SCHEDULE 8 Non-Domestic Rating: Pooling
F1Part III Distribution
F2Interpretation
F38
(1)
For the purposes of this Part of this Schedule a receiving authority isF4—
(a)
any billing authority in Wales, or
(b)
any major precepting authority in Wales.
(2)
F7(3)
In this Part of this Schedule “the Assembly” means the National Assembly for Wales.
F8(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9Distributable amount
F109
(1)
Before a financial year begins the F11Welsh Ministers shall estimate—
(a)
the aggregate of the items of account which will be credited to the account kept for the year; and
(b)
the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.
(2)
(3)
If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the F14Welsh Ministers shall calculate the amount equal to the difference.
(4)
F17Years where two local government finance reports prepared for Wales
9A
(1)
Where the F18Welsh Ministers make two local government finance reports for a particular financial year—
(a)
paragraph 9(4) above does not apply F19... as respects that year, and
(b)
the F20Welsh Ministers shall decide whether—
(i)
distribution among all receiving authorities of the amount arrived at under paragraph 9 above for the year is to be dealt with in just one of those reports (the chosen report), or
(ii)
each of those reports is to deal with the distribution of so much of that amount as is for the receiving authorities to which that report relates.
(2)
If the F21Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(i) above—
(a)
the F22Welsh Ministers shall specify that amount (the distributable amount for the year) in the chosen report, and
(b)
the chosen report is the local government finance report for that year to which the requirement under paragraph 10(1) below applies.
(3)
If the F23Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(ii) above—
(a)
paragraphs 10 and 11 below do not apply F24... as respects the year (but see paragraphs 11A to 11C below),
(b)
the power under paragraph 13 below may (in particular) be exercised by making a single amending report relating to both of the local government finance reports for the year, and
(c)
paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).
F25Distribution: local government finance reports
F2610
(1)
A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the F27Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year.
(2)
F3011
(1)
This paragraph applies where—
(a)
in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with F31paragraphs 9 and 9A(2) above; and
(b)
the report has been laid before the F32Assembly.
(2)
If the report is approved by resolution of the F33Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.
(3)
As soon as is reasonably practicable after the report has been so approved, the F34Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.
(4)
Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the F35Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.
(5)
The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the F36Assembly of any amending report made under paragraph 13 below in relation to the local government finance report.
(6)
If the F37Welsh Ministers decide that F38they will leave out of account information received by F39them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and F38they may decide different dates for different kinds of information.
(7)
Sub-paragraph (6) above applies only if the F40Welsh Ministers inform each receiving authority in writing of F41their decision and of the date (or the dates and kinds of information) concerned; but F42they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).
(8)
F4511A
(1)
Where the F46Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year F47decide as mentioned in paragraph 9A(1)(b)(ii) above, F48the Welsh Ministers shall in each of those reports—
(a)
specify the amount for the year arrived at under paragraph 9 above,
(b)
specify how much of that amount is for the receiving authorities to which the report relates, and
(c)
specify the basis on which the F49Welsh Ministers propose to distribute among those authorities the amount specified under paragraph (b) above.
(2)
11B
F51(1)
This paragraph applies where—
(a)
the Assembly approves by resolution a local government finance report that is one of two being made by the Welsh Ministers for a particular financial year, and
(b)
as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
(2)
The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.
(3)
As soon as is reasonably practicable F52after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.
(4)
The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.
(5)
The F53Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.
(6)
The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly F54approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below.
(7)
As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the F55Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.
11C
(1)
(2)
Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.
(3)
A deadline under sub-paragraph (1) above shall only have effect if the F58Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates.
(4)
Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.
(5)
When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the F59Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.
F6012
(1)
(2)
(3)
Where a calculation is made under paragraph 11(4) F65or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F66or 11B(3) above, the F67Welsh Ministers shall pay to the authority a sum equal to the difference.
(4)
(5)
Where a calculation is made under paragraph 11(4) F70or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) F71or 11B(3) above, a sum equal to the difference shall be paid by the authority to the F72Welsh Ministers.
(6)
The sum shall be paid on such day after the end of the financial year concerned as the F72Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
F73Distribution: amending reports
F7413
(1)
Subject to sub-paragraph (6) below, after a local government finance report has been made the F75Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.
(2)
An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.
(3)
(4)
The report shall be laid before the F79Assembly.
(5)
(6)
F8414
(1)
As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the F85Assembly, the F86Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
(2)
Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the F87Welsh Ministers may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.
(3)
A calculation may not be made under sub-paragraph (2) above after whichever is the later of—
(a)
the end of the financial year following the financial year concerned, and
(b)
the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the F88Assembly.
(4)
Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.
F8914A
(1)
This paragraph applies where—
(a)
a report is made under paragraph 13 above amending a report (“the original report”) that is one of two local government finance reports that the F90Welsh Ministers make for a particular financial year, and
(b)
as respects that year the F91Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
(2)
As soon as is reasonably practicable after the amending report is F92approved by resolution of the Assembly, F93the Welsh Ministers shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report.
(3)
The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.
(4)
The F94Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before—
(a)
the end of the financial year immediately following the one to which the original report relates, or
(b)
if later, the end of the period of 3 months beginning with the day on which the Assembly F95approves by resolution the amending report.
(5)
The power under sub-paragraph (4) above may only be exercised once.
(6)
Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.
F9615
(1)
This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) F97or 14A(2) or (4) above in relation to an amending report.
(2)
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the F98Welsh Ministers shall pay to the authority a sum equal to the difference.
(3)
(4)
Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the F101Welsh Ministers.
(5)
The sum shall be paid on such day after the end of the financial year in which the amending report was made as the F101Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
(6)
In this paragraph “the relevant previous calculation” means—
(a)
F106Source of payments by Welsh Ministers
16
Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.
Recovery
16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.