Regulations 4(1),9(1), 9A, 11(2A), 11A and 11B
Textual Amendments
F1Schs. 2A, 2B inserted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), Sch.
1.—(1) [F2Subject to sub-paragraph (1A), this] Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to [F3relevant 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
F2Words 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)
F3Words 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
F4Sch. 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)
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.]