The Non-Domestic Rating Contributions (England) Regulations 1989

PART I CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

1.—(1) In relation to each charging authority there shall be calculated for a chargeable financial year the amounts described in paragraphs 2 to 11 of this Schedule.

(2) From the amount described in paragraph 2 there shall be deducted the amounts described in paragraphs 3 to 9, and to that amount there shall be added the amounts described in paragraphs 10 and 11.

(3) The amount calculated under sub-paragraph (2) above shall be the authority’s non-domestic rating contribution for the year.

Gross amount due to the authority

2.  The amount which is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, without taking into account any determination under section 47 of the Act or reduction or remission under section 49 of the Act(1) in respect of a relevant day.

Deductions from gross amount

3.  The amount which is 25% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

4.  The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

5.  The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any reduction or remission by the authority under section 49 of the Act were taken into account.

6.—(1) The amount calculated in accordance with the formula:

where—

• A is the number of hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,

• B is the total of A for all charging authorities,

• C is the total of the rateable values shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,

• D is the total of C for all charging authorities,

• X is 80% of the amount allowed for the costs of collection and recovery,

• Y is 20% of the amount allowed for the costs of collection and recovery.

(2) For the purposes of sub-paragraph (1) above, where the financial year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act(2), the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.

(3) The cost factor for each authority is the cost factor shown for the authority in Part II of this Schedule.

(4) The amount allowed for the costs of collection and recovery is, in relation to calculations for the chargeable financial year beginning in 1990, £42.5 million.

7.  The amounts which—

(a) are payable to the authority, under sections 43 and 45 of the Act, in respect of a relevant day or a day in a preceding year, and

(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made, and

(c) have been certified, under arrangements made by the Audit Commission for Local Authorities in England and Wales, as bad debts which should be written off or doubtful debts for which provision should be made, and

(d) have not been taken into account as amounts described in this paragraph in the calculation made under paragraph 5(6) of Schedule 8 to the Act for a preceding year.

8.  The amounts which—

(a) as amounts paid in respect of a day in a preceding year were taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for such a year, and

(b) as amounts repaid in accordance with regulations made under section 55 of or paragraph 2(2)(j) of Schedule 9 to the Act(3) were not taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for any such year.

9.  The total of interest and additional amounts by way of interest which—

(a) have been paid by the authority, in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations made under that section or under paragraph 2(2)(j) of Schedule 9 to the Act, but which

(b) have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act.

Additions to gross amount

10.  The amounts which—

(a) have been taken into account by the authority as amounts described in paragraph 7 of this Schedule in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act, but which

(b) have been paid to the authority under sections 43 and 45 of the Act.

11.  The amounts, other than the amounts described in paragraph 10 of this Schedule, which—

(a) were chargeable amounts payable to the authority, under sections 43 and 45 of the Act, in respect of a day in a preceding year,

(b) have not been taken into account by the authority in calculating the amount described in paragraph 2 of this Schedule for a preceding year, and

(c) have been paid to the authority under sections 43 and 45 of the Act.

(1)

Sections 47 and 49 were amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraphs 26 and 27.

(2)

Section 41 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 19.

(3)

Section 55 and paragraph 2 of Schedule 9 were amended by the Local Government and Housing Act 1989, Schedule 5, paragraphs 30 and 44.