2013 No. 452

Rating And Valuation, England

The Non-Domestic Rating (Rates Retention) Regulations 2013

Made

Coming into force in accordance with regulation 1

The Secretary of State makes the following Regulations in the exercise of the powers conferred by sections 97(2A) and (2B), 99 and 143(1) and (2) of and paragraphs 6(3) to (5), 7 to 11, 39 to 42 and 44 of Schedule 7B to the Local Government Finance Act 1988 F1.

These Regulations are made with the consent of the Treasury in accordance with paragraphs 8(3), 39(13) and 40 (10) of Schedule 7B to the Local Government Finance Act 1988.

In accordance with section 143(9D) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Annotations:
Amendments (Textual)
F1

1988 c.41. Sections 97(2A) and (2B) of the Local Government Finance Act 1988 (“the 1988 Act”) were inserted by paragraph 25(2) of Schedule 3 to the Local Government Finance Act 2012 (c.17) (“the 2012 Act”). Section 99 of the 1988 Act was substituted by paragraph 24 of Schedule 10 to the Local Government Finance Act 1992(c.14) and amended by section 70 of the Local Government Act 2003 (c.26) and paragraph 26 of Schedule 3 to the 2012 Act. Schedule 7B was inserted into the 1988 Act by section 1 of the 2012 Act.

PART 1General

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rating (Rates Retention) Regulations 2013 and come into force on the day after the day on which they are made.

Interpretation2

1

In these Regulations—

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

  • “authority” means a billing authority or a major precepting authority;

  • “billing authority” means a billing authority in England;

  • F28“central share payment” means a payment made by a billing authority to the Secretary of State under paragraph 6(2) of Schedule 7B to the 1988 Act;

  • “certified non-domestic rating income” has the meaning given by regulation 9(4);

  • “non-domestic rating income” has the meaning given by regulation 3(3);

  • “preceding year” means the year immediately preceding the relevant year;

  • “relevant precepting authority” in relation to a billing authority means a major precepting authority other than a police and crime commissioner, having a power to issue a precept to that billing authority;

  • “relevant year” means the year for which a calculation of non-domestic rating income or of a payment is being made;

  • “schedule of instalments” has the meaning given by regulation 15;

  • “small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year determined under Part 1 of Schedule 7 to the 1988 Act F2.

2

In these Regulations any reference to a billing authority's general fund shall be construed in relation to the Common Council of the City of London as a reference to the City fund F3.

3

In these Regulations any reference to a billing authority's collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices, are credited or charged, as the case may be, amounts in respect of the authority's income and expenditure relating to sums paid or to be paid into or payments met or to be met from the authority's collection fund.

PART 2Calculations and in-year payments

Calculation and notification of non-domestic rating income and other amounts3

1

For each year a billing authority must calculate—

a

the amount of the central share of its non-domestic rating income;

b

the amount of each relevant precepting authority's share of its non-domestic rating income in accordance with regulation 5;

c

the amount (if any) to be deducted from the central share payment in accordance with regulation 4(1);

d

the amount of each relevant precepting authority's share of any amount to be deducted from the central share payment in accordance with regulation 4(1);

F44da

for a billing authority listed in F96Parts 2 to 6 of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;

db

for a billing authority listed in F97Parts 2 to 6 of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;

e

the amount (if any) specified by regulation 7(2);

F16f

the amount (if any) specified by regulation 7A(2);

g

the amount of each relevant precepting authority’s share of any amount specified by regulation 7A.

2

The billing authority must notify the Secretary of State and any relevant precepting authorities of the amounts that have been calculated—

a

for the year commencing on 1st April 2013 on or before 15th March 2013;

b

for a year commencing on or after 1st April 2014 on or before 31st January in the preceding year.

F452A

In relation to the relevant year commencing on 1st April 2017, a billing authority listed in Parts 2 to 6 of Schedule 5 must on or before 30th April 2017 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.

F772B

In relation to the relevant year commencing on 1st April 2018, a billing authority listed in Parts 1 and 7 to 22 of Schedule 5 must on or before 30th April 2018 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.

3

A billing authority's non-domestic rating income for the purposes of paragraph (1) is the billing authority's estimate for the relevant year of the amount specified by paragraph 1 of Schedule 1.

4

If an authority fails to comply with paragraph (2) the Secretary of State may make a calculation of the amount or amounts; and in such cases—

a

the Secretary of State must notify the authority and any relevant precepting authority of the amount or amounts calculated; and

b

these Regulations take effect as if the amount or amounts calculated by the Secretary of State were calculated in accordance with paragraph (1).

Payment to the Secretary of State in respect of the central share4

F291

In relation to each relevant year, a billing authority must deduct from the central share payment the amount which is the total of the following—

a

its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;

b

its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;

F66c

for a relevant year beginning on 1st April 2017, its estimate of the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);

d

for a relevant year beginning on or after 1st April 2017, its estimate of the amount specified by paragraph 2 of Schedule 2B for that year (if applicable); and

e

for a relevant year beginning on or after 1st April 2018, its estimate of the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable).

2

The F30central share payment must be made in the course of the relevant year in accordance with the schedule of instalments.

F463

In relation to a relevant year commencing on or after 1st April 2017, this regulation does not apply to a billing authority listed in Parts 2 to 6 of Schedule 5.

F784

In relation to the relevant year commencing on 1st April 2018, this regulation does not apply to a billing authority listed in Parts 1 and 7 to 22 of Schedule 5.

Payments by billing authorities to major precepting authorities in respect of share of income5

1

This regulation applies if a local government finance report for a year is approved by resolution of the House of Commons.

2

Each billing authority must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority's share of the billing authority's non-domestic rating income.

3

F47Unless paragraph (3A) F79, (3B) F98, (3C) or (3D) applies, the relevant precepting authority shares are—

a

10% where the relevant precepting authority is a county council which is a fire and rescue authority;

b

9% where the relevant precepting authority is a county council which is not a fire and rescue authority;

c

20% where the relevant precepting authority is the Greater London Authority; and

d

1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).

F483A

For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—

F80a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

5% where the relevant precepting authority is the West of England Combined Authority.

F813B

For the relevant year commencing on 1st April 2017 and a relevant year commencing on or after 1st April F992020, the relevant precepting authority share for the Greater London Authority is 37%.

3C

For the relevant year commencing on 1st April 2018, the relevant precepting authority shares are—

a

36% where the relevant precepting authority is the Greater London Authority;

b

49% where the relevant precepting authority is Derbyshire County Council;

c

59% where the relevant precepting authority is Devon County Council;

d

50% where the relevant precepting authority is Gloucestershire County Council;

e

59% where the relevant precepting authority is Kent County Council;

f

40% where the relevant precepting authority is Lincolnshire County Council;

g

20% where the relevant precepting authority is Suffolk County Council; and

h

70% where the relevant precepting authority is Surrey County Council.

F1003D

For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—

a

27% where the relevant precepting authority is the Greater London Authority;

b

31.5% where the relevant precepting authority is Buckinghamshire County Council;

c

26% where the relevant precepting authority is East Sussex County Council;

d

40% where the relevant precepting authority is Hertfordshire County Council;

e

17.5% where the relevant precepting authority is Lancashire County Council;

f

36.5% where the relevant precepting authority is Leicestershire County Council;

g

32.5% where the relevant precepting authority is Norfolk County Council;

h

21.5% where the relevant precepting authority is North Yorkshire County Council;

i

34% where the relevant precepting authority is Northamptonshire County Council;

j

30% where the relevant precepting authority is Somerset County Council;

k

34% where the relevant precepting authority is Staffordshire County Council;

l

55% where the relevant precepting authority is West Sussex County Council;

m

74% where the relevant precepting authority is Worcestershire County Council;

n

5% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority; and

o

1.5% where the relevant precepting authority is Lancashire Combined Fire and Rescue Authority.

4

The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

Payments to major precepting authorities in respect of deductions from central share payments6

1

This regulation applies where an amount has been deducted from the central share payment for a year under regulation 4(1) in respect of an amount F49specified by paragraph 3 of Schedule 2 (case B hereditaments) or paragraph 2(1) of Schedule 2A (special provision for deduction from the central share payment).

2

The billing authority must pay to each relevant precepting authority that authority's share of F50each specified amount.

3

F101Unless paragraph (3A) applies, the relevant precepting authority shares are—

a

20% where the relevant precepting authority is a county council which is a fire and rescue authority;

b

18% where the relevant precepting authority is a county council which is not a fire and rescue authority;

c

40% where the relevant precepting authority is the Greater London Authority; and

d

2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).

F1023A

For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—

a

36% where the relevant precepting authority is the Greater London Authority;

b

42% where the relevant precepting authority is Buckinghamshire County Council;

c

34⅔% where the relevant precepting authority is East Sussex County Council;

d

53⅓% where the relevant precepting authority is Hertfordshire County Council;

e

23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;

f

48⅔% where the relevant precepting authority is Leicestershire County Council;

g

43⅓% where the relevant precepting authority is Norfolk County Council;

h

28⅔% where the relevant precepting authority is North Yorkshire County Council;

i

45⅓% where the relevant precepting authority is Northamptonshire County Council;

j

40% where the relevant precepting authority is Somerset County Council;

k

45⅓% where the relevant precepting authority is Staffordshire County Council;

l

73⅓% where the relevant precepting authority is West Sussex County Council;

m

98⅔% where the relevant precepting authority is Worcestershire County Council;

n

1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;

o

1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;

p

1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;

q

6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;

r

1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;

s

1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;

t

1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or 29 of Schedule 5;

u

1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;

v

1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;

w

1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;

x

1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and

y

1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

4

The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

Payments with respect to county matters7

1

This regulation applies where the billing authority is a district council in an area for which there is a county council.

2

The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 F4 where—

a

the hereditament falls within a class designated by those Regulations; and

b

the local planning authority responsible for determining the application for planning permission in respect of development which led to the hereditament falling within the designated class was a county council.

3

The billing authority must make a payment for the year to the relevant county council equal to the amount estimated (if any) in accordance with regulation 3 as the amount specified by this regulation.

4

The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

5

In this regulation, “planning permission” means permission under Part 3 of the Town and Country Planning Act 1990 F5.

Annotations:
Amendments (Textual)
F4

S.I. 2013/

F12Payments with respect to shale oil or gas hereditaments7A

1

This regulation applies where the area of a billing authority includes a hereditament within a class designated by Part 2 of the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015.

2

The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 where the hereditament falls within a class designated by Part 2 of those Regulations.

3

The billing authority must make a payment for the year to each relevant precepting authority equal to that authority’s share (as set out in paragraph (4)) of the amount estimated (if any), in accordance with regulation 3, as the amount specified by this regulation.

4

The relevant precepting authority shares are—

a

60% where the relevant precepting authority is a county council which is a fire and rescue authority;

b

59% where the relevant precepting authority is a county council which is not a fire and rescue authority;

c

20% where the relevant precepting authority is the Greater London Authority; and

d

1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).

5

The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

Transfer from collection fund to general fund8

1

In relation to each relevant year a billing authority must transfer from its collection fund to its general fund the amount calculated in accordance with Schedule 3.

2

The transfer must be made in the course of the relevant year in accordance with the schedule of instalments.

PART 3End of year calculations and reconciliation

End of year calculations9

1

F129Subject to paragraph (5), on or before F8231st July in the year following the relevant year a billing authority must—

a

calculate the amount specified by paragraph 1 of Schedule 1 for the relevant year;

F31b

calculate the amount (if any) specified by paragraph 2 of Schedule 2 for the relevant year;

ba

calculate the amount (if any) specified by paragraph 3 of Schedule 2 for the relevant year;

bb

calculate the amount specified by paragraph 2(1) of Schedule 2A for the relevant year (if applicable);

bc

calculate the amount specified by paragraph 2 of Schedule 2B for the relevant year (if applicable);

F74bd

calculate the amount specified by paragraph 2(1) of Schedule 2C for the relevant year (if applicable);

c

calculate the amount (if any) specified by regulation 7(2) F17, 7A(2) and the amount of each relevant precepting authority’s share of any amount specified by regulation 7A for the relevant year; and

d

notify the Secretary of State and any relevant precepting authorities of the amounts calculated.

2

The billing authority must arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.

3

The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority and relevant precepting authorities of the amounts so certified.

4

The amount specified by paragraph 1 of Schedule 1 to these Regulations and calculated and certified in accordance with this regulation is the authority's certified non-domestic rating income for the relevant year.

F1305

Paragraph (1) applies in relation to calculations for the relevant year beginning on 1st April 2019 as if for “31st July” there were substituted “30th November”.

F25Special provision for end of year calculations for relevant year beginning on 1st April 20159A

1

This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.

2

In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the following amounts on or before 23rd January 2017—

a

the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);

b

the amount specified by paragraph 2 of Schedule 2B for that year (if applicable).

3

The billing authority must—

a

notify the Secretary of State on or before 23rd January 2017 of the amounts calculated; and

b

arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.

4

The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority of the amounts so certified.

F63Special provision for end of year calculations for relevant year beginning on 1st April 20169B

1

This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which Schedule 2C applies.

2

In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable) on or before 2nd February 2018.

3

The billing authority must—

a

notify the Secretary of State on or before 2nd February 2018 of the amount calculated; and

b

arrange for the calculation and amount to be certified in accordance with such arrangements as the Secretary of State may direct.

4

The person certifying the calculation and amount must send the certification to the Secretary of State and notify the billing authority of the amount so certified.

F18Reconciliation of disregarded amounts10

1

Where the amount included in the calculation of the certified non-domestic rating income as an amount to be disregarded in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act is different to the amount estimated for the purposes of regulation 3 (“the estimated amount”) paragraphs (2) to (4) apply.

2

Where the difference relates to a hereditament within the description in regulation 7(2) (county matters)—

a

if the certified amount is less than the amount paid to the county council, the county council must pay an amount equal to the difference to the billing authority; or

b

if the certified amount is more than the amount paid to the county council, the billing authority must pay an amount equal to the difference to the county council.

3

Where the difference relates to a hereditament within the description in regulation 7A(1) (shale oil or gas hereditaments)—

a

if the certified amount is less than the estimated amount-

i

each relevant precepting authority must pay an amount equal to that relevant precepting authority’s percentage share (as set out in paragraph (5)) of the difference to the billing authority; and

ii

the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or

b

if the certified amount is more than the estimated amount-

i

the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and

ii

the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.

4

Where the difference relates to any other hereditament—

a

if the certified amount is less than the estimated amount, the billing authority must transfer an amount equal to the difference from its general fund to its collection fund; or

b

if the certified amount is more than the estimated amount, the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.

5

For the purposes of this regulation, the percentage shares are—

a

100% where the billing authority is—

i

a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or

ii

the Council of the Isles of Scilly;

b

99% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

c

40% where the billing authority is a district council in an area for which there is a county council;

d

80% where the billing authority is a London borough council or the Common Council of the City of London;

e

60% where the relevant precepting authority is a county council which is a fire and rescue authority;

f

59% where the relevant precepting authority is a county council which is not a fire and rescue authority;

g

20% where the relevant precepting authority is the Greater London Authority; and

h

1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).

F19Reconciliation of amount deducted from central share payment11

F51A1

This regulation applies in relation to a relevant year if a billing authority deducts an amount under regulation 4(1) from its central share payment for that year.

1

Where the amount certified under regulation 9 as the F32amount specified by paragraph 2 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(a) from the central share payment for that year—

a

if the certified amount is less than the deducted amount, the billing authority must—

i

pay an amount equal to the difference to the Secretary of State; and

ii

transfer an amount equal to the difference from its general fund to its collection fund; or

b

if the certified amount is more than the deducted amount—

i

the Secretary of State must pay an amount equal to the difference to the billing authority; and

ii

the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.

2

Where the amount certified under regulation 9 as the F33amount specified by paragraph 3 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(b) from the central share payment for that year—

a

if the certified amount is less than the deducted amount—

i

the billing authority must pay an amount equal to the difference to the Secretary of State;

ii

each relevant precepting authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to the billing authority; and

iii

the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or

b

if the certified amount is more than the deducted amount—

i

the Secretary of State must pay an amount equal to the difference to the billing authority;

ii

the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and

iii

the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.

F342A

For F67the relevant year beginning on 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year is different from the amount deducted under F68regulation 4(1)(c) from the central share payment for that year—

a

if the certified amount is less than the deducted amount—

i

the billing authority must pay to the Secretary of State an amount equal to the difference; and

ii

the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

b

if the certified amount is more than the deducted amount—

i

the Secretary of State must pay to the billing authority an amount equal to the difference; and

ii

the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.

2B

For a relevant year beginning on or after 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year is different from the amount deducted under F69regulation 4(1)(d) from the central share payment for that year—

a

if the certified amount is less than the deducted amount—

i

the billing authority must pay to the Secretary of State an amount equal to the difference; and

ii

the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

b

if the certified amount is more than the deducted amount—

i

the Secretary of State must pay to the billing authority an amount equal to the difference; and

ii

the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.

F702C

For a relevant year beginning on or after 1st April 2018, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year is different from the amount deducted under regulation 4(1)(e) from the central share payment for that year—

a

if the certified amount is less than the deducted amount—

i

the billing authority must pay to the Secretary of State an amount equal to the difference; and

ii

the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or

b

if the certified amount is more than the deducted amount—

i

the Secretary of State must pay to the billing authority an amount equal to the difference; and

ii

the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.

3

F52Unless F103paragraph (4), (5) or (6) applies, for the purposes of this regulation, the percentage shares are—

a

100% where the billing authority is—

i

a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or

ii

the Council of the Isles of Scilly;

b

98% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

c

80% where the billing authority is a district council in an area for which there is a county council;

d

60% where the billing authority is a London borough council or the Common Council of the City of London;

e

20% where the relevant precepting authority is a county council which is a fire and rescue authority;

f

18% where the relevant precepting authority is a county council which is not a fire and rescue authority;

g

40% where the relevant precepting authority is the Greater London Authority; and

h

2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).

F534

In relation to F104the relevant year commencing on 1st April 2017, the percentage shares are—

a

44.8% where the billing authority is listed in Part 1 of Schedule 5; and

b

55.2% where the relevant precepting authority is the Greater London Authority.

F1055

For the relevant year commencing on 1st April 2018, the percentage shares are—

a

64% where the billing authority is listed in Part 1 of Schedule 5; and

b

36% where the relevant precepting authority is the Greater London Authority.

6

For the relevant year commencing on 1st April 2019, the percentage shares are—

a

64% where the billing authority is listed in Part 1 of Schedule 5;

b

98⅔% where the billing authority is listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5;

c

70% where the billing authority is listed in Parts 15 or 32 of Schedule 5;

d

100% where the billing authority is listed in Parts 20 or 34 of Schedule 5;

e

56⅔% where the billing authority is listed in Parts 23 or 30 of Schedule 5;

f

58⅔% where the billing authority is listed in Parts 24 or 35 of Schedule 5;

g

46⅔% where the billing authority is listed in Part 25 of Schedule 5;

h

98% where the billing authority is listed in Part 26 of Schedule 5;

i

74⅔% where the billing authority is listed in Part 27 of Schedule 5;

j

50% where the billing authority is listed in Part 29 of Schedule 5;

k

53⅓% where the billing authority is listed in Parts 31 or 37 of Schedule 5;

l

26⅔% where the billing authority is listed in Part 38 of Schedule 5;

m

0% where the billing authority is listed in Part 39 of Schedule 5;

n

36% where the relevant precepting authority is the Greater London Authority;

o

42% where the relevant precepting authority is Buckinghamshire County Council;

p

34⅔% where the relevant precepting authority is East Sussex County Council;

q

53⅓% where the relevant precepting authority is Hertfordshire County Council;

r

23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;

s

48⅔% where the relevant precepting authority is Leicestershire County Council;

t

43⅓% where the relevant precepting authority is Norfolk County Council;

u

28⅔% where the relevant precepting authority is North Yorkshire County Council;

v

45⅓% where the relevant precepting authority is Northamptonshire County Council;

w

40% where the relevant precepting authority is Somerset County Council;

x

45⅓% where the relevant precepting authority is Staffordshire County Council;

y

73⅓% where the relevant precepting authority is West Sussex County Council;

z

98⅔% where the relevant precepting authority is Worcestershire County Council;

z1

1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;

z2

1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;

z3

1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;

z4

6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;

z5

1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;

z6

1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;

z7

1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or Part 29 of Schedule 5;

z8

1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;

z9

1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;

z10

1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;

z11

1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and

z12

1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

F26Special provision for end of year payments in respect of relevant year beginning on 1st April 201511A

1

This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.

2

Where an amount is certified under regulation 9A as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount; and

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

3

Where an amount is certified under regulation 9A as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount; and

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

4

An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

Special provision for end of year payments in respect of relevant year beginning on 1st April 201611B

1

This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which F71Schedule 2A, 2B or 2C applies.

2

Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount; and

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

3

Where an amount is certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount; and

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

F723A

Where an amount is certified under regulation 9B as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount;

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

4

An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

F64Special provision for end of year payments in respect of relevant year beginning on 1st April 201711C

1

This regulation applies in relation to the relevant year beginning on 1st April 2017 to a billing authority to which Schedule 2C applies.

2

Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—

a

the Secretary of State must pay to the billing authority an amount equal to the certified amount; and

b

the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.

3

An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

Reconciliation of amounts where authority has failed to act diligently12

Where an amount included in a calculation under regulation 9(1) as a bad debt which should be written off or a doubtful debt for which provision should be made is disallowed on certification under regulation 9(2) on the grounds that the billing authority has failed to act diligently in relation to the collection of non-domestic rates, the authority must transfer such an amount as is disallowed from its general fund to its collection fund.

PART 4Calculation of surplus and deficit

Calculation and apportionment of surplus or deficit on collection fund for year13

1

For each relevant year beginning on or after 1st April 2014 a billing authority must estimate in accordance with paragraph 1 of Schedule 4 on or before 31st January in the preceding year —

a

whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year; and

b

if so, the amount of the surplus or deficit.

2

Any surplus or deficit estimated by an authority under paragraph (1) shall belong to or be borne by that authority, the Secretary of State and any relevant precepting authorities in accordance with the shares set out in paragraph 2 of Schedule 4.

Payments and transfers with respect to surplus and deficit14

1

A billing authority must pay to the Secretary of State the Secretary of State's share and to any relevant precepting authority that authority's share of a surplus during the course of the relevant year in accordance with the schedule of instalments.

2

The Secretary of State and a relevant precepting authority must pay their respective shares of a deficit to the billing authority during the course of the relevant year in accordance with the schedule of instalments.

3

A transfer under section 97(3) or 97(4) of the 1988 Act of a billing authority's share of a surplus or deficit in respect of non-domestic rates must be made during the course of the relevant year in accordance with the schedule of instalments.

PART 5Discharge of liabilities

Schedule of instalments15

1

Where a payment under these Regulations is to be paid according to the schedule of instalments F126, subject to paragraph (7), it is to be paid in F2012 instalments such that—

a

the first instalment is payable on 30th April; and

b

the subsequent instalments are payable on the 19th day of each of the following F2111 months starting in May.

2

Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.

F223

F127Subject to paragraph (8), the first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.

4

A billing authority and a major precepting authority may by agreement vary the schedule of instalments with regard to payments between them.

5

Any amount paid or transferred in respect of a liability under paragraph 6 of Schedule 7B to the 1988 Act or these Regulations for a year, whether or not paid in accordance with paragraph (1) is to be treated as discharging that liability to the extent of the payment.

6

For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971 F6.

F1287

A central share payment in relation to the relevant year beginning on 1st April 2020 is to be paid in 9 instalments, such that—

a

the first instalment is payable on 19th July 2020; and

b

the subsequent instalments are payable on the 19th day of each of the following 8 months.

8

For a central share payment in relation to the relevant year beginning on 1st April 2020—

a

the first instalment is to be of 9% of the amount payable;

b

the second and third instalments are each to be of 8% of the amount payable; and

c

the final six instalments are each to be of 12.5% of the amount payable.

Interest on amount of instalments16

1

An authority shall pay interest to another authority in respect of any amount which—

a

has become payable to that authority in accordance with the schedule of instalments, but

b

has not been so paid.

2

Interest shall be payable on the amount outstanding for every day of the period beginning with the day on which the amount was due to be paid and ending on the day before the day on which it is paid.

3

Interest shall be calculated at the rate which is 2 per cent above the highest base rate quoted by any of the reference banks at anytime in the period for which that interest is payable.

4

The interest shall be paid at the same time as the amount outstanding is paid.

5

For the purposes of paragraph (3), the reference banks are the seven largest persons for the time being who—

a

have permission under Part 4 of the Financial Services and Markets Act 2000 F7 to accept deposits;

b

are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and

c

quote a base rate in sterling.

6

For the purposes of paragraph (5), the size of a person is to be determined by reference to the total consolidated gross assets of that person denominated in sterling, as shown in the audited end-year accounts last published before the period for which interest is payable begins.

7

In this regulation the “consolidated gross assets” of a person is a reference to the gross assets of that person together with any subsidiary (within the meaning of section 1159 of the Companies Act 2006 F8).

8

Paragraph (5) must be read with—

a

section 22 of the Financial Services and Markets Act 2000;

b

any relevant order under that section; and

c

Schedule 2 to that Act.

Recovery17

Where an amount has become payable by a billing authority or major precepting authority under any provision of these Regulations, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

We consent to the making of these Regulations

Stephen CrabbDesmond Swayne Two of the Lords Commissioners of Her Majesty's Treasury

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis Parliamentary Under Secretary of State Department for Communities and Local Government

SCHEDULE 1Non-Domestic Rating Income

Regulation 3

PART 1

Calculation of non-domestic rating income1

1

Subject to sub-paragraph (2) the amount specified in this paragraph is the amount calculated in accordance with the formula—

( A − B ) + ( C − D ) − E − Fmath

Where—

A is the total of the amounts 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;

B is the total of the amounts 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;

C is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made to the billing authority in the year;

D is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made by the billing authority in the year;

E is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2; and

F is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year.

2

For a special authority the amount specified by this paragraph shall be the amount calculated in accordance with sub-paragraph (1)—

a

as if the authority's non-domestic rating multipliers for a year were equal to the non-domestic rating multipliers for that year determined in accordance with Part 1 of Schedule 7 to the 1988 Act; less

b

X, where the value of X for the financial year beginning 1st April 2013 is £10,538,000 and for subsequent years is determined by the formula—

X 1 � S 2 S 1math

Where—

X1 is the value of X for the preceding year;

S2 is the small business non-domestic rating multiplier for the relevant year;

S1 is the small business non-domestic rating multiplier for the preceding year.

Costs of collection and recovery2

1

A billing authority's allowance for costs of collection and recovery are to be calculated in accordance with the formula—

( G � J H ) + ( K � M L ) + Nmath

Where—

G is the number of hereditaments shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;

H is the total of G for all billing authorities;

J is 76 per cent of the amount allowed for the costs of collection and recovery;

K is the total of the rateable values shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;

L is the total of K for all authorities;

M is 24 per cent of the amount allowed for the costs of collection and recovery;

N is the total amount of the legal costs of the billing authority referred to in sub-paragraph (5) below.

2

For the purposes of sub-paragraph (1), where the year to which the relevant calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the 1988 Act, the hereditaments shown in an authority's local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which has been sent to the authority under section 41(5) of the 1988 Act.

3

The cost factor for a billing authority is the cost factor shown for that authority in Part 2 of this Schedule.

4

The amount allowed for the costs of collection and recovery is £84,000,000.

5

The legal costs referred to in this paragraph are the reasonable costs of another party to proceedings brought or defended by the billing authority and paid in the preceding year where the following conditions are satisfied—

a

the proceedings were brought or defended by the authority to clarify the law as respects liability for, or the authority's powers to enforce, non-domestic rates;

b

before bringing or defending proceedings the authority obtained advice in writing by counsel—

i

that the point of law concerned had not already been determined in previous proceedings; and

ii

that a decision by the authority to bring or defend the proceedings, or to continue to do so, would be a reasonable decision; and

c

the authority lost on that point of law and costs were awarded against the authority, or the authority withdrew from the proceedings as respects that point on the advice of counsel and payment by the authority of the other party's reasonable costs was made by that party a condition of consenting to withdrawal.

6

For the purposes of sub-paragraph (5)—

a

references to proceedings are to proceedings in a court of law including the Upper Tribunal;

b

any appeal from a decision of a court shall be regarded as separate proceedings.

PART 2Cost Factors

Annotations:
Amendments (Textual)

F13Area

Name or description of authority

Cost factor

The Council of the Isles of Scilly

1.5000

The Common Council of the City of London

1.4059

Inner London

The councils of the boroughs of Camden, Greenwich, Hackney, Hammersmith and Fulham, Islington, Kensington and Chelsea, Lambeth, Lewisham, Southwark, Tower Hamlets, Wandsworth and Westminster

1.2208

West outer London

The councils of the boroughs of Barnet, Brent, Ealing, Harrow, Hillingdon, Hounslow, Kingston upon Thames, Merton, Richmond upon Thames and Sutton

1.1113

Rest of outer London

The councils of the boroughs of Barking and Dagenham, Bexley, Bromley, Croydon, Enfield, Haringey, Havering, Newham, Redbridge and Waltham Forest

1.0760

Avon

The councils of the districts of Bath & North East Somerset, Bristol, North Somerset and South Gloucestershire

1.0378

Bedfordshire & Hertfordshire non-fringe

The councils of the boroughs of Bedford, Central Bedfordshire, Luton, North Hertfordshire and Stevenage

1.0393

Berkshire non-fringe

The councils of the districts of Reading, West Berkshire and Wokingham

1.0806

Berkshire, Surrey & West Sussex fringe

The councils of the districts of Bracknell Forest, Crawley, Elmbridge, Epsom and Ewell, Guildford, Mole Valley, Reigate and Banstead, Runneymede, Slough, Spelthorne, Surrey Heath, Tandridge, Waverley, Windsor and Maidenhead and Woking

1.1039

Buckinghamshire non-fringe

The councils of the districts of Aylesbury Vale, Milton Keynes and Wycombe

1.0675

Cambridgeshire

The councils of the districts of Cambridge, East Cambridgeshire, Fenland, Huntingdonshire, Peterborough and South Cambridgeshire

1.0339

Cheshire

The councils of the districts of Cheshire East, Cheshire West and Chester, Halton and Warrington

1.0130

East Sussex

The councils of the districts of Brighton and Hove, Eastbourne, Hastings, Lewes, Rother and Wealden

1.0090

Essex non-fringe

The councils of the districts of Braintree, Castle Point, Chelmsford, Colchester, Maldon, Rochford, Southend-on-Sea, Tendring and Uttlesford

1.0130

Gloucestershire

The councils of the districts of Cheltenham, Cotswold, Forest of Dean, Gloucester, Stroud and Tewkesbury

1.0197

Greater Manchester

The councils of the metropolitan districts of Bolton, Bury, Manchester, Oldham, Rochdale, Salford Stockport, Tameside, Trafford and Wigan

1.0169

Hampshire & Isle of Wight

The councils of the districts of Basingstoke and Deane, East Hampshire, Eastleigh, Fareham, Gosport, Hart, Havant, New Forest, Portsmouth, Rushmoor, Southampton, Test Valley and Winchester and Isle of Wight Council

1.0360

Hertfordshire & Buckinghamshire fringe

The councils of the districts of Broxbourne, Chiltern, Dacorum, East Hertfordshire, Hertsmere, South Buckinghamshire, St Albans, Three Rivers, Watford and Welwyn Hatfield

1.0816

Kent & Essex fringe

The councils of the districts of Basildon, Brentwood, Dartford, Epping Forest, Harlow, Sevenoaks and Thurrock

1.0618

Kent non-fringe

The councils of the districts of Ashford, Canterbury, Dover, Gravesham, Maidstone, Medway, Shepway, Swale, Thanet, Tonbridge and Malling and Tunbridge Wells

1.0068

Merseyside

The councils of the metropolitan districts of Knowsely, Liverpool, Sefton, St Helens and Wirral

1.0075

Northamptonshire

The councils of the districts of Corby, Daventry, East Northamptonshire, Kettering, Northampton, South Northamptonshire and Wellingborough

1.0132

Nottinghamshire

The councils of the districts of Ashfield, Bassetlaw, Broxtowe, Gedling, Mansfield, Newark and Sherwood, Nottingham and Rushcliffe

1.0121

Oxfordshire

The councils of the districts of Cherwell, Oxford, South Oxfordshire Vale of White Horse and West Oxfordshire

1.0534

Suffolk

The councils of the districts of Babergh, Forest Heath, Ipswich, Mid-Suffolk, St Edmundsbury, Suffolk Coastal and Waveney

1.0054

Warwickshire

The councils of the districts of North Warwickshire, Nuneaton and Bedworth, Rugby, Stratford-on-Avon and Warwick

1.0213

West Midlands

The councils of the metropolitan districts of Birmingham, Coventry, Dudley, Sandwell, Solihull, Walsall and Wolverhampton

1.0134

West Yorkshire

The councils of the metropolitan districts of Bradford, Calderdale, Kirklees, Leeds and Wakefield

1.0055

Wiltshire

The councils of the district of Swindon and the County of Wiltshire

1.0216

Other authorities

A billing authority not named or not falling within a description given above

1.0000

SCHEDULE 2Qualifying relief for deduction from central share

Regulation 4(1)

Case A and Case B hereditaments1

1

In this Schedule—

  • “case A hereditament” means a hereditament which is situated in both a blue area and a red area and meets the conditions in sub-paragraph (2);

  • “case B hereditament” means a hereditament which is situated in a red area only and meets the conditions in sub-paragraph (2);

  • “blue area” means an area designated by regulations made under paragraph 39 of Schedule 7B to the 1988 Act;

  • “red area” means an area bounded externally by the outer edge of a red line on one of the F24F23maps numbered 1 to 86F24maps numbered 1 to 29, 31 to 46 and 48 to F62247 and entitled “Maps referred to in the Non-Domestic Rating (Rates Retention) Regulations 2013” 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 offices of the Secretary of State and, in relation to each map, the billing authority concerned.

2

The conditions are that—

a

a determination under section 47(1)(a) of the 1988 Act has had effect in respect of the ratepayer in relation to the hereditament for 5 years or less, disregarding any period before 1st April 2012; and

F83b

the ratepayer in respect of the hereditament became the ratepayer on or before—

i

31st March 2018 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2013;

ii

31st March 2019 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2014;

iii

31st March 2020 in the case of a hereditament situated in the area designated by regulation 3(1) of the Non-Domestic Rating (Designated Area) Regulations 2015;

iv

31st March 2021 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2016;

v

31st March 2022 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2017.

3

In these Regulations where part of a hereditament is situated within a blue or red area, references to a hereditament are to be read as meaning the whole of the hereditament.

Case A hereditament: calculation of qualifying relief2

1

The amount specified by this paragraph is the amount which is the total of the difference between—

a

the amount calculated for the year in accordance with sub-paragraph (2); and

b

the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case A hereditament not been made, 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 F35Commission Regulation (EU) No 1407/2013 in respect of any particular undertaking.

2

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

a

amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less

b

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

Case B hereditament: calculation of qualifying relief3

1

F106Unless sub-paragraph (1A) applies, the amount specified by this paragraph is the amount that is 50 per cent of the difference between—

a

the amount calculated for the year in accordance with sub-paragraph (2); and

b

the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, 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 F36Commission Regulation (EU) No 1407/2013 in respect of any particular undertaking.

F1071A

For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—

a

the amount calculated for that year in accordance with sub-paragraph (2); and

b

the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, 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 1407/2013 in respect of any particular undertaking.

2

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

a

amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less

b

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

F27SCHEDULE 2ASpecial provision for deduction from the central share payment

Regulations 4(1),9(1), 9A, 11(2A), 11A and 11B

Annotations:
Amendments (Textual)

Application and interpretation1

1

F54Subject to sub-paragraph (1A), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to F73relevant years beginning on 1st April 2015, 1st April 2016 and 1st April 2017.

F551A

This Schedule does not apply to a billing authority listed in Part 2 of Schedule 5 for a relevant year beginning on or after 1st April 2017.

2

In this Schedule—

  • “allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;

  • “alteration to a local list” means an alteration to a local non-domestic rating list made in accordance with regulations under section 55 of the 1988 Act;

  • “Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;

  • “growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;

  • “relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayer’s liability for non-domestic rates;

  • “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

    Billing authority

    Column 1

    Growth baseline amount

    Column 2

    (£)

    Greater Manchester

    Bolton

    89,545,561

    Bury

    52,217,065

    Manchester

    343,637,824

    Oldham

    60,286,829

    Rochdale

    62,963,048

    Salford

    100,185,762

    Stockport

    91,637,000

    Tameside

    57,763,975

    Trafford

    166,096,865

    Wigan

    82,383,374

    Cheshire

    Cheshire East

    141,320,753

    Cambridgeshire

    Cambridge

    98,386,258

    East Cambridgeshire

    18,601,752

    Fenland

    25,365,993

    Huntingdonshire

    60,392,226

    Peterborough

    98,862,997

    South Cambridgeshire

    71,379,837

Calculation of amount2

1

Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—

(A−B+C−D+E−F+G−H+J−K)×50%

where—

  • A is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • B is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • C is the total amount written back for the year from the allowance for non-collection;

  • D is the total amount written off for the year in excess of that allowance;

  • E is the total amount released from that allowance for the year;

  • F is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;

  • G is the amount of any transitional protection payment due to be made to the billing authority for the year;

  • H is the amount of any transitional protection payment due to be made by the billing authority for the year;

  • J is the total amount of a relevant provision utilised for the year;

  • K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).

2

If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9A the amount specified by sub-paragraph (1) is zero.

3

If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—

a

for the year beginning on 1st April 2015, is the growth baseline amount in relation to the billing authority;

b

for the year beginning on 1st April 2016, is the amount calculated in accordance with the formula—

L×(M2M1)×1.005

where—

  • L is the growth baseline amount in relation to the billing authority;

  • M1 is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;

  • M2 is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;

c

for a subsequent year, is the amount calculated in accordance with the formula—

N×(O2O1)×1.005

where—

  • N is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;

  • O1 is the small business non-domestic rating multiplier for the preceding year;

  • O2 is the small business non-domestic rating multiplier for the relevant year.

4

If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—

Q×(R×T2S×T1)×1.005

where—

  • Q is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);

  • R is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;

  • S is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;

  • T1 is the small business non-domestic rating multiplier for the preceding year;

  • T2 is the small business non-domestic rating multiplier for the revaluation year.

SCHEDULE 2BDeduction from the central share payment for Port of Bristol

Regulations 4(1),9(1), 9A, 11(2B), 11A and 11B

Application and interpretation1

1

This Schedule applies to the billing authority, North Somerset District Council, in relation to a relevant year beginning on or after 1st April 2015.

2

In this Schedule—

  • “First Corporate Shipping Limited” means the company limited by shares and incorporated under the Companies Act 1985, whose registered number is 2542406;

  • “Port of Bristol hereditament” means those hereditaments which consist of the harbour undertaking carried on by First Corporate Shipping Limited that are treated under regulation 5(4) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 as one hereditament situated in the area of North Somerset District Council; and

  • “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

Calculation of amount2

The amount specified by this paragraph in respect of the Port of Bristol hereditament for a year is the amount calculated in accordance with the formula—

[(A−B)+(C−D)]×E

where—

  • A is the total of the amounts credited to the billing authority’s collection fund income and expenditure account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • B is the total of the amounts charged to that account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • C is the amount of any transitional protection payment due to be made to the billing authority in respect of that hereditament for the year;

  • D is the amount of any transitional protection payment due to be made by the billing authority in respect of that hereditament for the year;

  • E is—

    1. a

      for the year beginning on 1st April 2015, 0.4203

    2. b

      for a year beginning on or after 1st April 2016, 0.51.

F65SCHEDULE 2CFurther special provision for deduction from the central share payment

Regulations 4(1), 9(1), 9B, 11(2C), 11B and 11C

Annotations:
Amendments (Textual)

Application and interpretation1

1

Subject to sub-paragraph (2), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to a relevant year beginning on or after 1st April 2016.

2

This Schedule does not apply to a billing authority listed in Part 4 of Schedule 5 for a relevant year beginning on or after 1st April 2017.

3

In this Schedule—

  • “allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;

  • “growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;

  • “relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayers’ liability for non-domestic rates;

  • “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

    Billing authority

    Column 1

    Growth baseline amount

    Column 2

    (£)

    Tees Valley

    Darlington

    33,215,036

    Hartlepool

    33,929,304

    Middlesbrough

    42,103,787

    Stockton-on-Tees

    87,063,006

    Redcar and Cleveland

    39,347,040

    West Midlands

    Birmingham

    429,198,815

    Coventry

    123,425,084

    Dudley

    97,918,262

    Sandwell

    101,733,562

    Solihull

    123,660,405

    Walsall

    65,738,850

    Wolverhampton

    76,731,439

Calculation of amount2

1

Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—

(A−B+C−D+E−F+G−H+J−K)×50%

where—

  • A is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • B is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

  • C is the total amount written back for the year from the allowance for non-collection;

  • D is the total amount written off for the year in excess of that allowance;

  • E is the total amount released from that allowance for the year;

  • F is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;

  • G is the amount of any transitional protection payment due to be made to the billing authority for the year;

  • H is the amount of any transitional protection payment due to be made by the billing authority for the year;

  • J is the total amount of a relevant provision utilised for the year;

  • K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).

2

If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9B the amount specified by sub-paragraph (1) is zero.

3

If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—

a

for the year beginning on 1st April 2016, is the growth baseline amount in relation to the billing authority;

b

for a year beginning on or after 1st April 2018, is the amount calculated in accordance with the formula—

L×(M2M1)×1.005

where—

  • L is the amount calculated for the preceding year in accordance with paragraph (b) of this paragraph;

  • M1 is the small business non-domestic rating multiplier for the preceding year;

  • M2 is the small business non-domestic rating multiplier for the relevant year.

4

If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—

N×(O×Q2P×Q1)×1.005

where—

  • N is—

    1. a

      for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;

    2. b

      for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);

  • O is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;

  • P is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;

  • Q1 is the small business non-domestic rating multiplier for the preceding year;

  • Q2 is the small business non-domestic rating multiplier for the revaluation year.

SCHEDULE 3Transfer from collection fund to general fund

Regulation 8(1)

The amount to be transferred is the amount calculated in accordance with the formula:

P Q + R + ( S − T ) + ( U − V )math

Where—

P is the billing authority's non-domestic rating income for the year

Q is —

  1. (a)

    F15F38unless F93paragraph (e), (f) or (g) applies, 50% where the billing authority is—

    1. (i)

      a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or

    2. (ii)

      the Council of the Isles of Scilly;

  2. (b)

    F39unless F93paragraph (e), (f) or (g) applies, 49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

  3. (c)

    F40unless F93paragraph (e), (f) or (g) applies, 40% where the billing authority is a district council in an area for which there is a county council; and

  4. (d)

    F41unless F93paragraph (e), (f) or (g) applies, 30% where the billing authority is a London borough council or the Common Council of the City of London;

  5. (e)

    F42for a relevant year beginning on or after 1st April 2017—

    1. (i)

      for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;

    2. (ii)

      for a billing authority listed in Part 5 of Schedule 5, 94%;

    3. (iii)

      for a billing authority listed in Part 6 of Schedule 5, 100%;

  6. (f)

    F75for the relevant year beginning on 1st April 2018—

    1. (i)

      or a billing authority listed in Part 1 of Schedule 5, 64%;

    2. (ii)

      for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5, 99%;

    3. (iii)

      for a billing authority listed in Parts 8 and 12 of Schedule 5, 50%;

    4. (iv)

      for a billing authority listed in Part 15 of Schedule 5, 90%;

    5. (v)

      for a billing authority listed in Part 17 of Schedule 5, 60%;

    6. (vi)

      for a billing authority listed in Part 20 of Schedule 5, 100%;

    7. (vii)

      for a billing authority listed in Part 21 of Schedule 5, 80%; and

    8. (viii)

      for a billing authority listed in Part 22 of Schedule 5, 30%;

  7. (g)

    F94for the relevant year beginning on 1st April 2019—

    1. (i)

      for a billing authority listed in Part 1 of Schedule 5, 48%;

    2. (ii)

      for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%;

    3. (iii)

      for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%;

    4. (iv)

      for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%;

    5. (v)

      for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%;

    6. (vi)

      for a billing authority listed in Parts 24 or 35 of Schedule 5, 44%;

    7. (vii)

      for a billing authority listed in Part 25 of Schedule 5, 35%;

    8. (viii)

      for a billing authority listed in Part 26 of Schedule 5, 73.5%;

    9. (ix)

      for a billing authority listed in Part 27 of Schedule 5, 56%;

    10. (x)

      for a billing authority listed in Part 29 of Schedule 5, 37.5%;

    11. (xi)

      for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%;

    12. (xii)

      for a billing authority listed in Part 38 of Schedule 5, 20%; and

    13. (xiii)

      for a billing authority listed in Part 39 of Schedule 5, 0%;

R is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;

S is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year;

F14T is the amount of any payments made to—

  1. a

    a county council in accordance with regulation 7 (payments with respect to county matters); and

  2. b

    a relevant precepting authority in accordance with regulation 7A (payments with respect to shale oil or gas hereditaments);

U is the amount of a deduction from the central share payment made in accordance with regulation 4(1);

V is the total of any amounts paid to major precepting authorities in accordance with regulation 6.

SCHEDULE 4Rules for estimation and apportionment of surplus and deficit

Regulation 13

Calculation of surplus or deficit1

1

A billing authority must estimate whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year, and if so, the amount of the surplus or deficit by calculating the difference between the amount referred to in sub-paragraph (3) and the amount referred to in sub-paragraph (4).

2

Where the amount referred to in sub-paragraph (3) is—

a

more than the amount referred to in sub-paragraph (4), there is a surplus, the amount of which is the difference;

b

less than the amount referred to in sub-paragraph (4), there is a deficit, the amount of which is the difference;

c

the same as the amount referred to in sub-paragraph (4), there is no surplus or deficit.

3

The amount referred to in this sub-paragraph is the total of—

a

the amount of any opening surplus with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a surplus.;

b

the billing authority's estimate of the total of amounts credited or to be credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;

c

transitional protection payments received or to be received by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;

d

transfers to the billing authority's collection fund made or to be made under Part 3 of these Regulations (end of year reconciliations);

e

transfers to the collection fund and any payments by relevant precepting authorities or the Secretary of State under regulation 14 made or to be made in respect of an estimated deficit with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.

4

The amount referred to in this sub-paragraph is the total of—

a

the amount of any opening deficit with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a deficit;

b

the billing authority's estimate of the total of amounts charged or to be charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;

c

transitional protection payments made or to be made by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;

d

payments to the Secretary of State made or to be made under F10paragraph 6(2) of Schedule 7B to the 1988 Act;

e

payments to relevant precepting authorities made or to be made under regulations made under paragraph 9 of Schedule 7B to the 1988 Act;

f

transfers to the billing authority's general fund made or to be made under F11regulation 8 or Part 3 of these Regulations;

g

transfers to the billing authority's general fund and payments to relevant precepting authorities and the Secretary of State under regulation 14 in respect of an estimated surplus with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.

5

For the relevant year beginning 1st April 2014 the amounts referred to in sub-paragraphs (3)(a) and (4)(a) are to be zero.

6

In this paragraph, a reference to the relevant prior year is a reference to the year beginning two years before the beginning of the relevant year.

F9Special provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 20161A

1

This paragraph has effect in relation to a billing authority that, in its calculation under regulation 3 (calculation of non-domestic rating income) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period.

2

This paragraph has effect in respect of the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016.

3

The authority shall include in the amount specified by paragraph 1(3) an amount equal to the relevant proportion of the provision for refunds in respect of previous years that it anticipates including in its calculation under regulation 9 (end of year calculations) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013.

4

For the purpose of this paragraph the relevant proportion is –

a

60% for the relevant year beginning on 1st April 2014;

b

40% for the relevant year beginning on 1st April 2015;

c

20% for the relevant year beginning on 1st April 2016.

5

In this paragraph “refunds in respect of previous years” means amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act in respect of a day in a year prior to the year beginning on 1st April 2013.

Apportionment of surplus and deficit2

1

F56Unless sub-paragraph (1A), (1B), (1C) F84, (1D), (1E), (1F), F108 (1FA), (1G), (1GA), (1H), (1I) or (1J) applies, the Secretary of State's share of any surplus or of any deficit for a relevant year is 50% of the surplus or deficit for that year.

F571A

For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—

1B

For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is calculated in accordance with the formula—

F851C

For the relevant year beginning on 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—

1D

For a relevant year beginning on or after 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is zero.

F861E

For the relevant year beginning on 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7 to 22 of Schedule 5 is calculated in accordance with the formula—

1F

For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—F109

F1101FA

For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19 and 20 of Schedule 5 is calculated in accordance with the formula—

1G

For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in F111Parts 8 to 14, 17, 18, 21 and 22 of Schedule 5 is calculated in accordance with the formula—

F1121GA

For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 23 to 39 of Schedule 5 is calculated in accordance with the formula—

F1131H

For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—

1I

For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19, 20, or 23 to 39 of Schedule 5 is calculated in accordance with the formula—

1J

For a relevant year beginning on or after 1st April 2022, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is 33%.

2

F58Unless sub-paragraph (2A) F87, (2B) F114, (2C) or (2E) applies, a relevant precepting authority's share of any surplus or of any deficit for a relevant year is the amount of the surplus or deficit for that year multiplied by the relevant precepting authority share set out in regulation 5(3) F88, (3A), (3B) or (3C).

F592A

Where the relevant precepting authority is the Greater London Authority, its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2017, is 20%;

b

for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—

F89c

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

d

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—F115

F116e

for the relevant year beginning on 1st April 2021, is calculated in accordance with the formula—

2B

Where the relevant precepting authority is the West of England Combined Authority, its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2017, is zero;

b

for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—

(A−(B+C−D−E))×5%math

F902C

For a relevant precepting authority listed in sub-paragraph (2D), its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

b

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—

2D

The relevant precepting authorities are Derbyshire County Council, Devon County Council, Gloucestershire County Council, Kent County Council, Lincolnshire County Council, Suffolk County Council and Surrey County Council.

F1172E

For a relevant authority listed in the table below, the share of any surplus or of any deficit for the relevant years beginning on 1st April 2020 and 1st April 2021 is calculated in accordance with the formula—

where the values of α and β are set out in that table—

Table

Authority

Relevant year beginning 1st April 2020

Relevant year beginning 1st April 2021

Value of α

Value of β

Value of α

Value of β

East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 5

5%

1%

1%

5%

Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 5

1.5%

1%

1%

1.5%

Buckingham-shire County Council

31.5%

9%

9%

31.5%

East Sussex County Council

26%

9%

9%

26%

Hertfordshire County Council

40%

10%

10%

40%

Lancashire County Council where the billing authority is listed in Part 27 of Schedule 5

17.5%

9%

9%

17.5%

Leicestershire County Council

36.5%

9%

9%

36.5%

Norfolk County Council

32.5%

10%

10%

32.5%

Northampton-shire County Council

34%

9%

9%

34%

North Yorkshire County Council

21.5%

9%

9%

21.5%

Somerset County Council

30%

9%

9%

30%

Staffordshire County Council

34%

9%

9%

34%

West Sussex County Council

55%

10%

10%

55%

Worcestershire County Council

74%

9%

9%

74%.

3

F60Unless any of the following sub-paragraphs applies, the billing authority's share of any surplus or of any deficit for a relevant year is—

F37a

50% where the billing authority—

i

is a county council or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or

ii

is the Council of the Isles of Scilly;

b

49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

c

40% where the billing authority is a district council in an area for which there is a county council;

d

30% where the billing authority is a London borough council or the Common Council of the City of London.

F614

For the relevant year beginning on 1st April 2018, for a billing authority listed in Parts 2 to 4 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

5

For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 5 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

6

For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 6 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—

7

For a relevant year beginning on or after 1st April 2019, the billing authority’s share of any surplus or of any deficit for that year is—

a

for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;

b

for a billing authority listed in Part 5 of Schedule 5, 94%;

c

for a billing authority listed in Part 6 of Schedule 5, 100%.

F917A

For a billing authority listed in Parts 1, 7, 8, 9, 11, 12 and 14 to 22 of Schedule 5, its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

b

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—

F1187B

For a billing authority listed in Parts 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2020 is calculated in accordance with the formula—

7C

For a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2021 is calculated in accordance with the formula—

Where α and β are as determined in accordance with the table below—

Table

Part of Schedule 5 in which billing authority is listed

Value of α

Value of β

1

30%

48%

7, 16, 19, 26, 28, 33 or 36

49%

74%

15 or 32

40%

52.5%

20 or 34

50%

75%

23 or 30

40%

42.5%

24 or 35

40%

44%

25

40%

35%

27

40%

56%

29

40%

37.5%

38

40%

20%

39

40%

0%.

8

In this paragraph—

  • A is the surplus or deficit estimated for the relevant year beginning on 1st April 2018;

  • B is the amount mentioned in paragraph 1(3)(a);

  • C is the amount mentioned in paragraph 1(3)(e);

  • D is the amount mentioned in paragraph 1(4)(a);

  • E is the amount mentioned in paragraph 1(4)(g).

  • F92F is—

    1. (a)

      49% where the relevant precepting authority is Derbyshire County Council;

    2. (b)

      59% where the relevant precepting authority is Devon County Council or Kent County Council;

    3. (c)

      50% where the relevant precepting authority is Gloucestershire County Council;

    4. (d)

      40% where the relevant precepting authority is Lincolnshire County Council;

    5. (e)

      20% where the relevant precepting authority is Suffolk County Council;

    6. (f)

      70% where the relevant precepting authority is Surrey County Council;

  • G is—

    1. (a)

      9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

    2. (b)

      10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

  • H is—

    1. (a)

      9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

    2. (b)

      10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

  • I is—

    1. (a)

      49% where the relevant precepting authority is Derbyshire County Council;

    2. (b)

      59% where the relevant precepting authority is Devon County Council or Kent County Council;

    3. (c)

      50% where the relevant precepting authority is Gloucestershire County Council;

    4. (d)

      40% where the relevant precepting authority is Lincolnshire County Council;

    5. (e)

      20% where the relevant precepting authority is Suffolk County Council;

    6. (f)

      70% where the relevant precepting authority is Surrey County Council;

  • J is—

    1. (a)

      64% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

    4. (d)

      90% for a billing authority listed in Part 15 of Schedule 5;

    5. (e)

      60% for a billing authority listed in Part 17 of Schedule 5;

    6. (f)

      100% for a billing authority listed in Part 20 of Schedule 5;

    7. (g)

      80% for a billing authority listed in Part 21 of Schedule 5;

    8. (h)

      30% for a billing authority listed in Part 22 of Schedule 5;

  • K is—

    1. (a)

      30% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      49% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      40% for a billing authority listed in Parts 8, 12, 15, 17, 21 and 22 of Schedule 5;

    4. (d)

      50% for a billing authority listed in Part 20 of Schedule 5;

  • L is—

    1. (a)

      F11948% for a billing authority listed in Part 1 of Schedule 5;

    2. (aa)

      F12074% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;

    3. (b)

      49% for a billing authority listed in Parts F1219, 11, 14 and 18 of Schedule 5;

    4. (c)

      40% for a billing authority listed in Parts 8, 12, F122... 17, 21 and 22 of Schedule 5;

    5. (ca)

      F12352.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;

    6. (d)

      F12475% for a billing authority listed in Parts 20 or 34 of Schedule 5;

    7. (e)

      F12542.5% for a billing authority listed in Parts 23 or 30 of Schedule 5;

    8. (f)

      44% for a billing authority listed in Parts 24 or 35 of Schedule 5;

    9. (f)

      35% for a billing authority listed in Part 25 of Schedule 5;

    10. (g)

      56% for a billing authority listed in Part 27 of Schedule 5;

    11. (h)

      37.5% for a billing authority listed in Part 29 of Schedule 5;

    12. (i)

      20% for a billing authority listed in Part 38 of Schedule 5;

  • M is—

    1. (a)

      64% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

    4. (d)

      90% for a billing authority listed in Part 15 of Schedule 5;

    5. (e)

      60% for a billing authority listed in Part 17 of Schedule 5;

    6. (f)

      100% for a billing authority listed in Part 20 of Schedule 5;

    7. (g)

      80% for a billing authority listed in Part 21 of Schedule 5;

    8. (h)

      30% for a billing authority listed in Part 22 of Schedule 5.

F43SCHEDULE 5List of billing authorities

Regulations 3, 4 and 11 and Schedules 2A, 3 and 4

Annotations:
Amendments (Textual)

PART 1

Greater London Authority

The councils for the following local government areas—

Barking and Dagenham

Barnet

Bexley

Brent

Bromley

Camden

City of London

Croydon

Ealing

Enfield

Greenwich

Hackney

Hammersmith and Fulham

Haringey

Harrow

Havering

Hillingdon

Hounslow

Islington

Kensington and Chelsea

Kingston upon Thames

Lambeth

Lewisham

Merton

Newham

Redbridge

Richmond upon Thames

Southwark

Sutton

Tower Hamlets

Waltham Forest

Wandsworth

Westminster

PART 2

Greater Manchester Combined Authority

The councils for the following local government areas—

Bolton

Bury

Manchester

Oldham

Rochdale

Salford

Stockport

Tameside

Trafford

Wigan

PART 3

Liverpool City Region

The councils for the following local government areas—

Halton

Knowsley

Liverpool

Sefton

St Helens

Wirral

PART 4

West Midlands Combined Authority

The councils for the following local government areas—

Birmingham

Coventry

Dudley

Sandwell

Solihull

Walsall

Wolverhampton

PART 5

West of England Combined Authority

The councils for the following local government areas—

Bath and North East Somerset

Bristol

South Gloucestershire

PART 6

Cornwall

The council for the following local government area—

Cornwall

F76PART 7

Annotations:
Amendments (Textual)
Berkshire

The councils for the following local government areas—

Bracknell Forest

Reading

Slough

West Berkshire

Windsor and Maidenhead

Wokingham

PART 8

Derbyshire

The councils for the following local government areas—

Amber Valley

Bolsover

Chesterfield

Derbyshire Dales

Erewash

High Peak

North East Derbyshire

South Derbyshire

PART 9

Derbyshire

The council for the following local government area—

Derby

PART 10

Devon

The councils for the following local government areas—

East Devon

Exeter

Mid Devon

North Devon

South Hams

Teignbridge

Torridge

West Devon

PART 11

Devon

The councils for the following local government areas—

Plymouth

Torbay

PART 12

Gloucestershire

The councils for the following local government areas—

Cheltenham

Cotswold

Forest of Dean

Gloucester

Stroud

Tewkesbury

PART 13

Kent

The councils for the following local government areas—

Ashford

Canterbury

Dartford

Dover

Gravesham

Maidstone

Sevenoaks

Shepway

Swale

Thanet

Tonbridge and Malling

Tunbridge Wells

PART 14

Kent

The council for the following local government area—

Medway

PART 15

Leeds

The council for the following local government area—

Harrogate

PART 16

Leeds

The councils for the following local government areas—

York

Bradford

Calderdale

Kirklees

Leeds

Wakefield

PART 17

Lincolnshire

The councils for the following local government areas—

Boston

East Lindsey

Lincoln

North Kesteven

South Holland

South Kesteven

West Lindsey

PART 18

Lincolnshire

The council for the following local government area—

North Lincolnshire

PART 19

Solent

The councils for the following local government areas—

Portsmouth

Southampton

PART 20

Solent

The council for the following local government area—

Isle of Wight

PART 21

Suffolk

The councils for the following local government areas—

Babergh

Forest Heath

Ipswich

Mid Suffolk

St Edmundsbury

Suffolk Coastal

Waveney

PART 22

Surrey

The councils for the following local government areas—

Elmbridge

Epsom and Ewell

Guildford

Mole Valley

Reigate and Banstead

Runnymede

Spelthorne

Surrey Heath

Tandridge

Waverley

Woking

F95PART 23

Annotations:
Amendments (Textual)
Buckinghamshire

The councils for the following local government areas—

Aylesbury Vale

Chiltern

South Buckinghamshire

Wycombe

PART 24

East Sussex

The councils for the following local government areas—

Eastbourne

Hastings

Lewes

Rother

Wealden

PART 25

Hertfordshire

The councils for the following local government areas—

Broxbourne

Dacorum

East Hertfordshire

Hertsmere

North Hertfordshire

St Albans

Stevenage

Three Rivers

Watford

Welwyn Hatfield

PART 26

Lancashire

The councils for the following local government areas—

Blackburn with Darwen

Blackpool

PART 27

Lancashire

The councils for the following local government areas—

Burnley

Chorley

Fylde

Hyndburn

Pendle

Preston

Ribble Valley

Rossendale

South Ribble

West Lancashire

Wyre

PART 28

Leicester

The council for the following local government area—

Leicester

PART 29

Leicestershire

The councils for the following local government areas—

Blaby

Charnwood

Harborough

Hinckley and Bosworth

Melton

North West Leicestershire

Oadby and Wigston

PART 30

Norfolk

The councils for the following local government areas—

Breckland

Broadland

Great Yarmouth

Kings Lynn and West Norfolk

North Norfolk

Norwich

South Norfolk

PART 31

Northamptonshire

The councils for the following local government areas—

Corby

Daventry

East Northamptonshire

Kettering

Northampton

South Northamptonshire

Wellingborough

PART 32

North and West Yorkshire

The councils for the following local government areas—

Craven

Hambleton

Richmondshire

Ryedale

Scarborough

Selby

PART 33

North of Tyne

The councils for the following local government areas—

Newcastle upon Tyne

North Tyneside

PART 34

North of Tyne

The council for the following local government area—

Northumberland

PART 35

Somerset

The councils for the following local government areas—

Mendip

Sedgemoor

South Somerset

Somerset West and Taunton

PART 36

Stoke-on-Trent

The council for the following local government area—

Stoke-on-Trent

PART 37

Staffordshire

The councils for the following local government areas—

Cannock Chase

East Staffordshire

Lichfield

Newcastle-under-Lyme

South Staffordshire

Stafford

Staffordshire Moorlands

Tamworth

PART 38

West Sussex

The councils for the following local government areas—

Adur

Arun

Chichester

Crawley

Horsham

Mid Sussex

Worthing

PART 39

Worcestershire

The councils for the following local government areas—

Bromsgrove

Malvern Hills

Redditch

Worcester

Wychavon

Wyre Forest

(This note is not part of the Regulations)

Under paragraph 6 of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”), billing authorities are required to pay a proportion of their non-domestic rating income to the Secretary of State (“the central share”). The proportion that is to be the central share is set out in the Local Government Finance Report for each year.

“Non-domestic rating income” is defined in regulation 3 and Schedule 1. It is an estimate of the aggregate of amounts that will be charged and credited to the authority's income and expenditure account with respect to non-domestic rates in the year accordance with proper accounting practices. This equates to the amounts payable by businesses to the authority under sections 43 and 45 of the 1988 Act in the year, and automatically includes adjustments for previous years.

This figure is subject to a number of adjustments – for transitional protection payments made or received by the authority under Part 8 of Schedule 7B to the 1988 Act, for the authority's costs of collection, and for amounts disregarded with respect to areas or classes of hereditament designated under Part 10 of Schedule 7B to the 1988 Act.

Regulation 4 provides for the payment of the central share to the Secretary of State, Regulation 4, with Schedule 2, also provides for an amount to be deducted from the central share payment where rates relief under section 47(1) of the 1988 Act has been granted in a prescribed area. Regulation 6 provides for this deduction to be shared with major precepting authorities if the area is not also designated for the purposes of Part 10 of Schedule 7B (in such a case the billing authority retains the full amount).

Under paragraph 9 of Schedule 7B to the 1988 Act the Secretary of State may require billing authorities to make payments to major precepting authorities of a proportion of their non-domestic rating income. Regulation 5 provides that such payments are to be made to county councils, fire and rescue authorities in whose area the billing authority is and, for London authorities, the Greater London Authority.

Regulation 7 provides that a county council receives the amount that has been disregarded in respect of a hereditament because it falls within a class designated under part 10 of Schedule 7B to the 1988 Act if it was the planning authority for the purposes of determining the application that led to the hereditament falling within that class.

Regulation 8 and Schedule 3 provide for the transfer of the authority's share of its income, plus an amount for its costs of collection and the disregarded and deducted amounts, to the authority's General Fund.

Regulation 9 requires the authority to carry out further calculations at the end of the year and have these certificated. If an authority has made provision for bad or doubtful debt that is disallowed by the auditor that carries out the certification, the authority is required by regulation 12 to make adjustment so that it carries this cost, rather than it being shared with the Secretary of State and the major precepting authorities.

Differences between the amounts notified at the start of the year and the certified amounts will result in a surplus or deficit on the billing authority's collection fund income and expenditure account. Provision is made for the reconciliation of certain amounts by regulation 10 and 11 because these amounts will be dealt with outside the provisions of Part 4 of the Regulations.

Part 4 provides for the calculation of the surplus or deficit. The amount is to be estimated before the end of the year. It is apportioned between the billing authority, the Secretary of State and the major precepting authorities in the same proportions as the income was shared. Rules for the calculation of the surplus and deficit estimate are set out in Schedule 4.

Part 5 sets out when payments due under the Regulations are to be made and the consequences of late payment.

No separate impact assessment has been prepared for these Regulations, but the impact assessment prepared for the Local Government Finance Act 2012 is relevant:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8470/2054063.pdf