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The Non-Domestic Rating (Rates Retention) Regulations 2013

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[F1Reconciliation of amount deducted from central share paymentE+W

This section has no associated Explanatory Memorandum

11.—[F2(A1) This regulation applies in relation to a relevant year if a billing authority deducts an amount under regulation 4(1) from its central share payment for that year.]

(1) Where the amount certified under regulation 9 as the [F3amount specified by paragraph 2 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(a) from the central share payment for that year]—

(a)if the certified amount is less than the deducted amount, the billing authority must—

(i)pay an amount equal to the difference to the Secretary of State; and

(ii)transfer an amount equal to the difference from its general fund to its collection fund; or

(b)if the certified amount is more than the deducted amount—

(i)the Secretary of State must pay an amount equal to the difference to the billing authority; and

(ii)the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.

(2) Where the amount certified under regulation 9 as the [F4amount specified by paragraph 3 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(b) from the central share payment for that year]—

(a)if the certified amount is less than the deducted amount—

(i)the billing authority must pay an amount equal to the difference to the Secretary of State;

(ii)each relevant precepting authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to the billing authority; and

(iii)the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or

(b)if the certified amount is more than the deducted amount—

(i)the Secretary of State must pay an amount equal to the difference to the billing authority;

(ii)the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and

(iii)the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.

[F5(2A) For [F6the relevant year beginning on 1st April 2017], where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year is different from the amount deducted under [F7regulation 4(1)(c)] from the central share payment for that year—

(a)if the certified amount is less than the deducted amount—

(i)the billing authority must pay to the Secretary of State an amount equal to the difference; and

(ii)the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

(b)if the certified amount is more than the deducted amount—

(i)the Secretary of State must pay to the billing authority an amount equal to the difference; and

(ii)the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.

(2B) For a relevant year beginning on or after 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year is different from the amount deducted under [F8regulation 4(1)(d)] from the central share payment for that year—

(a)if the certified amount is less than the deducted amount—

(i)the billing authority must pay to the Secretary of State an amount equal to the difference; and

(ii)the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

(b)if the certified amount is more than the deducted amount—

(i)the Secretary of State must pay to the billing authority an amount equal to the difference; and

(ii)the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.]

[F9(2C) For a relevant year beginning on or after 1st April 2018, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year is different from the amount deducted under regulation 4(1)(e) from the central share payment for that year—

(a)if the certified amount is less than the deducted amount—

(i)the billing authority must pay to the Secretary of State an amount equal to the difference; and

(ii)the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

(b)if the certified amount is more than the deducted amount—

(i)the Secretary of State must pay to the billing authority an amount equal to the difference; and

(ii)the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.]

(3) [F10Unless paragraph (4) applies, for] the purposes of this regulation, the percentage shares are—

(a)100% where the billing authority is—

(i)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)the Council of the Isles of Scilly;

(b)98% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

(c)80% where the billing authority is a district council in an area for which there is a county council;

(d)60% where the billing authority is a London borough council or the Common Council of the City of London;

(e)20% where the relevant precepting authority is a county council which is a fire and rescue authority;

(f)18% where the relevant precepting authority is a county council which is not a fire and rescue authority;

(g)40% where the relevant precepting authority is the Greater London Authority; and

(h)2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).]

[F11(4) In relation to a relevant year commencing on or after 1st April 2017, the percentage shares are—

(a)44.8% where the billing authority is listed in Part 1 of Schedule 5; and

(b)55.2% where the relevant precepting authority is the Greater London Authority.]

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