The Non-Domestic Rating (Rates Retention) Regulations 2013

Apportionment of surplus and deficit E+W

2.—(1)  [F1 Unless sub-paragraph (1A), (1B), (1C)[F2 , (1D), (1E), (1F), (1G) or (1H)] 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.

[F3 (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—

[F4 (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.]

[F5 (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—

(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 Parts 7 to 22 of Schedule 5 is calculated in accordance with the formula—

(1H) For a relevant year beginning on or after 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 33%.]

(2) [F6 Unless sub-paragraph (2A)[F7 , (2B) or (2C)] 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) [F8 , (3A), (3B) or (3C)].

[F9 (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—

[F10 (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—]

(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—]

[F11 (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.]

(3) [F12 Unless any of the following sub-paragraphs applies, the] billing authority's share of any surplus or of any deficit for a relevant year is—

[F13 (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.

[F14 (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%.

[F15 (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—]

(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).]

[F16 F 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)

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;

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

F1 Words in Sch. 4 para. 2(1) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(2)

F2 Words in Sch. 4 para. 2(1) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(2)

F3 Sch. 4 para. 2(1A)-(1D) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(3)

F4 Sch. 4 para. 2(1C) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(3)

F5 Sch. 4 para. 2(1E)-(1H) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(4)

F6 Words in Sch. 4 para. 2(2) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(4)(a)

F7 Words in Sch. 4 para. 2(2) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(5)(a)

F8 Words in Sch. 4 para. 2(2) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(5)(b)

F9 Sch. 4 para. 2(2A)(2B) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(5)

F10 Sch. 4 para. 2(2A)(c)(d) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(6)

F11 Sch. 4 para. 2(2C)(2D) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(7)

F12 Words in Sch. 4 para. 2(3) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(6)

F13 Sch. 4 para. 2(3)(a) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 11

F14 Sch. 4 para. 2(4)-(8) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 10(7)

F15 Sch. 4 para. 2(7A) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(8)

F16 Words in Sch. 4 para. 2(8) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(9)