2021 No. 262

Rating And Valuation, England

The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021

Made

Laid before Parliament

Coming into force

The Secretary of State, in exercise of the powers conferred by sections 99(3) and 143(1) of, and paragraphs 8, 33 and 44 of Schedule 7B, to the Local Government Finance Act 19881, makes the following Regulations.

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

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 and come into force on 31st March 2021.

Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 20132

In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 20132

a

in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;

b

after paragraph (3) insert—

4

Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.

Amendment of the Non-Domestic Rating (Rates Retention) Regulations 20133

1

The Non-Domestic Rating (Rates Retention) Regulations 20133 are amended as follows.

2

In regulation 9 (end of year calculations)—

a

in paragraph (1), for “paragraph (5),” substitute “paragraphs (5) and (6),”;

b

after paragraph (5) insert—

6

Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.

3

In regulation 15 (schedule of instalments)—

a

in paragraph (1), for “paragraph (7),” substitute “paragraphs (7) and (9),”;

b

after paragraph (8) insert—

9

Where a relevant precepting authority is required to make a payment to a billing authority under regulation 14(2) in relation to the relevant year beginning on 1st April 2021, such a payment is to be paid in instalments in accordance with paragraphs (10) to (12).

10

An instalment equal to the additional reliefs amount calculated in accordance with paragraph (11) is payable on 21st March 2022.

11

The additional reliefs amount is calculated as follows—

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where—

  • A is the relevant precepting authority’s percentage share of the billing authority’s non-domestic rating income in relation to the relevant year beginning on 1st April 2020, as set out in regulation 5(3), (3A) or (3B) as the case may be;

  • B is an amount equivalent to the billing authority’s estimate of the relevant rates relief awarded by the billing authority in respect of the relevant year beginning on 1st April 2020, in accordance with paragraph 3 of Schedule 4A; and

  • C is the amount ascribed to the relevant precepting authority by the table in Schedule 6 in respect of the billing authority.

12

The remainder, if any, of the amount payable under regulation 14(2) is to be paid in accordance with paragraphs (1) to (3).

4

In Schedule 2C—

a

in paragraph 1(1), for “sub-paragraph (2),” substitute “sub-paragraphs (2) and (2A),”;

b

after paragraph 1(2) insert—

2A

This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.

5

After Schedule 5 insert—

SCHEDULE 6Table of Authorities and Values for C

Regulation 15

Column 1

Column 2

Billing Authority for the following local Government areas

Value of ‘C’ (£) for a relevant precepting authority which is a county council which is a fire and rescue authority; a county council which is not a fire and rescue authority; the Greater London Authority; or the West of England Combined Authority

Value of ‘C’ (£) for a relevant precepting authority which is a fire and rescue authority not falling within a precepting authority detailed in column 1

Adur

0

0

Allerdale

13,515

0

Amber Valley

75,401

8,378

Arun

0

0

Ashfield

0

0

Ashford

0

0

Babergh

0

0

Barking and Dagenham

520,718

0

Barnet

564,307

0

Barnsley

0

39,613

Barrow-in-Furness

54,171

0

Basildon

0

0

Basingstoke and Deane

550,825

61,203

Bassetlaw

0

0

Bath and North East Somerset

0

0

Bedford

0

4,445

Bexley

408,098

0

Birmingham

0

0

Blaby

537,961

14,739

Blackburn with Darwen

0

28,826

Blackpool

0

19,395

Bolsover

0

0

Bolton

0

779

Boston

98,920

0

Bournemouth, Christchurch & Poole

0

866

Bracknell Forest

0

27,120

Bradford

0

71,191

Braintree

26,281

2,920

Breckland

0

0

Brent

0

0

Brentwood

0

0

Brighton and Hove

0

0

Bristol

104,691

20,938

Broadland

193,347

0

Bromley

0

0

Bromsgrove

1,706,388

23,059

Broxbourne

0

0

Broxtowe

15,049

1,672

Buckinghamshire Council

0

0

Burnley

0

0

Bury

0

2,794

Calderdale

0

41,647

Cambridge

0

0

Camden

466,683

0

Cannock Chase

267,977

7,882

Canterbury

0

0

Carlisle

0

0

Castle Point

11,609

1,290

Central Bedfordshire

0

0

Charnwood

945,058

25,892

Chelmsford

0

0

Cheltenham

0

0

Cherwell

0

0

Cheshire East

0

0

Cheshire West and Chester

0

59,847

Chesterfield

41,229

4,581

Chichester

0

0

Chorley

146,801

12,583

City of London

4,201,801

0

Colchester

232,395

25,822

Copeland

29,209

0

Cornwall

0

0

Cotswold

0

0

Coventry

0

10,718

Craven

52,128

2,425

Crawley

0

0

Croydon

0

0

Dacorum

0

0

Darlington

0

24

Dartford

45,843

5,094

Derby

0

0

Derbyshire Dales

74,863

8,318

Doncaster

0

0

Dorset Council

0

39,026

Dover

0

0

Dudley

0

0

Durham

0

82,326

Ealing

52,220

0

East Cambridgeshire

0

0

East Devon

0

0

East Hampshire

1,449,965

161,107

East Hertfordshire

254,380

0

East Lindsey

0

0

East Riding of Yorkshire

0

0

East Staffordshire

1,422,417

41,972

East Suffolk

0

0

Eastbourne

0

0

Eastleigh

0

0

Eden

146,494

0

Elmbridge

0

0

Enfield

0

0

Epping Forest

0

0

Epsom and Ewell

0

0

Erewash

0

0

Exeter

81,053

9,006

Fareham

0

0

Fenland

0

0

Folkestone & Hythe

62,192

6,910

Forest of Dean

0

0

Fylde

607,765

52,094

Gateshead

0

90,972

Gedling

10,610

1,179

Gloucester

109,243

0

Gosport

83,214

9,246

Gravesham

0

0

Great Yarmouth

0

0

Greenwich

0

0

Guildford

364,545

0

Hackney

3,012

0

Halton

0

0

Hambleton

3,537

165

Hammersmith and Fulham

0

0

Harborough

766,968

21,013

Haringey

0

0

Harlow

0

0

Harrogate

357,816

16,643

Harrow

13,909

0

Hart

0

0

Hartlepool

0

10,856

Hastings

1,258,878

156,040

Havant

1,490,253

165,584

Havering

0

0

Herefordshire

0

25,285

Hertsmere

878,566

0

High Peak

37,011

4,112

Hillingdon

0

0

Hinckley and Bosworth

707,973

20,555

Horsham

102,506

0

Hounslow

0

0

Huntingdonshire

0

0

Hyndburn

65,068

5,577

Ipswich

0

0

Isle of Wight

0

0

Isles of Scilly

0

0

Islington

670,687

0

Kensington and Chelsea

1,589,320

0

King’s Lynn and West Norfolk

192,130

0

Kingston upon Hull

0

42,897

Kingston upon Thames

217,711

0

Kirklees

0

4,162

Knowsley

0

0

Lambeth

112,936

0

Lancaster

0

0

Leeds

0

0

Leicester

0

0

Lewes

338,229

65,044

Lewisham

0

0

Lichfield

807,970

23,764

Lincoln

0

0

Liverpool

0

0

Luton

0

0

Maidstone

0

0

Maldon

0

0

Malvern Hills

2,329,470

31,479

Manchester

0

8,263

Mansfield

0

0

Medway

0

0

Melton

0

0

Mendip

0

0

Merton

61,977

0

Mid Devon

0

0

Mid Suffolk

156,434

0

Mid Sussex

1,186,028

0

Middlesbrough

0

2,068

Milton Keynes

0

0

Mole Valley

5,700

0

New Forest

0

0

Newark and Sherwood

255,125

28,347

Newcastle upon Tyne

0

0

Newcastle-under-Lyme

206,733

6,080

Newham

7,181,725

0

North Devon

0

0

North East Derbyshire

12,643

1,405

North East Lincolnshire

0

2,138

North Hertfordshire

753,035

0

North Kesteven

0

0

North Lincolnshire

0

5,597

North Norfolk

779,951

0

North Northamptonshire

0

0

North Somerset

0

4,224

North Tyneside

0

0

North Warwickshire

623,944

0

North West Leicestershire

0

0

Northumberland

0

0

Norwich

124,003

0

Nottingham

0

0

Nuneaton and Bedworth

25,309

0

Oadby and Wigston

96,774

2,651

Oldham

0

20,512

Oxford

0

0

Pendle

119,222

10,219

Peterborough

0

0

Plymouth

0

0

Portsmouth

0

6,360

Preston

219,554

18,819

Reading

0

38,830

Redbridge

411,551

0

Redcar and Cleveland

0

0

Redditch

1,859,268

25,125

Reigate and Banstead

0

0

Ribble Valley

0

0

Richmond upon Thames

0

0

Richmondshire

92,812

4,317

Rochdale

0

7,658

Rochford

0

0

Rossendale

97,002

8,314

Rother

0

0

Rotherham

0

11,953

Rugby

4,960

0

Runnymede

745,947

0

Rushcliffe

26,665

2,963

Rushmoor

0

0

Rutland

0

521

Ryedale

21,917

1,019

Salford

0

0

Sandwell

0

0

Scarborough

198,123

14,983

Sedgemoor

0

0

Sefton

0

11,299

Selby

0

0

Sevenoaks

0

0

Sheffield

0

250,409

Shropshire

0

1,340

Slough

0

0

Solihull

0

9,219

Somerset West & Taunton

0

0

South Cambridgeshire

0

0

South Derbyshire

101,825

11,314

South Gloucestershire

20,662

4,132

South Hams

0

0

South Holland

49,937

0

South Kesteven

0

0

South Lakeland

118,968

0

South Norfolk

57,871

0

South Oxfordshire

0

0

South Ribble

291,024

24,945

South Somerset

16,668

556

South Staffordshire

0

0

South Tyneside

0

4,712

Southampton

0

1,790

Southend-on-Sea

0

0

Southwark

0

0

Spelthorne

0

0

St Albans

127,448

0

St. Helens

0

2,235

Stafford

176,810

5,200

Staffordshire Moorlands

417,109

12,268

Stevenage

938,431

0

Stockport

0

8,677

Stockton-on-Tees

0

0

Stoke-on-Trent

0

13,954

Stratford-on-Avon

364,882

0

Stroud

62,893

0

Sunderland

0

3,302

Surrey Heath

0

0

Sutton

194,742

0

Swale

55,113

6,124

Swindon

0

0

Tameside

0

1,736

Tamworth

8,323

245

Tandridge

3,674

0

Teignbridge

0

0

Telford and Wrekin

0

19,199

Tendring

86,285

9,587

Test Valley

25,986

2,887

Tewkesbury

115,193

0

Thanet

0

0

Three Rivers

0

0

Thurrock

0

524,625

Tonbridge and Malling

0

0

Torbay

0

2,034

Torridge

0

0

Tower Hamlets

0

0

Trafford

0

41,645

Tunbridge Wells

0

0

Uttlesford

0

0

Vale of White Horse

0

0

Wakefield

0

56,656

Walsall

0

0

Waltham Forest

705,016

0

Wandsworth

0

0

Warrington

0

17,516

Warwick

81,801

0

Watford

0

0

Waverley

38,356

0

Wealden

0

0

Welwyn Hatfield

0

0

West Berkshire

0

0

West Devon

22,684

2,520

West Lancashire

428,965

36,768

West Lindsey

0

0

West Northamptonshire

0

0

West Oxfordshire

27,483

0

West Suffolk

0

0

Westminster

0

0

Wigan

0

14

Wiltshire

0

0

Winchester

139,462

15,496

Windsor and Maidenhead

0

0

Wirral

0

0

Woking

233,358

0

Wokingham

0

0

Wolverhampton

0

0

Worcester

2,834,335

38,302

Worthing

0

0

Wychavon

2,906,001

39,270

Wyre

92,882

10,320

Wyre Forest

1,861,407

25,154

York

0

0

We consent

David RutleyMaggie ThroupTwo of the Lords Commissioners of Her Majesty’s Treasury

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

Luke HallMinister of StateMinistry of Housing, Communities and Local Government
EXPLANATORY NOTE

(This note is not part of the Regulations)

This instrument amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (“TPP Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the Rates Retention Regulations”).

Regulation 2 amends the TPP Regulations. It delays the deadline for end-of-year calculations for the transitional protection payment regime to 30th September in relation to a relevant year beginning in 2020 or 2021.

Regulation 3 amends the Rates Retention Regulations. It delays the deadline for end-of-year calculations for the business rates retention scheme to 30th September in relation to a relevant year beginning in 2020 or 2021. Regulation 3 also provides an amended schedule of instalments for payment of a proportion of any collection fund deficits owed by relevant precepting authorities under regulation 14(2) of the Rates Retention Regulations, in relation to the relevant year beginning on 1st April 2021. Regulation 3 also brings an end to the Tees Valley Additional Growth Pilot.

A full impact assessment has not been produced for this instrument as no, or no significant impact on the private, voluntary or public sector is foreseen.