The Non-Domestic Rating (Rates Retention) Regulations 2013

Regulation 3

SCHEDULE 1 E+W Non-Domestic Rating Income

PART 1 E+W

Calculation of non-domestic rating income E+W

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

Where—

A is the total of the amounts credited to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

B is the total of the amounts charged to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

C is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made to the billing authority in the year;

D is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made by the billing authority in the year;

E is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2; and

F is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year.

(2) For a special authority the amount specified by this paragraph shall be the amount calculated in accordance with sub-paragraph (1)—

(a) as if the authority's non-domestic rating multipliers for a year were equal to the non-domestic rating multipliers for that year determined in accordance with Part 1 of Schedule 7 to the 1988 Act; less

(b) X, where the value of X for the financial year beginning 1st April 2013 is £10,538,000 and for subsequent years is determined by the formula—

Where—

X₁ is the value of X for the preceding year;

S₂ is the small business non-domestic rating multiplier for the relevant year;

S₁ is the small business non-domestic rating multiplier for the preceding year.

Costs of collection and recovery E+W

2.—(1) A billing authority's allowance for costs of collection and recovery are to be calculated in accordance with the formula—

Where—

G is the number of hereditaments shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;

H is the total of G for all billing authorities;

J is 76 per cent of the amount allowed for the costs of collection and recovery;

K is the total of the rateable values shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;

L is the total of K for all authorities;

M is 24 per cent of the amount allowed for the costs of collection and recovery;

N is the total amount of the legal costs of the billing authority referred to in sub-paragraph (5) below.

(2) For the purposes of sub-paragraph (1), where the year to which the relevant calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the 1988 Act, the hereditaments shown in an authority's local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which has been sent to the authority under section 41(5) of the 1988 Act.

(3) The cost factor for a billing authority is the cost factor shown for that authority in Part 2 of this Schedule.

(4) The amount allowed for the costs of collection and recovery is £84,000,000.

(5) The legal costs referred to in this paragraph are the reasonable costs of another party to proceedings brought or defended by the billing authority and paid in the preceding year where the following conditions are satisfied—

(a) the proceedings were brought or defended by the authority to clarify the law as respects liability for, or the authority's powers to enforce, non-domestic rates;

(b) before bringing or defending proceedings the authority obtained advice in writing by counsel—

(i) that the point of law concerned had not already been determined in previous proceedings; and

(ii) that a decision by the authority to bring or defend the proceedings, or to continue to do so, would be a reasonable decision; and

(c) the authority lost on that point of law and costs were awarded against the authority, or the authority withdrew from the proceedings as respects that point on the advice of counsel and payment by the authority of the other party's reasonable costs was made by that party a condition of consenting to withdrawal.

(6) For the purposes of sub-paragraph (5)—

(a) references to proceedings are to proceedings in a court of law including the Upper Tribunal;

(b) any appeal from a decision of a court shall be regarded as separate proceedings.

PART 2 E+W Cost Factors

[F1 Area	Name or description of authority	Cost factor
	The Council of the Isles of Scilly	1.5000
	The Common Council of the City of London	1.4059
Inner London	The councils of the boroughs of Camden, Greenwich, Hackney, Hammersmith and Fulham, Islington, Kensington and Chelsea, Lambeth, Lewisham, Southwark, Tower Hamlets, Wandsworth and Westminster	1.2208
West outer London	The councils of the boroughs of Barnet, Brent, Ealing, Harrow, Hillingdon, Hounslow, Kingston upon Thames, Merton, Richmond upon Thames and Sutton	1.1113
Rest of outer London	The councils of the boroughs of Barking and Dagenham, Bexley, Bromley, Croydon, Enfield, Haringey, Havering, Newham, Redbridge and Waltham Forest	1.0760
Avon	The councils of the districts of Bath & North East Somerset, Bristol, North Somerset and South Gloucestershire	1.0378
Bedfordshire & Hertfordshire non-fringe	The councils of the boroughs of Bedford, Central Bedfordshire, Luton, North Hertfordshire and Stevenage	1.0393
Berkshire non-fringe	The councils of the districts of Reading, West Berkshire and Wokingham	1.0806
Berkshire, Surrey & West Sussex fringe	The councils of the districts of Bracknell Forest, Crawley, Elmbridge, Epsom and Ewell, Guildford, Mole Valley, Reigate and Banstead, Runneymede, Slough, Spelthorne, Surrey Heath, Tandridge, Waverley, Windsor and Maidenhead and Woking	1.1039
Buckinghamshire non-fringe	The councils of the districts of Aylesbury Vale, Milton Keynes and Wycombe	1.0675
Cambridgeshire	The councils of the districts of Cambridge, East Cambridgeshire, Fenland, Huntingdonshire, Peterborough and South Cambridgeshire	1.0339
Cheshire	The councils of the districts of Cheshire East, Cheshire West and Chester, Halton and Warrington	1.0130
East Sussex	The councils of the districts of Brighton and Hove, Eastbourne, Hastings, Lewes, Rother and Wealden	1.0090
Essex non-fringe	The councils of the districts of Braintree, Castle Point, Chelmsford, Colchester, Maldon, Rochford, Southend-on-Sea, Tendring and Uttlesford	1.0130
Gloucestershire	The councils of the districts of Cheltenham, Cotswold, Forest of Dean, Gloucester, Stroud and Tewkesbury	1.0197
Greater Manchester	The councils of the metropolitan districts of Bolton, Bury, Manchester, Oldham, Rochdale, Salford Stockport, Tameside, Trafford and Wigan	1.0169
Hampshire & Isle of Wight	The councils of the districts of Basingstoke and Deane, East Hampshire, Eastleigh, Fareham, Gosport, Hart, Havant, New Forest, Portsmouth, Rushmoor, Southampton, Test Valley and Winchester and Isle of Wight Council	1.0360
Hertfordshire & Buckinghamshire fringe	The councils of the districts of Broxbourne, Chiltern, Dacorum, East Hertfordshire, Hertsmere, South Buckinghamshire, St Albans, Three Rivers, Watford and Welwyn Hatfield	1.0816
Kent & Essex fringe	The councils of the districts of Basildon, Brentwood, Dartford, Epping Forest, Harlow, Sevenoaks and Thurrock	1.0618
Kent non-fringe	The councils of the districts of Ashford, Canterbury, Dover, Gravesham, Maidstone, Medway, Shepway, Swale, Thanet, Tonbridge and Malling and Tunbridge Wells	1.0068
Merseyside	The councils of the metropolitan districts of Knowsely, Liverpool, Sefton, St Helens and Wirral	1.0075
Northamptonshire	The councils of the districts of Corby, Daventry, East Northamptonshire, Kettering, Northampton, South Northamptonshire and Wellingborough	1.0132
Nottinghamshire	The councils of the districts of Ashfield, Bassetlaw, Broxtowe, Gedling, Mansfield, Newark and Sherwood, Nottingham and Rushcliffe	1.0121
Oxfordshire	The councils of the districts of Cherwell, Oxford, South Oxfordshire Vale of White Horse and West Oxfordshire	1.0534
Suffolk	The councils of the districts of Babergh, Forest Heath, Ipswich, Mid-Suffolk, St Edmundsbury, Suffolk Coastal and Waveney	1.0054
Warwickshire	The councils of the districts of North Warwickshire, Nuneaton and Bedworth, Rugby, Stratford-on-Avon and Warwick	1.0213
West Midlands	The councils of the metropolitan districts of Birmingham, Coventry, Dudley, Sandwell, Solihull, Walsall and Wolverhampton	1.0134
West Yorkshire	The councils of the metropolitan districts of Bradford, Calderdale, Kirklees, Leeds and Wakefield	1.0055
Wiltshire	The councils of the district of Swindon and the County of Wiltshire	1.0216
Other authorities	A billing authority not named or not falling within a description given above	1.0000]

Textual Amendments

F1 Sch. 1 Pt. 2 Table substituted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 12(4)

Regulation 4(1)

SCHEDULE 2 E+W Qualifying relief for deduction from central share

Case A and Case B hereditaments E+W

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 [F2 [F3 maps numbered 1 to 86]] [F2 maps numbered 1 to 29, 31 to 46 and 48 to [F4 247]] 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

[F5 (b) the ratepayer in respect of the hereditament became the ratepayer on or before—

(i) 31st March 2018 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2013;

(ii) 31st March 2019 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2014;

(iii) 31st March 2020 in the case of a hereditament situated in the area designated by regulation 3(1) of the Non-Domestic Rating (Designated Area) Regulations 2015;

(iv) 31st March 2021 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2016;

(v) 31st March 2022 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2017.]

(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.

Textual Amendments

F2 Words in Sch. 2 para. 1(1) substituted (E.) (1.4.2016) by The Non-Domestic Rating (Designated Areas etc.) Regulations 2016 (S.I. 2016/317), regs. 1(2), 6(2)

F3 Words in Sch. 2 para. 1(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(2), 12(5)(a)

F4 Word in Sch. 2 para. 1(1) substituted (E.) (1.4.2017) by The Non-Domestic Rating (Designated Areas etc.) Regulations 2017 (S.I. 2017/318), regs. 1(2), 6(2)

F5 Sch. 2 para. 1(2)(b) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 7

Case A hereditament: calculation of qualifying relief E+W

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 [F6 Commission Regulation (EU) No 1407/2013] 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

F6 Words in Sch. 2 para. 2(1)(b) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 9(a)

Case B hereditament: calculation of qualifying relief E+W

3.—(1)  [F7 Unless sub-paragraph (1A) applies,] 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 [F8 Commission Regulation (EU) No 1407/2013] in respect of any particular undertaking.

[F9 (1A) For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—

(a) the amount calculated for that 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 1407/2013 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.

Textual Amendments

F7 Words in Sch. 2 para. 3(1) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 7(a)

F8 Words in Sch. 2 para. 3(1)(b) substituted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), 9(b)

F9 Sch. 2 para. 3(1A) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 7(b)

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

[F10 SCHEDULE 2A E+W Special provision for deduction from the central share payment

Textual Amendments

F10 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) [F11 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 [F12 relevant years beginning on 1st April 2015, 1st April 2016 and 1st April 2017].

[F13 (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

F11 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)

F12 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

F13 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.

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

SCHEDULE 2B E+W Deduction from the central share payment for Port of Bristol

Application and interpretation E+W

1.— (1) This Schedule applies to the billing authority, North Somerset District Council, in relation to a relevant year beginning on or after 1st April 2015.

(2) In this Schedule—

“First Corporate Shipping Limited” means the company limited by shares and incorporated under the Companies Act 1985, whose registered number is 2542406;

“Port of Bristol hereditament” means those hereditaments which consist of the harbour undertaking carried on by First Corporate Shipping Limited that are treated under regulation 5(4) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 as one hereditament situated in the area of North Somerset District Council; and

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

Calculation of amount E+W

2.   The amount specified by this paragraph in respect of the Port of Bristol hereditament for a year is the amount calculated in accordance with the formula—

where—

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

• B is the total of the amounts charged to that account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;

• C is the amount of any transitional protection payment due to be made to the billing authority in respect of that hereditament for the year;

• D is the amount of any transitional protection payment due to be made by the billing authority in respect of that hereditament for the year;

• E is—

  (a)

  for the year beginning on 1st April 2015, 0.4203

  (b)

  for a year beginning on or after 1st April 2016, 0.51.]

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

[F14 SCHEDULE 2C E+W Further special provision for deduction from the central share payment

Textual Amendments

F14 Sch. 2C inserted (19.1.2018) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017 (S.I. 2017/1321), reg. 1(2), Sch.

Application and interpretation E+W

1.— (1) Subject to sub-paragraph (2), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to a relevant year beginning on or after 1st April 2016.

(2) This Schedule does not apply to a billing authority listed in Part 4 of Schedule 5 for a relevant year beginning on or after 1st April 2017.

(3) 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;

“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 ratepayers’ 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 (£)
Tees Valley
Darlington	33,215,036
Hartlepool	33,929,304
Middlesbrough	42,103,787
Stockton-on-Tees	87,063,006
Redcar and Cleveland	39,347,040
West Midlands
Birmingham	429,198,815
Coventry	123,425,084
Dudley	97,918,262
Sandwell	101,733,562
Solihull	123,660,405
Walsall	65,738,850
Wolverhampton	76,731,439

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 9B 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 2016, is the growth baseline amount in relation to the billing authority;

(b) for a year beginning on or after 1st April 2018, is the amount calculated in accordance with the formula—

where—

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

• M₁ is the small business non-domestic rating multiplier for the preceding year;

• M₂ 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—

• N is—

  (a)

  for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;

  (b)

  for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);

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

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

• Q₁ is the small business non-domestic rating multiplier for the preceding year;

• Q₂ is the small business non-domestic rating multiplier for the revaluation year.]

Regulation 8(1)

SCHEDULE 3 E+W Transfer from collection fund to general fund

The amount to be transferred is the amount calculated in accordance with the formula:

Where—

P is the billing authority's non-domestic rating income for the year

Q is —

(a)

[F15 [F16 unless [F17 paragraph (e), (f) or (g)] applies, 50%] where the billing authority is—

(i)

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)

the Council of the Isles of Scilly;]

(b)

[F18 unless [F17 paragraph (e), (f) or (g)] applies, 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)

[F19 unless [F17 paragraph (e), (f) or (g)] applies, 40%] where the billing authority is a district council in an area for which there is a county council; and

(d)

[F20 unless [F17 paragraph (e), (f) or (g)] applies, 30%] where the billing authority is a London borough council or the Common Council of the City of London;

(e)

[F21 for a relevant year beginning on or after 1st April 2017—

(i)

for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;

(ii)

for a billing authority listed in Part 5 of Schedule 5, 94%;

(iii)

for a billing authority listed in Part 6 of Schedule 5, 100%;]

(f)

[F22 for the relevant year beginning on 1st April 2018—

(i)

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

(ii)

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

(iii)

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

(iv)

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

(v)

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

(vi)

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

(vii)

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

(viii)

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

(g)

[F23 for the relevant year beginning on 1st April 2019—

(i)

for a billing authority listed in Part 1 of Schedule 5, 48%;

(ii)

for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%;

(iii)

for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%;

(iv)

for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%;

(v)

for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%;

(vi)

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

(vii)

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

(viii)

for a billing authority listed in Part 26 of Schedule 5, 73.5%;

(ix)

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

(x)

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

(xi)

for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%;

(xii)

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

(xiii)

for a billing authority listed in Part 39 of Schedule 5, 0%;]

R is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;

S is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year;

[F24 T is the amount of any payments made to—

(a)

a county council in accordance with regulation 7 (payments with respect to county matters); and

(b)

a relevant precepting authority in accordance with regulation 7A (payments with respect to shale oil or gas hereditaments);]

U is the amount of a deduction from the central share payment made in accordance with regulation 4(1);

V is the total of any amounts paid to major precepting authorities in accordance with regulation 6.

Textual Amendments

F15 Words in Sch. 3 substituted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 12(6)

F16 Words in Sch. 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), 9(a)

F17 Words in Sch. 3 substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 8(a)

F18 Words in Sch. 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), 9(b)

F19 Words in Sch. 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), 9(c)

F20 Words in Sch. 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), 9(d)

F21 Words in Sch. 3 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), 9(e)

F22 Words in Sch. 3 inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 8(b)

F23 Words in Sch. 3 inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 8(b)

F24 Words in Sch. 3 substituted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 11(6)

Regulation 13

SCHEDULE 4 E+W Rules for estimation and apportionment of surplus and deficit

Calculation of surplus or deficit E+W

1.—(1) A billing authority must estimate whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year, and if so, the amount of the surplus or deficit by calculating the difference between the amount referred to in sub-paragraph (3) and the amount referred to in sub-paragraph (4).

(2) Where the amount referred to in sub-paragraph (3) is—

(a) more than the amount referred to in sub-paragraph (4), there is a surplus, the amount of which is the difference;

(b) less than the amount referred to in sub-paragraph (4), there is a deficit, the amount of which is the difference;

(c) the same as the amount referred to in sub-paragraph (4), there is no surplus or deficit.

(3) The amount referred to in this sub-paragraph is the total of—

(a) the amount of any opening surplus with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a surplus.;

(b) the billing authority's estimate of the total of amounts credited or to be 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 the preceding year;

(c) transitional protection payments received or to be received by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;

(d) transfers to the billing authority's collection fund made or to be made under Part 3 of these Regulations (end of year reconciliations);

(e) transfers to the collection fund and any payments by relevant precepting authorities or the Secretary of State under regulation 14 made or to be made in respect of an estimated deficit with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.

(4) The amount referred to in this sub-paragraph is the total of—

(a) the amount of any opening deficit with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a deficit;

(b) the billing authority's estimate of the total of amounts charged or to be 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 the preceding year;

(c) transitional protection payments made or to be made by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;

(d) payments to the Secretary of State made or to be made under [F25 paragraph 6(2)] of Schedule 7B to the 1988 Act;

(e) payments to relevant precepting authorities made or to be made under regulations made under paragraph 9 of Schedule 7B to the 1988 Act;

(f) transfers to the billing authority's general fund made or to be made under [F26 regulation 8 or] Part 3 of these Regulations;

(g) transfers to the billing authority's general fund and payments to relevant precepting authorities and the Secretary of State under regulation 14 in respect of an estimated surplus with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.

(5) For the relevant year beginning 1st April 2014 the amounts referred to in sub-paragraphs (3)(a) and (4)(a) are to be zero.

(6) In this paragraph, a reference to the relevant prior year is a reference to the year beginning two years before the beginning of the relevant year.

Textual Amendments

F25 Words in Sch. 4 para. 1(4)(d) substituted (30.1.2014) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2014 (S.I. 2014/96), regs. 1, 2(2)

F26 Words in Sch. 4 para. 1(4)(f) inserted (30.1.2014) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2014 (S.I. 2014/96), regs. 1, 2(3)

[F27 Special provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016 E+W

1A.— (1) This paragraph has effect in relation to a billing authority that, in its calculation under regulation 3 (calculation of non-domestic rating income) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period.

(2) This paragraph has effect in respect of the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016.

(3) The authority shall include in the amount specified by paragraph 1(3) an amount equal to the relevant proportion of the provision for refunds in respect of previous years that it anticipates including in its calculation under regulation 9 (end of year calculations) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013.

(4) For the purpose of this paragraph the relevant proportion is –

(a) 60% for the relevant year beginning on 1st April 2014;

(b) 40% for the relevant year beginning on 1st April 2015;

(c) 20% for the relevant year beginning on 1st April 2016.

(5) In this paragraph “refunds in respect of previous years” means amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act in respect of a day in a year prior to the year beginning on 1st April 2013.]

Textual Amendments

F27 Sch. 4 para. 1A inserted (30.1.2014) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2014 (S.I. 2014/96), regs. 1, 2(4)

Apportionment of surplus and deficit E+W

2.—(1)  [F28 Unless sub-paragraph (1A), (1B), (1C) [F29 , (1D), (1E), (1F), [F30 (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.

[F31 (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—

[F32 (1C) 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.]

[F33 (1E) 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—F34

[F35 (1FA) 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 [F36 Parts 8 to 14, 17, 18, 21 and 22] of Schedule 5 is calculated in accordance with the formula—

[F37 (1GA) 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—]

[F38 (1H) 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) [F39 Unless sub-paragraph (2A) [F40 , (2B) [F41 , (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) [F42 , (3A), (3B) or (3C)].

[F43 (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—

[F44 (c) 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—]F45

[F46 (e) 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—]

[F47 (2C) 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.]

[F48 (2E) 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) [F49 Unless any of the following sub-paragraphs applies, the] billing authority's share of any surplus or of any deficit for a relevant year is—

[F50 (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.

[F51 (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%.

[F52 (7A) 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—]

[F53 (7B) 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).]

[F54 F is—

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

G is—

(a)

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

(b)

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

H is—

(a)

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

(b)

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

I is—

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

J is—

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

K is—

(a)

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

(b)

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

(c)

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

(d)

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

L is—

(a)

[F55 48%] for a billing authority listed in Part 1 of Schedule 5;

(aa)

[F56 74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;]

(b)

49% for a billing authority listed in Parts [F57 9, 11, 14 and 18] of Schedule 5;

(c)

40% for a billing authority listed in Parts 8, 12, F58 ... 17, 21 and 22 of Schedule 5;

(ca)

[F59 52.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;]

(d)

[F60 75% for a billing authority listed in Parts 20 or 34 of Schedule 5;]

(e)

[F61 42.5% for a billing authority listed in Parts 23 or 30 of Schedule 5;

(f)

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

(f)

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

(g)

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

(h)

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

(i)

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

M is—

(a)

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

(b)

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

(c)

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

(d)

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

(e)

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

(f)

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

(g)

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

(h)

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

Textual Amendments

F28 Words 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)

F29 Words in Sch. 4 para. 2(1) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(2)

F30 Words in Sch. 4 para. 2(1) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(2)

F31 Sch. 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)

F32 Sch. 4 para. 2(1C) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(3)

F33 Sch. 4 para. 2(1E)-(1H) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(4)

F34 Formula in Sch. 4 para. 2(1F) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(3)

F35 Sch. 4 para. 2(1FA) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(4)

F36 Words in Sch. 4 para. 2(1G) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(5)

F37 Sch. 4 para. 2(1GA) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(6)

F38 Sch. 4 para. 2(1H)-(1J) substituted for Sch. 4 para. 2(1H) (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(7)

F39 Words 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)

F40 Words in Sch. 4 para. 2(2) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(5)(a)

F41 Words in Sch. 4 para. 2(2) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(8)

F42 Words in Sch. 4 para. 2(2) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(5)(b)

F43 Sch. 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)

F44 Sch. 4 para. 2(2A)(c)(d) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(6)

F45 Formula in Sch. 4 para. 2(2A)(d) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(9)

F46 Sch. 4 para. 2(2A)(e) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(10)

F47 Sch. 4 para. 2(2C)(2D) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(7)

F48 Sch. 4 para. 2(2E) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(11)

F49 Words 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)

F50 Sch. 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

F51 Sch. 4 para. 2(4)-(8) 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(7)

F52 Sch. 4 para. 2(7A) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(8)

F53 Sch. 4 para. 2(7B)(7C) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(12)

F54 Words in Sch. 4 para. 2(8) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 9(9)

F55 Word in Sch. 4 para. 2(8) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(i)

F56 Words in Sch. 4 para. 2(8) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(ii)

F57 Words in Sch. 4 para. 2(8) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(iii)

F58 Word in Sch. 4 para. 2(8) omitted (28.3.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(iv)

F59 Words in Sch. 4 para. 2(8) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(v)

F60 Words in Sch. 4 para. 2(8) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(vi)

F61 Words in Sch. 4 para. 2(8) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 9(13)(a)(vii)

Regulations 3, 4 and 11 and Schedules 2A, 3 and 4

[F62 SCHEDULE 5 E+W List of billing authorities

Textual Amendments

F62 Sch. 5 inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), reg. 1(2), Sch. 1

PART 1 E+W

Greater London Authority

The councils for the following local government areas—
Barking and Dagenham
Barnet
Bexley
Brent
Bromley
Camden
City of London
Croydon
Ealing
Enfield
Greenwich
Hackney
Hammersmith and Fulham
Haringey
Harrow
Havering
Hillingdon
Hounslow
Islington
Kensington and Chelsea
Kingston upon Thames
Lambeth
Lewisham
Merton
Newham
Redbridge
Richmond upon Thames
Southwark
Sutton
Tower Hamlets
Waltham Forest
Wandsworth
Westminster

PART 2 E+W

Greater Manchester Combined Authority

The councils for the following local government areas—
Bolton
Bury
Manchester
Oldham
Rochdale
Salford
Stockport
Tameside
Trafford
Wigan

PART 3 E+W

Liverpool City Region

The councils for the following local government areas—
Halton
Knowsley
Liverpool
Sefton
St Helens
Wirral

PART 4 E+W

West Midlands Combined Authority

The councils for the following local government areas—
Birmingham
Coventry
Dudley
Sandwell
Solihull
Walsall
Wolverhampton

PART 5 E+W

West of England Combined Authority

The councils for the following local government areas—
Bath and North East Somerset
Bristol
South Gloucestershire

PART 6 E+W

Cornwall

The council for the following local government area—
Cornwall

[F63 PART 7 E+W

Textual Amendments

F63 Sch. 5 Pts. 7-22 inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), Sch. 1

Berkshire

The councils for the following local government areas—
Bracknell Forest
Reading
Slough
West Berkshire
Windsor and Maidenhead
Wokingham

PART 8 E+W

Derbyshire

The councils for the following local government areas—
Amber Valley
Bolsover
Chesterfield
Derbyshire Dales
Erewash
High Peak
North East Derbyshire
South Derbyshire

PART 9 E+W

Derbyshire

The council for the following local government area—
Derby

PART 10 E+W

Devon

The councils for the following local government areas—
East Devon
Exeter
Mid Devon
North Devon
South Hams
Teignbridge
Torridge
West Devon

PART 11 E+W

Devon

The councils for the following local government areas—
Plymouth
Torbay

PART 12 E+W

Gloucestershire

The councils for the following local government areas—
Cheltenham
Cotswold
Forest of Dean
Gloucester
Stroud
Tewkesbury

PART 13 E+W

Kent

The councils for the following local government areas—
Ashford
Canterbury
Dartford
Dover
Gravesham
Maidstone
Sevenoaks
Shepway
Swale
Thanet
Tonbridge and Malling
Tunbridge Wells

PART 14 E+W

Kent

The council for the following local government area—
Medway

PART 15 E+W

Leeds

The council for the following local government area—
Harrogate

PART 16 E+W

Leeds

The councils for the following local government areas—
York
Bradford
Calderdale
Kirklees
Leeds
Wakefield

PART 17 E+W

Lincolnshire

The councils for the following local government areas—
Boston
East Lindsey
Lincoln
North Kesteven
South Holland
South Kesteven
West Lindsey

PART 18 E+W

Lincolnshire

The council for the following local government area—
North Lincolnshire

PART 19 E+W

Solent

The councils for the following local government areas—
Portsmouth
Southampton

PART 20 E+W

Solent

The council for the following local government area—
Isle of Wight

PART 21 E+W

Suffolk

The councils for the following local government areas—
Babergh
Forest Heath
Ipswich
Mid Suffolk
St Edmundsbury
Suffolk Coastal
Waveney

PART 22 E+W

Surrey

The councils for the following local government areas—
Elmbridge
Epsom and Ewell
Guildford
Mole Valley
Reigate and Banstead
Runnymede
Spelthorne
Surrey Heath
Tandridge
Waverley
Woking]

[F64 PART 23 E+W

Textual Amendments

F64 Sch. 5 Pts. 23-39 inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 10, Sch. 1

Buckinghamshire

The councils for the following local government areas—
Aylesbury Vale
Chiltern
South Buckinghamshire
Wycombe

PART 24 E+W

East Sussex

The councils for the following local government areas—
Eastbourne
Hastings
Lewes
Rother
Wealden

PART 25 E+W

Hertfordshire

The councils for the following local government areas—
Broxbourne
Dacorum
East Hertfordshire
Hertsmere
North Hertfordshire
St Albans
Stevenage
Three Rivers
Watford
Welwyn Hatfield

PART 26 E+W

Lancashire

The councils for the following local government areas—
Blackburn with Darwen
Blackpool

PART 27 E+W

Lancashire

The councils for the following local government areas—
Burnley
Chorley
Fylde
Hyndburn
Pendle
Preston
Ribble Valley
Rossendale
South Ribble
West Lancashire
Wyre

PART 28 E+W

Leicester

The council for the following local government area—
Leicester

PART 29 E+W

Leicestershire

The councils for the following local government areas—
Blaby
Charnwood
Harborough
Hinckley and Bosworth
Melton
North West Leicestershire
Oadby and Wigston

PART 30 E+W

Norfolk

The councils for the following local government areas—
Breckland
Broadland
Great Yarmouth
Kings Lynn and West Norfolk
North Norfolk
Norwich
South Norfolk

PART 31 E+W

Northamptonshire

The councils for the following local government areas—
Corby
Daventry
East Northamptonshire
Kettering
Northampton
South Northamptonshire
Wellingborough

PART 32 E+W

North and West Yorkshire

The councils for the following local government areas—
Craven
Hambleton
Richmondshire
Ryedale
Scarborough
Selby

PART 33 E+W

North of Tyne

The councils for the following local government areas—
Newcastle upon Tyne
North Tyneside

PART 34 E+W

North of Tyne

The council for the following local government area—
Northumberland

PART 35 E+W

Somerset

The councils for the following local government areas—
Mendip
Sedgemoor
South Somerset
Somerset West and Taunton

PART 36 E+W

Stoke-on-Trent

The council for the following local government area—
Stoke-on-Trent

PART 37 E+W

Staffordshire

The councils for the following local government areas—
Cannock Chase
East Staffordshire
Lichfield
Newcastle-under-Lyme
South Staffordshire
Stafford
Staffordshire Moorlands
Tamworth

PART 38 E+W

West Sussex

The councils for the following local government areas—
Adur
Arun
Chichester
Crawley
Horsham
Mid Sussex
Worthing

PART 39 E+W

Worcestershire

The councils for the following local government areas—
Bromsgrove
Malvern Hills
Redditch
Worcester
Wychavon
Wyre Forest]]