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The Non-Domestic Rating (Levy and Safety Net) Regulations 2013
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Non-Domestic Rating (Levy and Safety Net) Regulations 2013 No. 737
Business rates baseline and baseline funding level
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5.—(1) The business rates baseline of an authority is the amount specified with respect to that authority in column B of the table in Schedule 2.
(2) The baseline funding level for an authority for the year commencing on 1st April 2013 is the amount specified with respect to that authority in column C of the table in Schedule 2.
(3) The baseline funding level for an authority for a year commencing on or after 1st April 2014 is the amount calculated in accordance with the formula—
Where—
A is the baseline funding level for the year immediately preceding the relevant year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year.
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