Regulation 4(1)
1.—(1) In this Schedule—
“case A hereditament” means a hereditament which is situated in both a blue area and a red area and meets the conditions in sub-paragraph (2);
“case B hereditament” means a hereditament which is situated in a red area only and meets the conditions in sub-paragraph (2);
“blue area” means an area designated by regulations made under paragraph 39 of Schedule 7B to the 1988 Act;
“red area” means an area bounded externally by the outer edge of a red line on one of the maps numbered 1 to 85 and entitled “Maps referred to in the Non-Domestic Rating (Rates Retention) Regulations 2013” of which prints, signed by a member of the Senior Civil Service in the Department for Communities and Local Government, are deposited and available for inspection at the offices of the Secretary of State and, in relation to each map, the billing authority concerned.
(2) The conditions are that—
(a)a determination under section 47(1)(a) of the 1988 Act has had effect in respect of the ratepayer in relation to the hereditament for 5 years or less, disregarding any period before 1st April 2012; and
(b)the ratepayer in respect of the hereditament became the ratepayer on or before 31st March 2015.
(3) In these Regulations where part of a hereditament is situated within a blue or red area, references to a hereditament are to be read as meaning the whole of the hereditament.
2.—(1) The amount specified by this paragraph is the amount which is the total of the difference between—
(a)the amount calculated for the year in accordance with sub-paragraph (2); and
(b)the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case A hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1998/2006 F1 in respect of any particular undertaking.
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a)amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less
(b)amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.
Textual Amendments
F1Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid.,Official Journal L 379, 28/12/2006 P. 0005-0010.
3.—(1) The amount specified by this paragraph is the amount that is 50 per cent of the difference between—
(a)the amount calculated for the year in accordance with sub-paragraph (2); and
(b)the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1998/2006 in respect of any particular undertaking.
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a)amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less
(b)amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.