SCHEDULE 1Non-Domestic Rating Income

Regulation 3

PART 1

Calculation of non-domestic rating income

1.

(1)

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

( A − B ) + ( C − D ) − E − Fmath

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—

X 1 � S 2 S 1math

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

2.

(1)

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

( G � J H ) + ( K � M L ) + Nmath

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 2Cost Factors

F1Area

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

SCHEDULE 2Qualifying relief for deduction from central share

Regulation 4(1)

Case A and Case B hereditaments

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 F2F3maps numbered 1 to 86 F2maps numbered 1 to 29, 31 to 46 and 48 to F4247 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.

Case A hereditament: calculation of qualifying relief

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 F6Commission 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.

Case B hereditament: calculation of qualifying relief

3.

(1)

F7Unless 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 F8Commission 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.

F10SCHEDULE 2ASpecial provision for deduction from the central share payment

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

Application and interpretation

1.

(1)

F11Subject to sub-paragraph (1A), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to F12relevant 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

Calculation of amount

2.

(1)

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

(A−B+C−D+E−F+G−H+J−K)×50%

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—

L×(M2M1)×1.005

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—

N×(O2O1)×1.005

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—

Q×(R×T2S×T1)×1.005

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.

SCHEDULE 2BDeduction from the central share payment for Port of Bristol

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

Application and interpretation

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

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—

[(A−B)+(C−D)]×E

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—

    1. (a)

      for the year beginning on 1st April 2015, 0.4203

    2. (b)

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

F14SCHEDULE 2CFurther special provision for deduction from the central share payment

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

Application and interpretation

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

2.

(1)

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

(A−B+C−D+E−F+G−H+J−K)×50%

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—

L×(M2M1)×1.005

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—

N×(O×Q2P×Q1)×1.005

where—

  • N is—

    1. (a)

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

    2. (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.

SCHEDULE 3Transfer from collection fund to general fund

Regulation 8(1)

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

P Q + R + ( S − T ) + ( U − V )math

Where—

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

Q is —

  1. (a)

    F15F16unless F17paragraph (e), (f) or (g) applies, 50% where the billing authority is—

    1. (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

    2. (ii)

      the Council of the Isles of Scilly;

  2. (b)

    F18unless F17paragraph (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;

  3. (c)

    F19unless F17paragraph (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

  4. (d)

    F20unless F17paragraph (e), (f) or (g) applies, 30% where the billing authority is a London borough council or the Common Council of the City of London;

  5. (e)

    F21for a relevant year beginning on or after 1st April 2017—

    1. (i)

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

    2. (ii)

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

    3. (iii)

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

  6. (f)

    F22for the relevant year beginning on 1st April 2018—

    1. (i)

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

    2. (ii)

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

    3. (iii)

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

    4. (iv)

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

    5. (v)

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

    6. (vi)

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

    7. (vii)

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

    8. (viii)

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

  7. (g)

    F23for the relevant year beginning on 1st April 2019—

    1. (i)

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

    2. (ii)

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

    3. (iii)

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

    4. (iv)

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

    5. (v)

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

    6. (vi)

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

    7. (vii)

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

    8. (viii)

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

    9. (ix)

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

    10. (x)

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

    11. (xi)

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

    12. (xii)

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

    13. (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;

F24T is the amount of any payments made to—

  1. (a)

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

  2. (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.

SCHEDULE 4Rules for estimation and apportionment of surplus and deficit

Regulation 13

Calculation of surplus or deficit

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 F25paragraph 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 F26regulation 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.

F27Special provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016

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.

Apportionment of surplus and deficit

2.

(1)

F28Unless 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—

(A−(B+C−D−E))×33%+((B+C−D−E)×50%)

(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—

(B+C−D−E)×50%

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—

(B+C−D−E)×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.

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—

(B+C−D−E)×50%.

(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

( A − ( B + C − D ) ) × 25 %

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—

( A − ( B + C − D − E ) ) × 25 %

(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 F36Parts 8 to 14, 17, 18, 21 and 22 of Schedule 5 is calculated in accordance with the formula—

(A−(B+C−D−E))×50%.

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—

( ( A − ( B + C − D − E ) ) × 25 % ) + ( ( B + C − D − E ) × 50 % )

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—

( ( A − ( B + C − D − E ) ) × 33 % ) + ( ( B + C − D − E ) × 25 % )

(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—

( ( A − ( B + C − D − E ) ) × 50 % ) + ( ( B + C − D − E ) × 25 % )

(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)

F39Unless 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—

(A−(B+C−D−E))×37%+((B+C−D−E)×20%)

F44(c)

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

(A−(B+C−D−E))×36%+((B+C−D−E)×37%);

(d)

for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—F45

(A−(B+C−D−E))×37%+((B+C−D−E)×36%).

F46(e)

for the relevant year beginning on 1st April 2021, is calculated in accordance with the formula—

( ( A − ( B + C − D − E ) ) × 37 % ) + ( ( B + C − D − E ) × 27 % )

(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

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—

(A−(B+C−D−E))×F+((B+C−D−E)×G);

(b)

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

(A−(B+C−D−E))×H+((B+C−D−E)×I).

(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—

( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )

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)

F49Unless 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—

(A−(B+C−D−E))×99%+((B+C−D−E)×49%)

(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—

(A−(B+C−D−E))×94%+((B+C−D−E)×49%)

(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—

(A−(B+C−D−E))×100%+((B+C−D−E)×50%)

(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—

(A−(B+C−D−E))×J+((B+C−D−E)×K);

(b)

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

(A−(B+C−D−E))×L+((B+C−D−E)×M).

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—

( ( A − ( B + C − D − E ) ) × L ) + ( ( B + C − D − E ) × M % )

(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—

( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )

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).

F54F 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)

    F5548% for a billing authority listed in Part 1 of Schedule 5;

  2. (aa)

    F5674% 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 F579, 11, 14 and 18 of Schedule 5;

  4. (c)

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

  5. (ca)

    F5952.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;

  6. (d)

    F6075% for a billing authority listed in Parts 20 or 34 of Schedule 5;

  7. (e)

    F6142.5% 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.

F62SCHEDULE 5List of billing authorities

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

PART 1

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

Greater Manchester Combined Authority

The councils for the following local government areas—

Bolton

Bury

Manchester

Oldham

Rochdale

Salford

Stockport

Tameside

Trafford

Wigan

PART 3

Liverpool City Region

The councils for the following local government areas—

Halton

Knowsley

Liverpool

Sefton

St Helens

Wirral

PART 4

West Midlands Combined Authority

The councils for the following local government areas—

Birmingham

Coventry

Dudley

Sandwell

Solihull

Walsall

Wolverhampton

PART 5

West of England Combined Authority

The councils for the following local government areas—

Bath and North East Somerset

Bristol

South Gloucestershire

PART 6

Cornwall

The council for the following local government area—

Cornwall

F63PART 7

Berkshire

The councils for the following local government areas—

Bracknell Forest

Reading

Slough

West Berkshire

Windsor and Maidenhead

Wokingham

PART 8

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

Derbyshire

The council for the following local government area—

Derby

PART 10

Devon

The councils for the following local government areas—

East Devon

Exeter

Mid Devon

North Devon

South Hams

Teignbridge

Torridge

West Devon

PART 11

Devon

The councils for the following local government areas—

Plymouth

Torbay

PART 12

Gloucestershire

The councils for the following local government areas—

Cheltenham

Cotswold

Forest of Dean

Gloucester

Stroud

Tewkesbury

PART 13

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

Kent

The council for the following local government area—

Medway

PART 15

Leeds

The council for the following local government area—

Harrogate

PART 16

Leeds

The councils for the following local government areas—

York

Bradford

Calderdale

Kirklees

Leeds

Wakefield

PART 17

Lincolnshire

The councils for the following local government areas—

Boston

East Lindsey

Lincoln

North Kesteven

South Holland

South Kesteven

West Lindsey

PART 18

Lincolnshire

The council for the following local government area—

North Lincolnshire

PART 19

Solent

The councils for the following local government areas—

Portsmouth

Southampton

PART 20

Solent

The council for the following local government area—

Isle of Wight

PART 21

Suffolk

The councils for the following local government areas—

Babergh

Forest Heath

Ipswich

Mid Suffolk

St Edmundsbury

Suffolk Coastal

Waveney

PART 22

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

F64PART 23

Buckinghamshire

The councils for the following local government areas—

Aylesbury Vale

Chiltern

South Buckinghamshire

Wycombe

PART 24

East Sussex

The councils for the following local government areas—

Eastbourne

Hastings

Lewes

Rother

Wealden

PART 25

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

Lancashire

The councils for the following local government areas—

Blackburn with Darwen

Blackpool

PART 27

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

Leicester

The council for the following local government area—

Leicester

PART 29

Leicestershire

The councils for the following local government areas—

Blaby

Charnwood

Harborough

Hinckley and Bosworth

Melton

North West Leicestershire

Oadby and Wigston

PART 30

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

Northamptonshire

The councils for the following local government areas—

Corby

Daventry

East Northamptonshire

Kettering

Northampton

South Northamptonshire

Wellingborough

PART 32

North and West Yorkshire

The councils for the following local government areas—

Craven

Hambleton

Richmondshire

Ryedale

Scarborough

Selby

PART 33

North of Tyne

The councils for the following local government areas—

Newcastle upon Tyne

North Tyneside

PART 34

North of Tyne

The council for the following local government area—

Northumberland

PART 35

Somerset

The councils for the following local government areas—

Mendip

Sedgemoor

South Somerset

Somerset West and Taunton

PART 36

Stoke-on-Trent

The council for the following local government area—

Stoke-on-Trent

PART 37

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

West Sussex

The councils for the following local government areas—

Adur

Arun

Chichester

Crawley

Horsham

Mid Sussex

Worthing

PART 39

Worcestershire

The councils for the following local government areas—

Bromsgrove

Malvern Hills

Redditch

Worcester

Wychavon

Wyre Forest