SCHEDULE 4Rules for estimation and apportionment of surplus and deficit

Apportionment of surplus and deficit2

1

F2Unless sub-paragraph (1A), (1B), (1C) F8, (1D), (1E), (1F), F17 (1FA), (1G), (1GA), (1H), (1I) or (1J) 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.

F31A

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—

F91C

For the relevant year beginning on 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 calculated in accordance with the formula—

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.

F101E

For the relevant year beginning on 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 7 to 22 of Schedule 5 is calculated in accordance with the formula—

1F

For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or 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—F18

F191FA

For the relevant year beginning on 1st April 2020, 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 7, 15, 16, 19 and 20 of Schedule 5 is calculated in accordance with the formula—

1G

For the relevant year beginning on 1st April 2020, 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 F20Parts 8 to 14, 17, 18, 21 and 22 of Schedule 5 is calculated in accordance with the formula—

F211GA

For the relevant year beginning on 1st April 2020, 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 23 to 39 of Schedule 5 is calculated in accordance with the formula—

F221H

For the relevant year beginning on 1st April 2021, 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—

1I

For the relevant year beginning on 1st April 2021, 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 7, 15, 16, 19, 20, or 23 to 39 of Schedule 5 is calculated in accordance with the formula—

1J

For a relevant year beginning on or after 1st April 2022, 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%.

2

F4Unless sub-paragraph (2A) F11, (2B) F23, (2C) or (2E) 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) F12, (3A), (3B) or (3C).

F52A

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—

F13c

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

d

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—F24

F25e

for the relevant year beginning on 1st April 2021, 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—

(A−(B+C−D−E))×5%math

F142C

For a relevant precepting authority listed in sub-paragraph (2D), its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

b

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—

2D

The relevant precepting authorities are Derbyshire County Council, Devon County Council, Gloucestershire County Council, Kent County Council, Lincolnshire County Council, Suffolk County Council and Surrey County Council.

F262E

For a relevant authority listed in the table below, the share of any surplus or of any deficit for the relevant years beginning on 1st April 2020 and 1st April 2021 is calculated in accordance with the formula—

where the values of α and β are set out in that table—

Table

Authority

Relevant year beginning 1st April 2020

Relevant year beginning 1st April 2021

Value of α

Value of β

Value of α

Value of β

East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 5

5%

1%

1%

5%

Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 5

1.5%

1%

1%

1.5%

Buckingham-shire County Council

31.5%

9%

9%

31.5%

East Sussex County Council

26%

9%

9%

26%

Hertfordshire County Council

40%

10%

10%

40%

Lancashire County Council where the billing authority is listed in Part 27 of Schedule 5

17.5%

9%

9%

17.5%

Leicestershire County Council

36.5%

9%

9%

36.5%

Norfolk County Council

32.5%

10%

10%

32.5%

Northampton-shire County Council

34%

9%

9%

34%

North Yorkshire County Council

21.5%

9%

9%

21.5%

Somerset County Council

30%

9%

9%

30%

Staffordshire County Council

34%

9%

9%

34%

West Sussex County Council

55%

10%

10%

55%

Worcestershire County Council

74%

9%

9%

74%.

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—

F1a

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.

F74

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%.

F157A

For a billing authority listed in Parts 1, 7, 8, 9, 11, 12 and 14 to 22 of Schedule 5, its share of any surplus or of any deficit—

a

for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—

b

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—

F277B

For a billing authority listed in Parts 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2020 is calculated in accordance with the formula—

7C

For a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2021 is calculated in accordance with the formula—

Where α and β are as determined in accordance with the table below—

Table

Part of Schedule 5 in which billing authority is listed

Value of α

Value of β

1

30%

48%

7, 16, 19, 26, 28, 33 or 36

49%

74%

15 or 32

40%

52.5%

20 or 34

50%

75%

23 or 30

40%

42.5%

24 or 35

40%

44%

25

40%

35%

27

40%

56%

29

40%

37.5%

38

40%

20%

39

40%

0%.

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).

  • F16F is—

    1. (a)

      49% where the relevant precepting authority is Derbyshire County Council;

    2. (b)

      59% where the relevant precepting authority is Devon County Council or Kent County Council;

    3. (c)

      50% where the relevant precepting authority is Gloucestershire County Council;

    4. (d)

      40% where the relevant precepting authority is Lincolnshire County Council;

    5. (e)

      20% where the relevant precepting authority is Suffolk County Council;

    6. (f)

      70% where the relevant precepting authority is Surrey County Council;

  • G is—

    1. (a)

      9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

    2. (b)

      10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

  • H is—

    1. (a)

      9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;

    2. (b)

      10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;

  • I is—

    1. (a)

      49% where the relevant precepting authority is Derbyshire County Council;

    2. (b)

      59% where the relevant precepting authority is Devon County Council or Kent County Council;

    3. (c)

      50% where the relevant precepting authority is Gloucestershire County Council;

    4. (d)

      40% where the relevant precepting authority is Lincolnshire County Council;

    5. (e)

      20% where the relevant precepting authority is Suffolk County Council;

    6. (f)

      70% where the relevant precepting authority is Surrey County Council;

  • J is—

    1. (a)

      64% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

    4. (d)

      90% for a billing authority listed in Part 15 of Schedule 5;

    5. (e)

      60% for a billing authority listed in Part 17 of Schedule 5;

    6. (f)

      100% for a billing authority listed in Part 20 of Schedule 5;

    7. (g)

      80% for a billing authority listed in Part 21 of Schedule 5;

    8. (h)

      30% for a billing authority listed in Part 22 of Schedule 5;

  • K is—

    1. (a)

      30% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      49% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      40% for a billing authority listed in Parts 8, 12, 15, 17, 21 and 22 of Schedule 5;

    4. (d)

      50% for a billing authority listed in Part 20 of Schedule 5;

  • L is—

    1. (a)

      F2848% for a billing authority listed in Part 1 of Schedule 5;

    2. (aa)

      F2974% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;

    3. (b)

      49% for a billing authority listed in Parts F309, 11, 14 and 18 of Schedule 5;

    4. (c)

      40% for a billing authority listed in Parts 8, 12, F31... 17, 21 and 22 of Schedule 5;

    5. (ca)

      F3252.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;

    6. (d)

      F3375% for a billing authority listed in Parts 20 or 34 of Schedule 5;

    7. (e)

      F3442.5% for a billing authority listed in Parts 23 or 30 of Schedule 5;

    8. (f)

      44% for a billing authority listed in Parts 24 or 35 of Schedule 5;

    9. (f)

      35% for a billing authority listed in Part 25 of Schedule 5;

    10. (g)

      56% for a billing authority listed in Part 27 of Schedule 5;

    11. (h)

      37.5% for a billing authority listed in Part 29 of Schedule 5;

    12. (i)

      20% for a billing authority listed in Part 38 of Schedule 5;

  • M is—

    1. (a)

      64% for a billing authority listed in Part 1 of Schedule 5;

    2. (b)

      99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;

    3. (c)

      50% for a billing authority listed in Parts 8 and 12 of Schedule 5;

    4. (d)

      90% for a billing authority listed in Part 15 of Schedule 5;

    5. (e)

      60% for a billing authority listed in Part 17 of Schedule 5;

    6. (f)

      100% for a billing authority listed in Part 20 of Schedule 5;

    7. (g)

      80% for a billing authority listed in Part 21 of Schedule 5;

    8. (h)

      30% for a billing authority listed in Part 22 of Schedule 5.