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The Non-Domestic Rating (Rates Retention) Regulations 2013

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PART 2E+WCalculations and in-year payments

Calculation and notification of non-domestic rating income and other amountsE+W

3.—(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);

[F1(da)for a billing authority listed in [F2Parts 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 [F3Parts 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);

[F4(f)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.

[F5(2A) 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.]

[F6(2B) 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).

Textual Amendments

Payment to the Secretary of State in respect of the central shareE+W

4.—[F7(1) 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;

[F8(c)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 [F9central share payment] must be made in the course of the relevant year in accordance with the schedule of instalments.

[F10(3) 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.]

[F11(4) 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.]

Textual Amendments

Payments by billing authorities to major precepting authorities in respect of share of incomeE+W

5.—(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) [F12Unless paragraph (3A) [F13, (3B) [F14, (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).

[F15(3A) For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—

F16(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)5% where the relevant precepting authority is the West of England Combined Authority.]

[F17(3B) For the relevant year commencing on 1st April 2017 and a relevant year commencing on or after 1st April [F182020], 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.]

[F19(3D) 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.

Textual Amendments

Payments to major precepting authorities in respect of deductions from central share paymentsE+W

6.—(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 [F20specified 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 [F21each specified] amount.

(3) [F22Unless 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).

[F23(3A) 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.

Textual Amendments

Payments with respect to county mattersE+W

7.—(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 F24 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 F25.

Textual Amendments

F24S.I. 2013/

[F26Payments with respect to shale oil or gas hereditamentsE+W

7A.—(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.]

Textual Amendments

Transfer from collection fund to general fundE+W

8.—(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.

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