The Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

Rules for calculation of actual rating income E+W

3.—(1) An authority's actual rating income for a year is the amount calculated in accordance with the formula—

Where—

C is the total of the amount that would be credited to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act; and

D is the total of amounts that would be charged to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act.

(2) For the purposes of paragraph (1) it shall be assumed that in relation to all relevant hereditaments and all days in the relevant year and all previous years—

(a) the hereditament is wholly occupied;

[F1 (b) the conditions prescribed for the purposes of paragraph 4(2) of Schedule 4ZA to the 1988 Act (small business rate relief) are fulfilled and the value of E in paragraph 4(1) of Schedule 4ZA to that Act is 1;

(c) paragraphs 2(2) (charitable rate relief), 6 (heat networks rate relief), 7 (public lavatories relief) and 8(1) (rural rate relief) of Schedule 4ZA to the 1988 Act do not apply;]

(d) a determination under section 47 (discretionary relief) or reduction or remission under section 49 of the 1988 Act (reduction or remission in the case of hardship) has not been made;

F2 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 3(2)(b)(c) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 12(a) (as amended by S.I. 2024/246, regs. 1(3), 4(3))

F2 Reg. 3(2)(e) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 12(b)