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- Point in Time (30/03/2017)
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Version Superseded: 30/03/2018
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2.—(1) [F1Unless sub-paragraph (1A), (1B), (1C) or (1D) applies, the] Secretary of State's share of any surplus or of any deficit for a relevant year is 50% of the surplus or deficit for that year.
[F2(1A) For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—
(1B) For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is calculated in accordance with the formula—
(1C) For a relevant year beginning on or after 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is 33%.
(1D) For a relevant year beginning on or after 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is zero.]
(2) [F3Unless sub-paragraph (2A) or (2B) applies, a relevant] precepting authority's share of any surplus or of any deficit for a relevant year is the amount of the surplus or deficit for that year multiplied by the relevant precepting authority share set out in regulation 5(3) [F4or (3A)].
[F5(2A) Where the relevant precepting authority is the Greater London Authority, its share of any surplus or of any deficit—
(a)for the relevant year beginning on 1st April 2017, is 20%;
(b)for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—
(2B) Where the relevant precepting authority is the West of England Combined Authority, its share of any surplus or of any deficit—
(a)for the relevant year beginning on 1st April 2017, is zero;
(b)for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—
(3) [F6Unless any of the following sub-paragraphs applies, the] billing authority's share of any surplus or of any deficit for a relevant year is—
[F7(a)50% where the billing authority—
(i)is a county council or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii)is the Council of the Isles of Scilly;]
(b)49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c)40% where the billing authority is a district council in an area for which there is a county council;
(d)30% where the billing authority is a London borough council or the Common Council of the City of London.
[F8(4) For the relevant year beginning on 1st April 2018, for a billing authority listed in Parts 2 to 4 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(5) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 5 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(6) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 6 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(7) For a relevant year beginning on or after 1st April 2019, the billing authority’s share of any surplus or of any deficit for that year is—
(a)for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(b)for a billing authority listed in Part 5 of Schedule 5, 94%;
(c)for a billing authority listed in Part 6 of Schedule 5, 100%.
(8) In this paragraph—
A is the surplus or deficit estimated for the relevant year beginning on 1st April 2018;
B is the amount mentioned in paragraph 1(3)(a);
C is the amount mentioned in paragraph 1(3)(e);
D is the amount mentioned in paragraph 1(4)(a);
E is the amount mentioned in paragraph 1(4)(g).]
Textual Amendments
F1Words in Sch. 4 para. 2(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), 10(2)
F2Sch. 4 para. 2(1A)-(1D) 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), 10(3)
F3Words in Sch. 4 para. 2(2) 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), 10(4)(a)
F4Words in Sch. 4 para. 2(2) 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), 10(4)(b)
F5Sch. 4 para. 2(2A)(2B) 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), 10(5)
F6Words in Sch. 4 para. 2(3) 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), 10(6)
F7Sch. 4 para. 2(3)(a) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 11
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