The Internal Drainage Boards (Finance) Regulations 1990

PART IV APPORTIONMENT OF EXPENSES

Expenses raised by drainage rates

15.—(1) Subject to regulation 17(4), the proportion of the expenses of a board which shall be raised from the proceeds of drainage rates shall be determined in accordance with the provisions of this regulation.

(2) In respect of the financial years beginning in 1990, 1991 and 1992, the proportion shall be determined in accordance with regulation 22.

(3) In respect of the financial year beginning in 1993 and each subsequent financial year, the proportion shall be determined by dividing the aggregate of the annual values of the annual value properties in the board’s district by the aggregate of the annual values of all the land and buildings in that district, such values to be determined in accordance with regulation 18.

Expenses raised by special levies

16.  Subject to regulation 17(4), the proportion of the expenses of a board which shall be raised from the proceeds of special levies in any financial year shall be such as to raise the balance of those expenses remaining after deduction of the amount to be raised from the proceeds of drainage rates.

Expenses raised in sub-districts

17.—(1) Section 68(1) of the principal Act shall be taken to include a power for a board to issue differential special levies in accordance with this regulation.

(2) An order made by a board under the said section 68(1) may determine the proportions of the expenses of the board to be raised in the respective sub-districts within their district.

(3) Where an order made by a board under the said section 68(1) is in force and the order does not determine the proportions of the expenses to be raised in the respective sub-districts in accordance with paragraph (2) of this regulation, the amounts to be raised in each sub-district shall be determined as follows:–

(a) expenses incurred in connection with new works or the maintenance or improvement of existing works in each sub-district shall be raised in that sub-district;

(b) there shall be raised in each sub-district a proportionate part of the charges incurred by the board in respect of contributions under section 84 of the principal Act, or amounts specified under section 86 of that Act as correspond ing to such contributions, and of other expenses and charges not directly attributable to the maintenance of particular works.

(4) Where an order made by the board under section 68(1) of the principal Act is in force, the proportions of the expenses of the board to be raised in a sub-district which shall be raised by means of drainage rates and special levies respectively–

(a) shall be determined, in respect of the financial years beginning in 1990, 1991 and 1992, in accordance with regulation 22;

(b) in respect of the financial year beginning in 1993 and each subsequent financial year, shall be the proportion P : Q, where–

(i) P is the aggregate of the annual values of the annual value properties in the sub-district, and

(ii) Q is the aggregate of the values of the land, other than agricultural land, within the sub-district,

such values to be determined by the board, and to have effect, in respect of each sub-district in the same manner as the values of such land are determined and have effect in respect of a district under regulation 18.

Determination of values for apportionment

18.—(1) Every board shall, before 15th February 1993 and in every subsequent year before 15th February, determine–

(a) the aggregate annual value of the annual value properties in their district, and

(b) the aggregate value of all other land in their district.

(2) A determination under paragraph (1) shall be made in respect of the annual value properties or (as the case may be) the other land in the district of the board on the 31st December preceding the date on which the determination is to be made, and shall have effect for the purposes of any apportionment required to be made under regulation 10(3) or 15(3) in respect of the financial year following that in which the determination is to be made.

(3) The value of land in a district other than agricultural land and agricultural buildings shall be taken to be–

(a) in the case of a hereditament shown in the local non-domestic rating list of a charging authority on 1st April 1990, one-third of the relevant proportion of the rateable value shown for it in respect of that date in that list on 31st December 1992;

(b) in the case of domestic property shown in a valuation list on 31st March 1990, one-third of the relevant proportion of the rateable value shown for it in the list on that date, multiplied by a factor of 6.73;

(c) in the case of a hereditament, not being one to which sub-paragraph (a) above applies nor domestic property to which sub-paragraph (b) above applies, shown in the register of a board on 31st March 1990, one-third of the annual value shown for it in that register on that date multiplied by a factor of 8.02;

(d) in the case of any land to which sub-paragraphs (a) to (c) above do not apply, the product of multiplying the area of the land (expressed in hectares and parts of a hectare) by a unit value per hectare representing the average value per hectare of all the land within the district to which sub-paragraphs (a) to (c) above apply, calculated by reference to the values determined in accordance with those sub-paragraphs.

(4) In paragraph (3)(a) and (b) of this regulation, “relevant proportion” in relation to a rateable value means the proportion which the area of any part of the hereditament lying within a district bears to the total area of the hereditament.