The Non-Domestic Rating Contributions (Wales) Regulations 1989

Citation, commencement and application

1.  These Regulations may be cited as the Non-Domestic Rating Contributions (Wales) Regulations 1989 and shall come into force on 29th December 1989.They apply to Wales only.

Interpretation

2.  In these Regulations—

“the Act” means the Local Government Finance Act 1988;

“charging authority” means a Welsh charging authority;

“preceding year” means a chargeable financial year preceding the year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made;

“provisional amount” means, except in regulation 5(1)(a), the provisional amount arrived at under paragraph 5 of Schedule 8 to the Act(1) as regards a charging authority for a financial year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations;

“relevant day” means a day in the chargeable financial year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made.

Calculation of non-domestic rating contributions

3.  The rules for the calculation under paragraph 5 of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution for a chargeable financial year are the rules contained in Schedule 1 to these Regulations.

Assumptions relating to provisional amounts

4.  A calculation under paragraph 5(2) or (3) of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution shall be made on the basis of the information before the person making the calculation at the time he makes it, read subject to the assumptions prescribed in Schedule 2 to these Regulations.

Recalculation of provisional amounts

5.—(1) Regulation 6 applies as regards a charging authority for a financial year in which—

(a) a provisional amount has been arrived at, under paragraph 5 of Schedule 8 to the Act, as regards the charging authority for the financial year, and

(b) the prescribed conditions are fulfilled.

(2) The prescribed conditions are—

(a) that the charging authority has on a day in the financial year calculated an amount, under paragraph (3) below, which is less than the provisional amount for the authority for the year,

(b) that the difference between the amount calculated under paragraph (3) below and the provisional amount for the authority is greater than the amount calculated under paragraph (4) below,

(c) that the charging authority has notified the Secretary of State of the amount calculated under paragraph (3) below, and the day on which that amount was calculated, and

(d) that the Secretary of State believes that the amount calculated by the charging authority under paragraph (3) below is likely to have been calculated in accordance with that paragraph and informs the charging authority of his belief.

(3) The amount calculated under this paragraph is the total of the amounts calculated on the relevant day in accordance with Parts I and II of Schedule 3 to these Regulations.

(4) The amount calculated under this paragraph is the amount, expressed in pounds, of the relevant population of the area of the charging authority for the financial year multiplied—

(a) if the amount calculated in accordance with paragraph (3) above is calculated before 1st October in the financial year, by a factor of 7.5, and

(b) if the amount calculated in accordance with paragraph (3) above is calculated on or after 1st October in the financial year, by a factor of 15.

(5) In paragraph (4) above “relevant population” means relevant population calculated under paragraph 4 of Schedule 12A to the Act(2).

6.—(1) Where this regulation applies, for the purposes of paragraph 5 of Schedule 8 to the Act the provisional amount for the charging authority for the financial year is to be treated as being that amount recalculated as regards the authority for the year under paragraph (2) below.

(2) The amount recalculated under this paragraph is the total of the amounts calculated in accordance with Parts I and II of Schedule 3 to these Regulations, taking as the day on which the calculations in accordance with that Schedule are made the day on which the relevant calculation was made.

(3) In paragraph (2) above, the relevant calculation means the calculation under regulation 5(3) by virtue of which this regulation applies.

Repayments as a result of a recalculation

7.—(1) Where regulation 6 applies as regards a charging authority for a financial year, the Secretary of State shall repay to the charging authority the amount calculated in accordance with paragraph (2) below.

(2) The amount is the difference between—

(a) the total of the amounts paid by the authority to the Secretary of State under paragraph 5(5) of Schedule 8 to the Act on relevant days preceding the day on which the recalculation was made, and

(b) the amount calculated in accordance with the formula

where—

• A is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2),

• B is the total of the amounts directed by the Secretary of State to be paid by the authority on relevant days preceding the day on which the recalculation was made, and

• C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.

(3) In paragraph (2) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).

(4) The amount calculated in accordance with paragraph (2) above shall be paid by the Secretary of State at such time as he decides.

Reduced payments as a result of a recalculation

8.—(1) Where regulation 6 applies as regards a charging authority for a financial year, the amount of an instalment directed by the Secretary of State, under paragraph 5(5) of Schedule 8 to the Act, to be paid by the charging authority on or after the day on which the recalculation was made shall be treated as being the amount calculated in accordance with the formula—

where—

• A is the amount the Secretary of State directed to be paid by the authority in the instalment,

• B is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2), and

• C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.

(2) In paragraph (1) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).