The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2012

Rules for the calculation of non-domestic rating contributions

This section has no associated Explanatory Memorandum

3.  In Schedule 1—

(a)in paragraph 3(1)(b)(iii)(cc), for “any amount prescribed by the Secretary of State by order”, substitute “£16,500”.

(b)after paragraph 3(1)(c), and before “less the amount”, insert—

(d)the difference between the amount calculated in accordance with paragraph 2 above and the amount which would be so calculated if in respect of any relevant day or any day in a preceding year, any determination by the authority under section 47(1)(a) of the Act as regards a hereditament situated within an area shown on one of the maps and in relation to which the condition in section 47(3) applies, were taken into account, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1998/2006(1) in respect of any particular undertaking.

(c)after paragraph 3(1), insert—

(1A) In paragraph 3(1)(d) above—

(a)where part of a hereditament is situated within an area shown on one of the maps, references to a hereditament are to be read as meaning the whole of a hereditament;

(b)“the maps” means the maps numbered 1 – 80 and entitled “Maps referred to in the Non-Domestic Rating Contributions (England) Regulations 1992 as amended by the Non-Domestic Rating Contributions (England) (Amendment) Regulations 2012”, of which prints, signed by a member of the Senior Civil Service in the Department for Communities and Local Government, are deposited and available for inspection at the Department for Communities and Local Government, at Eland House, Bressenden Place, London SW1E 5DU and, in relation to each map, at the offices of the authority or authorities concerned; and

(c)“area” in relation to a map means the area bounded externally by the outer edge of a red line.

(d)in paragraph 3(3)(b)(iii)(cc), after “by order”, insert “for the preceding year in question, or for a financial year beginning on or after 1 April 2012 £16,500”.

(1)

Official Journal L 379, 28/12/2006 P. 0005 – 0010.