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The Non-Domestic Rating (Rates Retention) Regulations 2013

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Apportionment of surplus and deficitE+W

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2.—(1) [F1Unless sub-paragraph (1A), (1B), (1C) [F2, (1D), (1E), (1F), [F3 (1FA), (1G), (1GA), (1H), (1I) or (1J)]] applies, the] Secretary of State's share of any surplus or of any deficit for a relevant year is 50% of the surplus or deficit for that year.

[F4(1A) For the relevant year beginning on 1st April 2018, 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—

(1B) For the relevant year beginning on 1st April 2018, 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 2 to 6 of Schedule 5 is calculated in accordance with the formula—

[F5(1C) For the relevant year beginning on 1st April 2019, 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—]

(1D) For a relevant year beginning on or after 1st April 2019, 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 2 to 6 of Schedule 5 is zero.]

[F6(1E) For the relevant year beginning on 1st April 2019, 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 to 22 of Schedule 5 is calculated in accordance with the formula—

(1F) For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or 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—F7

[F8(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—]

(1G) 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 [F9Parts 8 to 14, 17, 18, 21 and 22] of Schedule 5 is calculated in accordance with the formula—

[F10(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—]

[F11(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—

(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—

(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%.]]

(2) [F12Unless sub-paragraph (2A) [F13, (2B) [F14, (2C) or (2E)]] applies, a relevant] precepting authority's share of any surplus or of any deficit for a relevant year is the amount of the surplus or deficit for that year multiplied by the relevant precepting authority share set out in regulation 5(3) [F15, (3A), (3B) or (3C)].

[F16(2A) Where the relevant precepting authority is the Greater London Authority, its share of any surplus or of any deficit—

(a)for the relevant year beginning on 1st April 2017, is 20%;

(b)for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—

[F17(c)for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

(d)for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—]F18

[F19(e)for the relevant year beginning on 1st April 2021, is calculated in accordance with the formula—]

(2B) Where the relevant precepting authority is the West of England Combined Authority, its share of any surplus or of any deficit—

(a)for the relevant year beginning on 1st April 2017, is zero;

(b)for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—]

[F20(2C) For a relevant precepting authority listed in sub-paragraph (2D), its share of any surplus or of any deficit—

(a)for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

(b)for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—

(2D) The relevant precepting authorities are Derbyshire County Council, Devon County Council, Gloucestershire County Council, Kent County Council, Lincolnshire County Council, Suffolk County Council and Surrey County Council.]

[F21(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—

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

Table

AuthorityRelevant year beginning 1st April 2020Relevant year beginning 1st April 2021
Value of αValue of βValue of αValue of β
East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 55%1%1%5%
Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 51.5%1%1%1.5%
Buckingham-shire County Council31.5%9%9%31.5%
East Sussex County Council26%9%9%26%
Hertfordshire County Council40%10%10%40%
Lancashire County Council where the billing authority is listed in Part 27 of Schedule 517.5%9%9%17.5%
Leicestershire County Council36.5%9%9%36.5%
Norfolk County Council32.5%10%10%32.5%
Northampton-shire County Council34%9%9%34%
North Yorkshire County Council21.5%9%9%21.5%
Somerset County Council30%9%9%30%
Staffordshire County Council34%9%9%34%
West Sussex County Council55%10%10%55%
Worcestershire County Council74%9%9%74%.]

(3) [F22Unless any of the following sub-paragraphs applies, the] billing authority's share of any surplus or of any deficit for a relevant year is—

[F23(a)50% where the billing authority—

(i)is a county council or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or

(ii)is the Council of the Isles of Scilly;]

(b)49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

(c)40% where the billing authority is a district council in an area for which there is a county council;

(d)30% where the billing authority is a London borough council or the Common Council of the City of London.

[F24(4) For the relevant year beginning on 1st April 2018, for a billing authority listed in Parts 2 to 4 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

(5) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 5 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

(6) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 6 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

(7) For a relevant year beginning on or after 1st April 2019, the billing authority’s share of any surplus or of any deficit for that year is—

(a)for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;

(b)for a billing authority listed in Part 5 of Schedule 5, 94%;

(c)for a billing authority listed in Part 6 of Schedule 5, 100%.

[F25(7A) For a billing authority listed in Parts 1, 7, 8, 9, 11, 12 and 14 to 22 of Schedule 5, its share of any surplus or of any deficit—

(a)for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

(b)for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—]

[F26(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—

(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—

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

Table

Part of Schedule 5 in which billing authority is listedValue of αValue of β
130%48%
7, 16, 19, 26, 28, 33 or 3649%74%
15 or 3240%52.5%
20 or 3450%75%
23 or 3040%42.5%
24 or 3540%44%
2540%35%
2740%56%
2940%37.5%
3840%20%
3940%0%.]

(8) In this paragraph—

A is the surplus or deficit estimated for the relevant year beginning on 1st April 2018;

B is the amount mentioned in paragraph 1(3)(a);

C is the amount mentioned in paragraph 1(3)(e);

D is the amount mentioned in paragraph 1(4)(a);

E is the amount mentioned in paragraph 1(4)(g).]

[F27F is—

(a)

49% where the relevant precepting authority is Derbyshire County Council;

(b)

59% where the relevant precepting authority is Devon County Council or Kent County Council;

(c)

50% where the relevant precepting authority is Gloucestershire County Council;

(d)

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

(e)

20% where the relevant precepting authority is Suffolk County Council;

(f)

70% where the relevant precepting authority is Surrey County Council;

G is—

(a)

9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

(b)

10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

H is—

(a)

9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

(b)

10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

I is—

(a)

49% where the relevant precepting authority is Derbyshire County Council;

(b)

59% where the relevant precepting authority is Devon County Council or Kent County Council;

(c)

50% where the relevant precepting authority is Gloucestershire County Council;

(d)

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

(e)

20% where the relevant precepting authority is Suffolk County Council;

(f)

70% where the relevant precepting authority is Surrey County Council;

J is—

(a)

64% for a billing authority listed in Part 1 of Schedule 5;

(b)

99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

(c)

50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

(d)

90% for a billing authority listed in Part 15 of Schedule 5;

(e)

60% for a billing authority listed in Part 17 of Schedule 5;

(f)

100% for a billing authority listed in Part 20 of Schedule 5;

(g)

80% for a billing authority listed in Part 21 of Schedule 5;

(h)

30% for a billing authority listed in Part 22 of Schedule 5;

K is—

(a)

30% for a billing authority listed in Part 1 of Schedule 5;

(b)

49% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

(c)

40% for a billing authority listed in Parts 8, 12, 15, 17, 21 and 22 of Schedule 5;

(d)

50% for a billing authority listed in Part 20 of Schedule 5;

L is—

(a)

[F2848%] for a billing authority listed in Part 1 of Schedule 5;

(aa)

[F2974% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;]

(b)

49% for a billing authority listed in Parts [F309, 11, 14 and 18] of Schedule 5;

(c)

40% for a billing authority listed in Parts 8, 12, F31... 17, 21 and 22 of Schedule 5;

(ca)

[F3252.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;]

(d)

[F3375% for a billing authority listed in Parts 20 or 34 of Schedule 5;]

(e)

[F3442.5% 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;]

M is—

(a)

64% for a billing authority listed in Part 1 of Schedule 5;

(b)

99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

(c)

50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

(d)

90% for a billing authority listed in Part 15 of Schedule 5;

(e)

60% for a billing authority listed in Part 17 of Schedule 5;

(f)

100% for a billing authority listed in Part 20 of Schedule 5;

(g)

80% for a billing authority listed in Part 21 of Schedule 5;

(h)

30% for a billing authority listed in Part 22 of Schedule 5.]

Textual Amendments

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