The Non-Domestic Rating (Rates Retention) Regulations 2013

Regulations 4(1),9(1), 9A, 11(2A), 11A and 11B

[F1 SCHEDULE 2A E+W Special provision for deduction from the central share payment

Textual Amendments

F1 Schs. 2A, 2B inserted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), Sch.

Application and interpretation E+W

1.— (1) [F2 Subject to sub-paragraph (1A), this] Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to [F3 relevant years beginning on 1st April 2015, 1st April 2016 and 1st April 2017].

[F4 (1A) This Schedule does not apply to a billing authority listed in Part 2 of Schedule 5 for a relevant year beginning on or after 1st April 2017.]

(2) In this Schedule—

“allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;

“alteration to a local list” means an alteration to a local non-domestic rating list made in accordance with regulations under section 55 of the 1988 Act;

“Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;

“growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;

“relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayer’s liability for non-domestic rates;

“transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

Billing authority Column 1	Growth baseline amount Column 2 (£)
Greater Manchester
Bolton	89,545,561
Bury	52,217,065
Manchester	343,637,824
Oldham	60,286,829
Rochdale	62,963,048
Salford	100,185,762
Stockport	91,637,000
Tameside	57,763,975
Trafford	166,096,865
Wigan	82,383,374
Cheshire
Cheshire East	141,320,753
Cambridgeshire
Cambridge	98,386,258
East Cambridgeshire	18,601,752
Fenland	25,365,993
Huntingdonshire	60,392,226
Peterborough	98,862,997
South Cambridgeshire	71,379,837

Textual Amendments

F2 Words in Sch. 2A para. 1(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), 8(a)

F3 Words in Sch. 2A para. 1(1) substituted (19.1.2018) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017 (S.I. 2017/1321), regs. 1(2), 9

F4 Sch. 2A para. 1(1A) 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), 8(b)

Calculation of amount E+W

2.— (1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—

where—

• A is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

• B is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

• C is the total amount written back for the year from the allowance for non-collection;

• D is the total amount written off for the year in excess of that allowance;

• E is the total amount released from that allowance for the year;

• F is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;

• G is the amount of any transitional protection payment due to be made to the billing authority for the year;

• H is the amount of any transitional protection payment due to be made by the billing authority for the year;

• J is the total amount of a relevant provision utilised for the year;

• K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).

(2) If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9A the amount specified by sub-paragraph (1) is zero.

(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—

(a) for the year beginning on 1st April 2015, is the growth baseline amount in relation to the billing authority;

(b) for the year beginning on 1st April 2016, is the amount calculated in accordance with the formula—

where—

• L is the growth baseline amount in relation to the billing authority;

• M₁ is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;

• M₂ is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;

(c) for a subsequent year, is the amount calculated in accordance with the formula—

where—

• N is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;

• O₁ is the small business non-domestic rating multiplier for the preceding year;

• O₂ is the small business non-domestic rating multiplier for the relevant year.

(4) If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—

where—

• Q is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);

• R is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;

• S is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;

• T₁ is the small business non-domestic rating multiplier for the preceding year;

• T₂ is the small business non-domestic rating multiplier for the revaluation year.]