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Regulation 3
1.—(1) Subject to sub-paragraph (2) the amount specified in this paragraph is the amount calculated in accordance with the formula—
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—
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.
2.—(1) A billing authority's allowance for costs of collection and recovery are to be calculated in accordance with the formula—
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.
[F1Area | 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] |
Textual Amendments
F1Sch. 1 Pt. 2 Table substituted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 12(4)
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