The Non-Domestic Rating (Rates Retention) Regulations 2013

PART 3 End of year calculations and reconciliation

End of year calculations

9.—(1) On or before 30th September 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;

(b) calculate the amounts (if any) specified by paragraphs 2 and 3 of Schedule 2 for the relevant year;

(c) calculate the amount (if any) specified by regulation 7(2) 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.

Reconciliation of disregarded amounts

10.  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”)—

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

(i) 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

(ii) 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;

(b) where the difference relates to any other hereditament—

(i) 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

(ii) 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.

Reconciliation of amount deducted from central share payment

11.  Where the amount certified under regulation 9 as the total of the amount of qualifying relief specified by paragraph 2 and 3 of Schedule 2 is different to the amount deducted from the central share payments under regulation 4(1)—

(a) if the certified amount is less than the deducted amount, the billing authority must pay an amount equal to the difference to the Secretary of State; or

(b) if the certified amount is more than the deducted amount, the Secretary of State must pay an amount equal to the difference to the billing authority.

Reconciliation of amounts where authority has failed to act diligently

12.  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.