23,854,535

0

24,571,195

71.3%

313,875

Fareham

15,893,003

0

14,091,935

0

14,515,298

71.8%

201,340

Fenland

9,085,711

0

5,628,647

0

5,797,748

66.8%

125,175

Forest Heath

9,143,693

0

7,272,128

0

7,490,604

70.2%

139,667

Forest of Dean

4,903,573

0

2,482,826

0

2,557,418

62.3%

84,507

Fylde

9,372,856

0

7,565,517

0

7,792,807

66.5%

109,121

Gateshead

40,262,935

14,339,677

0

14,770,483

0

67.5%

338,355

Gedling

8,361,827

0

5,488,835

0

5,653,735

69.1%

124,901

Gloucester

18,710,024

0

15,250,490

0

15,708,659

67.8%

225,044

Gloucestershire

20,108,752

50,649,625

0

52,171,288

0

N/A

0

Gosport

5,587,486

0

3,248,212

0

3,345,798

67.7%

76,359

Gravesham

8,674,835

0

5,906,092

0

6,083,528

70.6%

85,827

Great Yarmouth

11,433,241

0

7,846,553

0

8,082,287

65.7%

151,287

Greenwich

21,238,127

56,727,430

0

58,431,687

0

71.9%

232,804

Guildford

32,472,485

0

29,737,627

0

30,631,032

71.9%

292,237

Hackney

35,963,584

67,729,615

0

69,764,410

0

76.0%

605,064

Halton

21,658,271

12,057,919

0

12,420,174

0

67.5%

213,060

Hambleton

10,425,732

0

8,476,169

0

8,730,818

67.4%

162,046

Hammersmith and Fulham

72,986,329

0

15,221,118

0

15,678,405

75.7%

494,515

Hampshire

42,852,458

69,448,628

0

71,535,068

0

N/A

0

Harborough

14,395,863

0

12,742,381

0

13,125,199

70.2%

184,412

Haringey

22,018,187

54,548,930

0

56,187,739

0

75.8%

375,524

Harlow

17,645,177

0

14,733,204

0

15,175,832

74.1%

174,867

Harrogate

23,894,127

0

20,399,079

0

21,011,926

67.6%

359,618

Harrow

15,924,489

21,127,193

0

21,761,915

0

76.1%

257,553

Hart

12,155,340

0

10,864,685

0

11,191,092

74.2%

144,077

Hartlepool

16,777,464

9,829,308

0

10,124,609

0

65.2%

99,941

Hastings

8,859,530

0

5,292,606

0

5,451,612

65.6%

124,873

Havant

12,203,523

0

9,077,097

0

9,349,800

69.0%

169,202

Havering

22,985,127

9,287,182

0

9,566,196

0

74.9%

282,507

Herefordshire

21,673,908

8,808,340

0

9,072,968

0

65.5%

307,461

Hertfordshire

46,460,125

69,397,904

0

71,482,819

0

N/A

0

Hertsmere

17,186,943

0

14,644,236

0

15,084,192

73.7%

243,743

High Peak

9,913,539

0

7,702,406

0

7,933,809

66.9%

151,345

Hillingdon

94,215,692

0

50,117,304

0

51,622,974

75.3%

307,791

Hinckley and Bosworth

11,434,566

0

9,007,651

0

9,278,267

67.9%

156,159

Horsham

16,056,639

0

14,140,215

0

14,565,029

70.3%

294,679

Hounslow

51,392,551

0

5,351,748

0

5,512,531

73.2%

416,355

Huntingdonshire

21,590,851

0

17,310,390

0

17,830,445

70.5%

338,677

Hyndburn

7,069,211

0

3,706,620

0

3,817,977

64.1%

96,041

Ipswich

20,088,908

0

16,019,830

0

16,501,112

69.2%

234,136

Isle of Wight

18,319,811

12,283,080

0

12,652,100

0

65.9%

214,639

Isles of Scilly

879,173

544,423

0

560,779

0

64.4%

9,136

Islington

77,002,855

2,612,931

0

2,691,431

0

77.4%

481,231

Kensington and Chelsea

99,365,422

0

50,122,941

0

51,628,781

80.6%

0

Kent

46,197,422

129,274,419

0

133,158,200

0

N/A

0

Kettering

10,414,277

0

8,056,878

0

8,298,930

68.5%

137,168

King's Lynn and West Norfolk

15,777,264

0

10,649,185

0

10,969,118

66.1%

236,010

Kingston upon Hull

38,928,576

37,257,744

0

38,377,075

0

67.3%

412,963

Kingston upon Thames

24,638,382

0

4,032,594

0

4,153,745

74.1%

235,365

Kirklees

50,307,757

26,903,178

0

27,711,428

0

65.3%

505,252

Knowsley

19,630,996

38,630,695

0

39,791,274

0

68.4%

167,465

Lambeth

44,614,709

59,537,560

0

61,326,242

0

75.1%

443,747

Lancashire

29,304,911

147,643,257

0

152,078,891

0

N/A

0

Lancaster

23,655,694

0

18,298,318

0

18,848,053

64.7%

203,716

Leeds

161,365,603

0

13,408,813

0

13,811,653

69.1%

1,508,126

Leicester

51,705,830

42,919,697

0

44,209,130

0

68.8%

490,025

Leicestershire

20,104,558

37,678,158

0

38,810,120

0

N/A

0

Lewes

9,383,354

0

7,288,817

0

7,507,795

68.2%

157,622

Lewisham

18,656,505

70,204,090

0

72,313,226

0

74.9%

236,010

Lichfield

12,839,579

0

10,862,812

0

11,189,163

71.1%

169,064

Lincoln

15,789,896

0

12,227,949

0

12,595,312

70.0%

181,246

Lincolnshire

18,828,346

85,264,203

0

87,825,788

0

N/A

0

Liverpool

92,021,160

72,999,607

0

75,192,729

0

66.1%

640,443

Luton

31,963,313

13,548,613

0

13,955,653

0

71.6%

282,067

Maidstone

21,103,879

0

18,059,630

0

18,602,194

70.5%

308,922

Maldon

5,041,969

0

3,610,830

0

3,719,310

68.6%

97,047

Malvern Hills

6,358,024

0

4,650,562

0

4,790,278

65.8%

90,634

Manchester

152,128,858

14,816,288

0

15,261,413

0

67.9%

1,219,477

Mansfield

10,382,655

0

6,897,439

0

7,104,658

67.4%

109,377

Medway

40,828,298

4,197,377

0

4,323,479

0

71.1%

309,710

Melton

5,286,351

0

4,046,519

0

4,168,089

69.0%

82,158

Mendip

12,488,510

0

9,774,294

0

10,067,942

67.2%

218,170

Merton

24,678,884

8,903,695

0

9,171,188

0

72.9%

264,696

Mid Devon

5,830,514

0

3,763,794

0

3,876,870

66.0%

102,524

Mid Suffolk

8,476,276

0

6,352,477

0

6,543,324

65.5%

138,808

Mid Sussex

16,979,596

0

14,978,997

0

15,429,009

71.7%

292,712

Middlesbrough

17,480,998

25,493,669

0

26,259,574

0

67.8%

184,174

Milton Keynes

70,157,823

0

26,760,251

0

27,564,207

72.2%

463,444

Mole Valley

16,334,629

0

15,133,479

0

15,588,133

70.7%

180,777

New Forest

25,747,753

0

22,014,712

0

22,676,098

69.9%

358,055

Newark and Sherwood

14,069,515

0

10,634,995

0

10,954,502

67.3%

170,705

Newcastle upon Tyne

68,022,704

16,391,337

0

16,883,780

0

69.2%

436,608

Newcastle-upon-Lyme

12,231,989

0

8,743,042

0

9,005,709

66.5%

162,282

Newham

34,307,931

69,790,808

0

71,887,527

0

74.4%

316,492

Norfolk

25,327,967

119,438,855

0

123,027,147

0

N/A

0

North Devon

12,131,044

0

9,338,085

0

9,618,629

64.7%

193,082

North Dorset

5,759,009

0

4,209,418

0

4,335,881

67.5%

108,040

North East Derbyshire

5,659,394

0

3,042,777

0

3,134,190

65.6%

117,995

North East Lincolnshire

28,454,570

8,649,569

0

8,909,428

0

65.6%

59,291

North Hertfordshire

14,662,003

0

12,116,325

0

12,480,334

70.7%

277,101

North Kesteven

8,990,699

0

6,082,897

0

6,265,645

66.2%

120,234

North Lincolnshire

34,476,575

0

3,499,241

0

3,604,368

65.8%

35,685

North Norfolk

10,475,797

0

7,463,863

0

7,688,099

63.0%

166,198

North Somerset

27,204,499

2,476,661

0

2,551,067

0

69.2%

288,611

North Tyneside

25,958,065

19,148,980

0

19,724,271

0

68.5%

222,061

North Warwickshire

16,124,969

0

14,330,397

0

14,760,924

68.0%

113,070

North West Leicestershire

19,257,083

0

17,012,423

0

17,523,525

66.3%

204,375

North Yorkshire

18,372,525

44,865,655

0

46,213,551

0

N/A

0

Northampton

35,500,029

0

29,120,131

0

29,994,984

69.2%

364,002

Northamptonshire

24,154,480

61,777,715

0

63,633,698

0

N/A

0

Northumberland

38,643,260

25,713,800

0

26,486,317

0

65.7%

469,910

Norwich

30,343,548

0

24,752,872

0

25,496,520

69.8%

368,319

Nottingham

63,498,336

26,693,277

0

27,495,221

0

67.1%

490,307

Nottinghamshire

18,293,939

83,402,941

0

85,908,609

0

N/A

0

Nuneaton and Bedworth

12,239,470

0

8,791,889

0

9,056,023

69.8%

205,420

Oadby and Wigston

4,952,798

0

3,512,520

0

3,618,046

71.7%

72,071

Oldham

26,421,230

34,086,142

0

35,110,189

0

66.0%

288,395

Oxford

34,232,923

0

28,387,074

0

29,239,905

72.7%

359,313

Oxfordshire

29,332,273

37,864,989

0

39,002,563

0

N/A

0

Pendle

6,966,660

0

3,164,521

0

3,259,593

61.4%

93,761

Peterborough

41,533,578

0

2,300,729

0

2,369,850

71.1%

370,189

Plymouth

40,622,639

13,854,365

0

14,270,591

0

69.4%

378,760

Poole

29,111,964

0

12,908,644

0

13,296,458

70.9%

320,580

Portsmouth

38,819,513

6,492,654

0

6,687,712

0

70.2%

365,426

Preston

22,135,453

0

16,943,536

0

17,452,569

67.0%

255,254

Purbeck

7,177,512

0

6,098,216

0

6,281,424

64.5%

85,703

Reading

56,110,792

0

27,445,736

0

28,270,286

72.0%

348,560

Redbridge

18,110,632

31,795,264

0

32,750,487

0

76.1%

285,543

Redcar and Cleveland

19,913,162

13,758,116

0

14,171,450

0

63.9%

127,098

Redditch

12,518,182

0

10,457,713

0

10,771,893

68.9%

171,440

Reigate and Banstead

20,433,048

0

18,205,251

0

18,752,189

70.7%

243,897

Ribble Valley

5,291,124

0

4,026,300

0

4,147,262

66.4%

72,981

Richmond upon Thames

25,710,037

0

4,629,067

0

4,768,138

76.9%

315,766

Richmondshire

5,010,707

0

3,605,934

0

3,714,267

64.0%

22,831

Rochdale

27,251,175

30,048,703

0

30,951,453

0

65.3%

292,894

Rochford

6,440,450

0

4,817,571

0

4,962,304

70.6%

119,655

Rossendale

4,569,487

0

2,534,068

0

2,610,199

63.3%

63,935

Rother

7,000,436

0

4,782,121

0

4,925,790

66.2%

118,841

Rotherham

32,484,214

27,469,913

0

28,295,189

0

66.0%

253,009

Rugby

14,649,448

0

12,394,756

0

12,767,130

70.0%

195,593

Runnymede

20,313,977

0

18,583,052

0

19,141,341

73.1%

162,819

Rushcliffe

9,853,292

0

7,626,650

0

7,855,777

68.1%

136,325

Rushmoor

17,475,229

0

15,251,749

0

15,709,956

73.1%

167,158

Rutland

5,130,579

0

970,709

0

999,871

67.2%

54,503

Ryedale

6,873,128

0

5,342,859

0

5,503,374

67.5%

113,152

Salford

35,980,210

31,848,966

0

32,805,802

0

66.8%

394,035

Sandwell

43,625,635

51,405,652

0

52,950,028

0

67.3%

485,944

Scarborough

13,807,633

0

9,805,012

0

10,099,583

63.6%

227,954

Sedgemoor

13,552,305

0

10,234,400

0

10,541,871

67.3%

200,485

Sefton

32,775,064

27,869,948

0

28,707,242

0

67.3%

320,878

Selby

14,875,302

0

12,579,168

0

12,957,083

68.5%

124,868

Sevenoaks

13,919,489

0

11,767,629

0

12,121,163

70.3%

218,563

Sheffield

94,835,496

40,363,790

0

41,576,436

0

67.6%

776,638

Shepway

9,279,873

0

5,794,166

0

5,968,240

66.2%

122,786

Shropshire

38,333,903

9,367,872

0

9,649,310

0

67.6%

493,439

Slough

46,670,705

0

18,391,834

0

18,944,378

76.3%

268,029

Solihull

48,253,112

0

20,037,904

0

20,639,901

71.2%

336,599

Somerset

14,187,017

49,598,291

0

51,088,369

0

N/A

0

South Buckinghamshire

11,789,026

0

10,756,462

0

11,079,617

71.8%

160,653

South Cambridgeshire

27,202,897

0

24,730,801

0

25,473,787

69.2%

336,756

South Derbyshire

8,549,557

0

6,192,659

0

6,378,704

69.4%

96,892

South Gloucestershire

60,570,235

0

25,395,116

0

26,158,059

68.5%

97,698

South Hams

12,506,413

0

10,705,583

0

11,027,210

64.5%

214,311

South Holland

8,627,686

0

5,503,209

0

5,668,542

65.8%

121,847

South Kesteven

15,776,734

0

12,350,133

0

12,721,167

70.1%

256,170

South Lakeland

16,443,327

0

14,342,923

0

14,773,827

63.9%

313,865

South Norfolk

10,529,451

0

7,614,436

0

7,843,195

67.2%

170,194

South Northamptonshire

7,924,000

0

6,162,901

0

6,348,052

68.2%

124,949

South Oxfordshire

17,738,894

0

15,306,270

0

15,766,115

70.6%

260,415

South Ribble

11,835,514

0

9,644,242

0

9,933,983

67.2%

166,739

South Somerset

16,371,792

0

12,947,088

0

13,336,057

67.0%

261,836

South Staffordshire

7,699,392

0

5,506,820

0

5,672,261

67.2%

104,748

South Tyneside

13,563,101

32,626,574

0

33,606,772

0

66.2%

158,714

Southampton

47,371,514

4,322,362

0

4,452,218

0

70.4%

391,399

Southend-on-Sea

21,251,270

11,709,155

0

12,060,932

0

68.4%

245,019

Southwark

74,723,802

33,482,619

0

34,488,534

0

75.9%

620,294

Spelthorne

16,786,928

0

14,985,619

0

15,435,830

72.4%

166,977

St Albans

24,156,858

0

21,798,788

0

22,453,688

76.9%

0

St Edmundsbury

17,003,602

0

14,650,590

0

15,090,736

71.4%

251,405

St Helens

21,651,514

21,512,339

0

22,158,632

0

67.4%

226,259

Stafford

16,398,206

0

13,760,569

0

14,173,976

70.2%

228,046

Staffordshire

22,712,712

71,787,259

0

73,943,958

0

N/A

0

Staffordshire Moorlands

7,496,826

0

5,047,827

0

5,199,478

66.4%

96,351

Stevenage

16,811,286

0

14,408,969

0

14,841,856

73.3%

149,182

Stockport

38,845,747

5,901,103

0

6,078,389

0

66.8%

454,276

Stockton-on-Tees

34,798,183

2,248,461

0

2,316,011

0

66.9%

289,251

Stoke-on-Trent

39,231,770

28,817,129

0

29,682,879

0

67.0%

335,587

Stratford-on-Avon

20,251,732

0

17,944,695

0

18,483,806

68.3%

310,654

Stroud

9,757,125

0

7,450,319

0

7,674,148

66.7%

116,792

Suffolk

22,681,800

73,230,879

0

75,430,948

0

N/A

0

Suffolk Coastal

16,465,641

0

13,775,259

0

14,189,108

64.7%

189,458

Sunderland

39,358,561

40,832,135

0

42,058,852

0

67.6%

304,030

Surrey

48,592,093

58,916,271

0

60,686,288

0

N/A

0

Surrey Heath

13,210,460

0

11,745,797

0

12,098,675

74.9%

0

Sutton

15,844,742

18,164,209

0

18,709,915

0

73.6%

169,858

Swale

14,977,164

0

10,970,582

0

11,300,170

69.2%

213,525

Swindon

46,300,017

0

16,144,923

0

16,629,963

71.1%

326,103

Tameside

24,912,138

27,662,892

0

28,493,966

0

64.6%

269,088

Tamworth

11,901,535

0

9,717,679

0

10,009,627

70.9%

129,145

Tandridge

8,788,349

0

7,425,686

0

7,648,776

69.2%

145,579

Taunton Deane

14,937,151

0

12,408,117

0

12,780,893

68.0%

214,371

Teignbridge

11,711,123

0

8,541,768

0

8,798,387

65.8%

217,930

Telford and the Wrekin

31,715,577

4,462,881

0

4,596,959

0

69.5%

290,040

Tendring

9,875,236

0

5,150,869

0

5,305,616

65.3%

32,762

Test Valley

18,240,271

0

16,016,470

0

16,497,651

69.7%

284,966

Tewkesbury

13,883,454

0

12,159,316

0

12,524,617

69.4%

152,333

Thanet

12,722,083

0

8,002,451

0

8,242,868

65.3%

150,409

Three Rivers

10,015,641

0

8,152,762

0

8,397,695

76.5%

157,076

Thurrock

52,073,587

0

21,062,572

0

21,695,353

70.7%

242,783

Tonbridge and Malling

22,050,492

0

19,900,960

0

20,498,843

70.6%

242,278

Torbay

16,329,701

14,058,850

0

14,481,219

0

66.0%

200,028

Torridge

4,480,999

0

2,257,892

0

2,325,726

62.5%

90,182

Tower Hamlets

109,774,109

0

5,627,462

0

5,796,527

71.9%

703,658

Trafford

69,422,643

0

35,412,924

0

36,476,832

69.7%

509,018

Tunbridge Wells

19,647,567

0

17,429,926

0

17,953,572

70.4%

279,546

Uttlesford

15,880,963

0

14,431,339

0

14,864,899

70.7%

182,313

Vale of White Horse

21,612,363

0

19,399,053

0

19,981,858

68.8%

221,816

Wakefield

53,707,776

13,656,597

0

14,066,881

0

68.2%

610,200

Walsall

34,487,788

35,329,822

0

36,391,233

0

67.2%

332,706

Waltham Forest

20,281,345

45,235,175

0

46,594,172

0

76.9%

252,327

Wandsworth

34,479,956

34,543,111

0

35,580,887

0

76.1%

465,839

Warrington

45,170,663

0

15,912,395

0

16,390,450

69.5%

399,336

Warwick

24,732,009

0

21,513,089

0

22,159,405

70.0%

312,886

Warwickshire

21,999,308

37,857,885

0

38,995,246

0

N/A

0

Watford

24,840,628

0

22,189,262

0

22,855,892

72.7%

218,797

Waveney

10,726,669

0

6,950,043

0

7,158,843

63.5%

149,271

Waverley

15,320,114

0

13,449,909

0

13,853,984

72.4%

268,980

Wealden

12,011,226

0

9,253,631

0

9,531,637

68.2%

255,271

Wellingborough

9,836,701

0

7,576,310

0

7,803,925

67.9%

138,267

Welwyn Hatfield

21,726,417

0

19,008,006

0

19,579,062

72.3%

207,174

West Berkshire

37,315,228

0

20,411,435

0

21,024,654

72.5%

378,769

West Devon

4,556,041

0

3,017,068

0

3,107,710

66.8%

80,976

West Dorset

12,477,335

0

9,747,040

0

10,039,869

67.5%

257,646

West Lancashire

11,218,639

0

8,123,116

0

8,367,158

68.3%

165,430

West Lindsey

6,168,463

0

3,345,667

0

3,446,180

64.8%

106,464

West Oxfordshire

13,243,301

0

11,239,156

0

11,576,813

70.0%

253,190

West Somerset

5,893,327

0

4,770,161

0

4,913,471

64.2%

59,944

West Sussex

31,251,849

42,763,554

0

44,048,296

0

N/A

0

Westminster

628,493,162

0

544,087,977

0

560,433,968

73.6%

2,085,808

Weymouth and Portland

6,453,078

0

4,548,720

0

4,685,377

66.2%

87,033

Wigan

35,443,403

30,481,441

0

31,397,193

0

66.5%

395,164

Wiltshire

67,422,815

0

13,361,528

0

13,762,947

68.5%

687,037

Winchester

21,160,572

0

19,078,006

0

19,651,165

70.7%

289,319

Windsor and Maidenhead

40,648,891

0

28,762,957

0

29,627,080

73.9%

369,962

Wirral

30,491,427

45,581,563

0

46,950,966

0

66.6%

346,627

Woking

17,324,557

0

15,331,100

0

15,791,690

73.8%

210,479

Wokingham

31,362,505

0

18,175,019

0

18,721,050

70.8%

275,382

Wolverhampton

34,934,763

39,470,562

0

40,656,373

0

67.8%

353,064

Worcester

14,926,774

0

12,484,548

0

12,859,621

70.6%

181,079

Worcestershire

15,470,615

43,819,245

0

45,135,703

0

N/A

0

Worthing

12,066,074

0

9,551,586

0

9,838,543

68.9%

151,672

Wychavon

14,983,808

0

12,506,953

0

12,882,699

66.5%

206,879

Wycombe

26,687,996

0

23,563,068

0

24,270,972

72.1%

360,549

Wyre

9,569,131

0

6,385,329

0

6,577,163

66.0%

151,194

Wyre Forest

10,574,241

0

7,919,057

0

8,156,969

66.8%

151,978

York

44,929,484

0

20,130,604

0

20,735,386

71.7%

371,386

The fire and rescue authority for the area of—

Avon

4,455,737

5,730,282

0

5,902,436

0

N/A

0

Bedfordshire

1,962,744

3,586,266

0

3,694,008

0

N/A

0

Berkshire

4,833,326

1,822,522

0

1,877,275

0

N/A

0

Buckinghamshire

3,083,704

1,721,604

0

1,773,326

0

N/A

0

Cambridgeshire

3,447,251

2,263,842

0

2,331,855

0

N/A

0

Cheshire

3,996,587

4,846,317

0

4,991,915

0

N/A

0

Cleveland

1,803,002

6,942,750

0

7,151,330

0

N/A

0

Derbyshire

2,650,470

5,738,619

0

5,911,023

0

N/A

0

Devon and Somerset

5,019,861

9,856,583

0

10,152,704

0

N/A

0

Dorset and Wiltshire

4,741,937

5,020,590

0

5,171,424

0

N/A

0

Durham

1,337,150

5,314,759

0

5,474,430

0

N/A

0

East Sussex

2,422,086

4,828,079

0

4,973,129

0

N/A

0

Essex

6,034,064

9,392,687

0

9,674,871

0

N/A

0

Greater Manchester

9,654,763

20,263,157

0

20,871,921

0

N/A

0

Hampshire

6,520,162

7,083,594

0

7,296,406

0

N/A

0

Hereford & Worcester

2,162,295

3,149,262

0

3,243,875

0

N/A

0

Humberside

2,817,853

9,120,563

0

9,394,571

0

N/A

0

Kent

5,966,405

7,951,147

0

8,190,022

0

N/A

0

Lancashire

4,096,150

10,548,312

0

10,865,214

0

N/A

0

Leicestershire

3,395,759

5,016,161

0

5,166,861

0

N/A

0

Merseyside

4,012,404

14,791,957

0

15,236,351

0

N/A

0

North Yorkshire

2,958,535

2,789,155

0

2,872,949

0

N/A

0

Nottinghamshire

3,333,343

6,795,774

0

6,999,939

0

N/A

0

Shropshire

1,431,390

2,230,736

0

2,297,754

0

N/A

0

South Yorkshire

3,850,828

10,787,015

0

11,111,088

0

N/A

0

Staffordshire

3,324,290

5,658,377

0

5,828,371

0

N/A

0

Tyne and Wear

3,817,827

10,699,372

0

11,020,813

0

N/A

0

West Midlands

9,194,955

22,306,248

0

22,976,393

0

N/A

0

West Yorkshire

7,297,592

15,802,449

0

16,277,201

0

N/A

0

I24I24SCHEDULE 4

Regulation 18

Annotations:
Commencement Information
I24

Sch. 4 in force at 28.3.2019, see reg. 1(2)

SCHEDULE 5Table of Authorities, Business Rates Baselines and Baseline Funding Levels

Regulations 5 and 6 and Schedule 1

Column A

Column B

Column C

Column D

Column E

Authority

Business Rates Baseline for the year commencing on 1st April 2019 (£)

Baseline Funding Level for the year commencing on 1st April 2019 (£)

Value of A for year commencing on or after April 2019

Value of Y for year commencing on or after April 2019

Bournemouth, Christchurch and Poole

72,183,510

54,018,568

69.6%

690,784

Dorset

52,425,434

43,601,190

67.6%

696,947

East Suffolk

28,651,126

6,813,952

64.1%

338,730

Northamptonshire

22,905,290

85,228,632

N/A

0

Northamptonshire Commissioner Fire and Rescue Authority

2,545,032

5,313,660

N/A

0

Somerset West and Taunton

21,947,994

3,848,134

66.8%

274,315

West Suffolk

27,550,047

4,451,218

70.9%

391,072.

I25I25SCHEDULE 5Table of Authorities, Values for B and C

Regulation 19

Annotations:
Commencement Information
I25

Sch. 5 in force at 28.3.2019, see reg. 1(2)

Amendments (Textual)

Column A

Column B

Column C

Authority

Value of B (Revenue Support Grant for year commencing 1st April 2013 (£))

Value of C (Baseline Funding Level for year commencing 1st April 2013 (£))

Greater London Authority

211,540,287

943,506,964

The council for the local government area of—

Adur

2,320,488

1,543,757

F25. . .

F25. . .

F25. . .

Amber Valley

4,231,323

2,814,984

Arun

4,817,439

3,204,911

Ashfield

5,101,761

3,394,062

Ashford

3,778,677

2,513,850

Aylesbury Vale

5,230,121

3,479,457

Babergh

2,808,370

1,868,332

Barking and Dagenham

75,765,609

50,404,787

Barnet

77,120,774

51,306,341

Barnsley

74,762,124

49,737,196

F25. . .

F25. . .

F25. . .

Basildon

7,486,726

4,980,714

Basingstoke and Deane

4,007,881

2,666,334

Bassetlaw

5,326,326

3,543,459

Bath & North East Somerset

31,106,126

20,694,054

Bedford

42,202,817

28,076,379

Bexley

48,128,325

32,018,458

Birmingham

470,376,572

312,928,663

Blaby

2,928,575

1,948,301

Blackburn with Darwen

58,520,828

38,932,306

Blackpool

63,432,552

42,199,942

Bolsover

3,842,732

2,556,465

Bolton

89,500,198

59,542,033

Boston

3,549,340

2,361,279

F3. . .

F3. . .

F3. . .

F2Bournemouth, Christchurch and Poole

F18£71,492,000

47,968,318

Bracknell Forest

22,102,336

14,704,079

Bradford

182,862,207

121,653,223

Braintree

4,578,763

3,046,126

Breckland

5,199,193

3,458,881

Brent

115,976,197

77,155,791

Brentwood

2,178,785

1,449,486

Brighton & Hove

77,651,741

51,659,578

Bristol

133,936,644

89,104,384

Broadland

3,775,946

2,512,034

Bromley

50,520,251

33,609,741

Bromsgrove

2,292,939

1,525,430

Broxbourne

3,091,249

2,056,524

Broxtowe

3,804,740

2,531,189

Buckinghamshire

58,443,404

38,880,798

Burnley

5,599,802

3,725,395

Bury

47,284,132

31,456,839

Calderdale

55,451,203

36,890,168

Cambridge

5,609,369

3,731,759

Cambridgeshire

85,868,528

57,125,982

Camden

120,133,048

79,921,230

Cannock Chase

3,999,202

2,660,599

Canterbury

6,155,061

4,094,793

F25. . .

F25. . .

F25. . .

Castle Point

2,971,904

1,977,127

Central Bedfordshire

42,247,179

28,105,893

Charnwood

5,636,919

3,750,088

Chelmsford

4,475,297

2,977,293

Cheltenham

3,731,162

2,482,240

Cherwell

5,014,603

3,336,078

Cheshire East

55,855,476

37,159,120

Cheshire West & Chester

69,533,412

46,258,676

Chesterfield

4,429,844

2,947,054

Chichester

2,957,024

1,967,227

Chiltern

1,960,759

1,304,439

Chorley

3,861,957

2,569,254

F4. . .

F4. . .

F4. . .

City of London

21,894,766

14,565,989

Colchester

5,681,760

3,779,919

F25. . .

F25. . .

F25. . .

F20. . .

F20. . .

F20. . .

Cornwall

147,247,964

97,960,042

Cotswold

2,466,458

1,640,867

Coventry

106,183,067

70,640,689

Craven

1,950,687

1,297,739

Crawley

4,783,607

3,182,403

Croydon

97,229,106

64,683,864

F26Cumberland

78,567,018

52,268,488

F25. . .

F25. . .

F25. . .

Dacorum

3,961,867

2,635,721

Darlington

30,079,474

20,011,051

Dartford

3,566,318

2,372,574

F20. . .

F20. . .

F20. . .

Derby

75,794,022

50,423,689

Derbyshire

148,218,071

98,605,427

Derbyshire Dales

2,199,616

1,463,345

Devon

134,792,989

89,674,088

Doncaster

100,278,675

66,712,659

Dorset

F19£58,783,000

F138,700,225

Dover

4,865,138

3,236,643

Dudley

90,443,388

60,169,511

Durham

167,161,881

111,208,226

Ealing

101,248,242

67,357,685

East Cambridgeshire

3,238,292

2,154,347

East Devon

3,502,511

2,330,125

F5. . .

F5. . .

F5. . .

East Hampshire

2,489,312

1,656,071

East Hertfordshire

3,572,371

2,376,601

East Lindsey

8,077,049

5,373,440

F20. . .

F20. . .

F20. . .

East Riding of Yorkshire

69,896,365

46,500,139

East Staffordshire

4,201,076

2,794,861

F2East Suffolk

9,093,334

6,049,547

East Sussex

98,568,717

65,575,071

Eastbourne

4,795,765

3,190,491

Eastleigh

3,392,597

2,257,002

F25. . .

F25. . .

F25. . .

Elmbridge

3,057,389

2,033,997

Enfield

97,386,527

64,788,592

Epping Forest

4,373,052

2,909,272

Epsom and Ewell

1,864,266

1,240,245

Erewash

4,364,975

2,903,898

Essex

231,944,936

154,306,620

Exeter

5,423,236

3,607,931

Fareham

2,532,502

1,684,805

Fenland

4,861,017

3,233,902

F6. . .

F6. . .

F6. . .

Forest of Dean

3,403,839

2,264,481

Fylde

2,541,319

1,690,670

Gateshead

76,777,347

51,077,868

Gedling

4,039,746

2,687,533

Gloucester

4,864,490

3,236,212

Gloucestershire

99,494,149

66,190,735

Gosport

3,289,279

2,188,268

Gravesham

3,893,160

2,590,013

Great Yarmouth

5,043,282

3,355,158

Greenwich

109,628,246

72,932,673

Guildford

3,845,515

2,558,316

Hackney

145,804,173

96,999,527

Halton

47,408,714

31,539,720

Hambleton

2,741,302

1,823,713

Hammersmith and Fulham

81,224,312

54,036,313

Hampshire

157,907,819

105,051,752

Harborough

2,324,980

1,546,746

Haringey

107,661,884

71,624,506

Harlow

4,094,558

2,723,997

Harrogate

4,914,427

3,269,434

Harrow

52,098,786

34,659,897

Hart

1,814,804

1,207,339

Hartlepool

37,412,081

24,889,234

Hastings

5,015,492

3,336,670

Havant

4,396,103

2,924,607

Havering

45,378,456

30,189,045

Herefordshire

42,861,431

28,514,537

Hertfordshire

162,909,276

108,379,084

Hertsmere

3,575,328

2,378,568

High Peak

3,109,098

2,068,398

Hillingdon

62,007,239

41,251,719

Hinckley and Bosworth

3,412,512

2,270,251

Horsham

2,694,704

1,792,713

Hounslow

64,738,491

43,068,747

Huntingdonshire

6,018,805

4,004,146

Hyndburn

4,728,177

3,145,527

Ipswich

5,721,577

3,806,408

Isle of Wight

F2140,601,927

F2227,011,351

Isles of Scilly

2,001,734

1,331,699

Islington

111,948,651

74,476,375

Kensington and Chelsea

69,240,405

46,063,747

Kent

246,732,928

164,144,666

F20. . .

F20. . .

F20. . .

King's Lynn and West Norfolk

7,210,649

4,797,047

Kingston upon Hull

107,126,440

71,268,290

Kingston upon Thames

28,974,030

19,275,630

Kirklees

108,567,164

72,226,764

Knowsley

81,922,418

54,500,744

Lambeth

146,449,676

97,428,963

Lancashire

248,808,809

165,525,692

Lancaster

7,533,067

5,011,544

Leeds

208,043,706

138,405,785

Leicester

133,054,017

88,517,197

Leicestershire

81,248,926

54,052,687

Lewes

2,945,151

1,959,328

Lewisham

124,947,882

83,124,407

Lichfield

2,779,554

1,849,161

Lincoln

5,008,495

3,332,014

Lincolnshire

146,365,703

97,373,098

Liverpool

232,037,556

154,368,238

Luton

63,994,830

42,574,009

Maidstone

4,280,553

2,847,735

Maldon

2,012,341

1,338,755

Malvern Hills

2,400,881

1,597,240

Manchester

234,743,447

156,168,393

Mansfield

4,900,602

3,260,236

Medway

63,311,108

42,119,148

Melton

1,743,341

1,159,797

Mendip

3,816,490

2,539,006

Merton

47,220,841

31,414,734

Mid Devon

2,906,038

1,933,308

Mid Suffolk

2,986,299

1,986,703

Mid Sussex

2,813,065

1,871,455

Middlesbrough

60,427,163

40,200,538

Milton Keynes

61,021,813

40,596,143

Mole Valley

1,688,951

1,123,613

New Forest

5,249,071

3,492,063

Newark and Sherwood

4,829,316

3,212,812

Newcastle upon Tyne

118,695,531

78,964,890

Newcastle-upon-Lyme

4,905,847

3,263,726

Newham

146,374,407

97,378,888

Norfolk

203,558,256

135,421,739

North Devon

3,927,211

2,612,666

F7. . .

F7. . .

F7. . .

North East Derbyshire

3,679,255

2,447,708

North East Lincolnshire

52,172,547

34,708,968

North Hertfordshire

3,579,507

2,381,348

North Kesteven

4,088,693

2,720,096

North Lincolnshire

43,557,578

28,977,665

North Norfolk

4,235,114

2,817,506

F23North Northamptonshire

74,560,768

49,603,239

North Somerset

41,735,011

27,765,161

North Tyneside

63,425,523

42,195,265

North Warwickshire

2,523,368

1,678,728

North West Leicestershire

3,156,243

2,099,762

North Yorkshire

88,919,917

59,155,988

F20. . .

F20. . .

F20. . .

F20. . .

F20. . .

F20. . .

Northumberland

90,493,184

60,202,640

Norwich

7,861,113

5,229,784

Nottingham

126,819,442

84,369,505

Nottinghamshire

142,997,126

95,132,076

Nuneaton and Bedworth

4,847,682

3,225,030

Oadby and Wigston

2,025,192

1,347,305

Oldham

85,080,096

56,601,460

Oxford

8,219,914

5,468,484

Oxfordshire

94,486,825

62,859,500

Pendle

5,346,229

3,556,700

Peterborough

55,165,751

36,700,265

Plymouth

76,600,729

50,960,369

F8. . .

F8. . .

F8. . .

Portsmouth

63,713,947

42,387,146

Preston

7,300,413

4,856,765

F9. . .

F9. . .

F9. . .

Reading

40,306,258

26,814,651

Redbridge

70,173,241

46,684,337

Redcar and Cleveland

47,345,562

31,497,707

Redditch

2,897,248

1,927,460

Reigate and Banstead

3,132,531

2,083,987

Ribble Valley

1,778,483

1,183,176

Richmond upon Thames

29,642,189

19,720,137

Richmondshire

1,975,268

1,314,091

Rochdale

80,570,002

53,601,018

Rochford

2,281,948

1,518,118

Rossendale

2,862,025

1,904,027

Rother

3,119,197

2,075,116

Rotherham

84,302,172

56,083,929

Rugby

3,170,348

2,109,146

Runnymede

2,433,874

1,619,190

Rushcliffe

3,130,907

2,082,907

Rushmoor

3,126,460

2,079,948

Rutland

5,849,240

3,891,340

Ryedale

2,151,728

1,431,486

Salford

95,375,366

63,450,622

Sandwell

133,624,560

88,896,764

Scarborough

5,628,131

3,744,241

Sedgemoor

4,665,343

3,103,725

Sefton

85,273,633

56,730,215

Selby

3,228,620

2,147,912

Sevenoaks

3,025,755

2,012,952

Sheffield

190,105,235

126,471,812

Shepway

4,901,292

3,260,696

Shropshire

67,074,002

44,622,499

Slough

39,763,239

26,453,395

Solihull

39,673,721

26,393,841

Somerset

89,689,239

59,667,797

F2Somerset West and Taunton

5,135,401

3,416,441

South Buckinghamshire

1,451,899

965,909

South Cambridgeshire

3,476,042

2,312,516

South Derbyshire

3,314,062

2,204,755

South Gloucestershire

49,460,130

32,904,471

South Hams

2,532,166

1,684,581

South Holland

4,393,362

2,922,783

South Kesteven

4,818,183

3,205,405

F25. . .

F25. . .

F25. . .

South Norfolk

4,098,835

2,726,843

F20. . .

F20. . .

F20. . .

South Oxfordshire

3,420,540

2,275,592

South Ribble

3,081,172

2,049,820

South Somerset

4,815,515

3,203,630

South Staffordshire

3,083,001

2,051,036

South Tyneside

64,947,821

43,208,008

Southampton

72,687,340

48,356,899

Southend-on-Sea

46,346,023

30,832,741

Southwark

152,150,265

101,221,408

Spelthorne

2,532,841

1,685,030

St Albans

3,315,708

2,205,850

F10. . .

F10. . .

F10. . .

St Helens

60,693,179

40,377,512

Stafford

3,708,812

2,467,371

Staffordshire

132,877,472

88,399,746

Staffordshire Moorlands

3,443,565

2,290,910

Stevenage

3,377,926

2,247,242

Stockport

62,919,049

41,858,322

Stockton-on-Tees

52,091,702

34,655,184

Stoke-on-Trent

95,684,322

63,656,161

Stratford-on-Avon

3,243,951

2,158,112

Stroud

3,243,626

2,157,896

Suffolk

134,863,896

89,721,260

F11. . .

F11. . .

F11. . .

Sunderland

112,757,039

75,014,173

Surrey

151,168,720

100,568,413

Surrey Heath

2,059,480

1,370,115

Sutton

47,820,369

31,813,583

Swale

5,633,700

3,747,947

Swindon

42,401,417

28,208,503

Tameside

73,926,341

49,181,172

Tamworth

3,070,744

2,042,882

Tandridge

1,916,056

1,274,699

F12. . .

F12. . .

F12. . .

Teignbridge

4,456,466

2,964,765

Telford and the Wrekin

50,870,937

33,843,042

Tendring

6,642,985

4,419,396

Test Valley

3,126,912

2,080,249

Tewkesbury

2,424,330

1,612,841

Thanet

6,636,328

4,414,968

Three Rivers

2,619,415

1,742,625

Thurrock

43,604,937

29,009,172

Tonbridge and Malling

3,022,481

2,010,774

Torbay

42,729,683

28,426,889

Torridge

3,125,937

2,079,600

Tower Hamlets

146,441,771

97,423,703

Trafford

47,821,449

31,814,301

Tunbridge Wells

3,118,249

2,074,486

Uttlesford

2,038,332

1,356,046

Vale of White Horse

3,112,160

2,070,435

Wakefield

94,721,802

63,015,823

Walsall

98,171,326

65,310,697

Waltham Forest

92,123,515

61,287,254

Wandsworth

97,054,110

64,567,444

Warrington

41,140,379

27,369,569

Warwick

4,526,160

3,011,130

Warwickshire

84,165,871

55,993,251

Watford

3,728,116

2,480,214

F13. . .

F13. . .

F13. . .

Waverley

2,629,716

1,749,478

Wealden

3,877,484

2,579,584

F20. . .

F20. . .

F20. . .

Welwyn Hatfield

3,822,388

2,542,930

West Berkshire

23,768,613

15,812,608

West Devon

2,163,967

1,439,628

F14. . .

F14. . .

F14. . .

West Lancashire

4,352,650

2,895,699

West Lindsey

3,969,166

2,640,577

F23West Northamptonshire

65,840,725

43,802,034

West Oxfordshire

2,818,050

1,874,772

F15. . .

F15. . .

F15. . .

F2West Suffolk

5,940,226

3,951,870

West Sussex

104,073,890

69,237,512

Westminster

118,683,080

78,956,606

F26Westmorland and Furness

50,707,778

33,734,497

F16. . .

F16. . .

F16. . .

Wigan

92,697,665

61,669,220

Wiltshire

76,016,183

50,571,487

Winchester

2,928,320

1,948,131

Windsor and Maidenhead

16,712,946

11,118,665

Wirral

106,967,087

71,162,276

Woking

2,803,023

1,864,775

Wokingham

18,543,072

12,336,198

Wolverhampton

104,622,164

69,602,263

Worcester

3,434,041

2,284,574

Worcestershire

83,368,139

55,462,542

Worthing

3,535,650

2,352,171

Wychavon

3,482,733

2,316,967

Wycombe

4,393,996

2,923,205

Wyre

4,476,779

2,978,279

Wyre Forest

3,733,483

2,483,784

York

34,869,983

23,198,046

The fire and rescue authority for the area of—

Avon

14,322,675

9,528,484

Bedfordshire

7,802,525

5,190,806

Berkshire

9,358,862

6,226,195

Buckinghamshire

6,756,798

4,495,113

Cambridgeshire

8,030,433

5,342,428

Cheshire

12,434,107

8,272,071

Cleveland

12,297,500

8,181,190

F27Cumbria

9,192,835

6,115,742

Derbyshire

11,795,992

7,847,551

Devon and Somerset

20,917,936

13,916,130

Dorset and Wiltshire

13,727,200

9,132,331

Durham

9,353,324

6,222,511

East Sussex

10,194,540

6,782,148

Essex

21,691,728

14,430,913

Greater Manchester

42,067,923

27,986,638

F24Hampshire and Isle of Wight

21,557,536

14,341,639

Hereford & Worcester

7,468,639

4,968,681

Humberside

16,786,740

11,167,759

Kent

19,569,626

13,019,137

Lancashire

20,591,742

13,699,122

Leicestershire

11,828,095

7,868,908

Merseyside

26,441,024

17,590,490

North Yorkshire

8,081,891

5,376,661

F17Northamptonshire

7,091,169

4,717,561

Nottinghamshire

14,242,666

9,475,256

Shropshire

5,149,357

3,425,726

South Yorkshire

20,582,436

13,692,932

Staffordshire

12,630,628

8,402,811

Tyne and Wear

20,412,797

13,580,075

West Midlands

44,294,195

29,467,716

West Yorkshire

32,481,227

21,608,871

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Rates Retention) Regulations 2013 (S.I. 2013/452) (“the Rates Retention Regulations”) and the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (“the Levy and Safety Net Regulations”) to provide for:

  1. a

    changes to the administration of the rates retention scheme to give effect to the Government's decision to create, from 1st April 2019, further business rates retention pilots in Berkshire, Buckinghamshire, East Sussex, Greater London, Hertfordshire, Lancashire, Leicestershire, Norfolk, Northamptonshire, North and West Yorkshire, North of Tyne, Solent, Somerset, Staffordshire and Stoke, West Sussex and Worcestershire (“75% pilot areas”), in which authorities will retain 75% of locally raised rates;

  2. b

    changes reflecting local government reorganisations taking effect on 1st April 2019;

  3. c

    changes to the baseline funding level of the Council of the Isles of Scilly.

These Regulations also make provision in relation to the distribution of the remaining balance of the levy account kept by the Secretary of State under Part 6 of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”).

Amendments to the Rates Retention Regulations

Regulations 3 to 5, 7, 8 and 10 amend provisions in the Rates Retention Regulations which require billing authorities to make certain calculations for each financial year; make payments to the Secretary of State and major precepting authorities and to make transfers between their collection fund and general fund. The amendments relate to the introduction of the 75% pilot areas and the coming to an end of 100% pilot arrangements in place for the financial year 2018-19.

Regulation 6 amends regulation 11 of those Regulations to deal with the situation in which there needs to be a reconciliation between the outcome of calculations made before and after a financial year.

Regulation 9 makes amendments in relation to the rules in Schedule 4 to the Rates Retention Regulations which govern how billing authorities estimate and apportion a surplus or deficit in their collection fund.

Amendments to the Levy and Safety Net Regulations

Regulation 12 amends regulation 2 of the Levy and Safety Net Regulations to amend the definition of “business rates baseline”.

Regulation 13 amends regulation 5 of those Regulations to provide for the business rates baseline for certain authorities for the financial year commencing on 1st April 2019, and for the Council of the Isles of Scilly for the financial year commencing on 1st April 2018. Regulation 14 amends regulation 6 of those Regulations to provide for the levy rate of both authorities in 75% pilot areas and those subject to local government reorganisation (and see also the amendments made by regulation 13). Regulation 18 inserts Schedule 5 to the Levy and Safety Net Regulations to reflect local government reorganisation.

Regulation 15 amends Schedule 1 to those Regulations to provide for the calculation of “retained rates income” for billing authorities in 75% pilot areas and for all authorities to take account of compensation paid to local authorities in respect of the changes to small business rate relief announced in the 2016 Autumn Statement.

Regulation 17 substitutes Schedule 4 to the Levy and Safety Net Regulations (set out in Schedule 3 to these Regulations).

Basis of distribution of levy account surplus

Regulation 19 provides a basis for calculating, when a determination is made to distribute a surplus in the levy account kept by the Secretary of State under Part 6 of Schedule 7B to the 1988 Act, how much is payable to each authority. In doing so, it refers to the table of values in Schedule 5 to these Regulations.

Regulation 20 makes amendments to Schedule 5 from 1st April 2019 to reflect local government reorganisations which come into force on that date.

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.