SCHEDULES

SCHEDULE 8E+W Non-Domestic Rating: Pooling

F1Part IIE+W Contribution

Textual Amendments

F1Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)

Non-domestic rating contributionsE+W

4(1)The Secretary of State may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each [F2billing authority] (to be called its non-domestic rating contribution for the year).E+W

(2)The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.

(3)Sub-paragraph (2) above shall not apply in the case of a special authority, but the rules shall be so framed that the amount calculated under them in relation to the authority is broadly the same as the total which would be payable to it in respect of the year under sections 43 and 45 above if—

(a)the authority’s non-domestic rating multiplier for the year was equal to the [F3non-domestic rating multiplier for the year determined in accordance with Part I of Schedule 7 above], and

(b)the authority acted diligently.

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(4A)The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.

(4B)Sub-paragraph (4A) above shall not apply in the case of a special authority.

(4C)Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.

(4D)The consent of the Treasury is required to the inclusion in regulations under this paragraph of provision under sub-paragraph (4A) above relating to England.]

(5)The Secretary of State may incorporate in the rules provision for deductions (of such extent as he thinks fit) as regards—

(a)the operation of sections 47 and 49 above;

(b)costs of collection and recovery;

(c)such other matters (if any) as he thinks fit;

and sub-paragraphs (2) and (3) above shall have effect subject to this.

F6[(5A)The Secretary of State may also incorporate in the rules provision for the deduction, in the case of a special authority, of an amount determined by him for the year in relation to that authority; and sub-paragraph (3) above shall have effect subject to this.]

(6)Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

[F7(7)Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.]

Textual Amendments

F2Words in Sch. 8 Pt. II para. 4(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(2)(with s. 118(1)(2)(4))

F3Words in Sch. 8 Pt. II para. 4(3)(a) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(3) (with s. 118(1)(2)(4))

F4Sch. 8 para. 4(4) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. I para. 6(4), Sch.14 (with s. 118(1)(2)(4))

F5Sch. 8 para. 4(4A)-(4D) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(1), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

F6Sch. 8 para. 4(5A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(5) (with s. 118(1)(2)(4))

F7Sch. 8 para. 4(7) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(2), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I