Business Rate Supplements Act 2009

22 Administrative expenses

(1) Regulations under section 21 may authorise a billing authority to use a prescribed proportion of such sums as it collects or recovers in respect of a BRS to meet expenses it incurs in the collection or recovery (“administrative expenses”).

(2) Provision by virtue of subsection (1) may, in particular, amend section 90 of the 1988 Act (payments to and from collection funds).

(3) If the chargeable period of a BRS begins, or a variation of a BRS takes effect, later than the first day of a financial year, the levying authority may not, in respect of that financial year, act in reliance on provision made by virtue of subsection (1).

(4) In so far as a billing authority which is not a levying authority incurs administrative expenses in response to a notice given by the levying authority under section 19, those expenses must be met by the levying authority.

(5) But the levying authority may not meet those expenses by—

(a) using sums that it receives in respect of the BRS, or

(b) directing the billing authority to retain from sums it is required to transfer to the levying authority in respect of the BRS a sum equivalent to the amount that the levying authority is required to pay.

(6) The amount that a levying authority is required to pay under subsection (4) must not exceed such amount as may be prescribed by regulations under section 21 (or as is to be determined in accordance with such formula as may be prescribed by regulations under that section).

(7) A reference to sums that a billing authority collects in respect of a BRS includes a reference to financial contributions made to it for the purpose of enabling the project to which the BRS relates to be carried out.