Search Legislation

The Non-Domestic Rating (Rates Retention) Regulations 2013

Changes over time for: PART 2

 Help about opening options

Version Superseded: 30/03/2018

Status:

Point in time view as at 19/01/2018.

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Non-Domestic Rating (Rates Retention) Regulations 2013. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

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 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).

Payment to the Secretary of State in respect of the central shareE+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 [F6central 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.]

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) [F8Unless 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.

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 [F10specified 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 [F11each 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.

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 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

F12S.I. 2013/

[F14Payments 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.]

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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources