The Non-Domestic Rating (Rates Retention) Regulations 2013

PART 2 E+W Calculations and in-year payments

Calculation and notification of non-domestic rating income and other amounts E+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 Parts 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 Parts 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);

[F2 (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.

[F3 (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.]

(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

F1 Reg. 3(1)(da)(db) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 3(a)

F2 Reg. 3(1)(f)(g) inserted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 11(2)

F3 Reg. 3(2A) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 3(b)

Payment to the Secretary of State in respect of the central share E+W

4.— [F4 (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;

[F5 (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 [F6 central share payment] must be made in the course of the relevant year in accordance with the schedule of instalments.

[F7 (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.]

Textual Amendments

F4 Reg. 4(1) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 4(a)

F5 Reg. 4(1)(c)-(e) substituted for reg. 4(1)(c) (19.1.2018) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017 (S.I. 2017/1321), regs. 1(2), 3

F6 Words in reg. 4(2) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 4(b)

F7 Reg. 4(3) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 4

Payments by billing authorities to major precepting authorities in respect of share of income E+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) [F8 Unless paragraph (3A) 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).

[F9 (3A) For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—

(a) 37% where the relevant precepting authority is the Greater London Authority;

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

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

Textual Amendments

F8 Words in reg. 5(3) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 5(a)

F9 Reg. 5(3A) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 5(b)

Payments to major precepting authorities in respect of deductions from central share payments E+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 [F10 specified 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 [F11 each specified] amount.

(3) 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).

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

Textual Amendments

F10 Words in reg. 6(1) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 6(a)

F11 Words in reg. 6(2) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 6(b)

Payments with respect to county matters E+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 F12 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 F13 .

Textual Amendments

F12 S.I. 2013/

F13 1990 c.8.

[F14 Payments with respect to shale oil or gas hereditaments E+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

F14 Reg. 7A inserted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 11(3)

Transfer from collection fund to general fund E+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.