The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015

PART 5 Further amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

Further amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

12.—(1) The Non-Domestic Rating (Rates Retention) Regulations 2013 are further amended as follows.

(2) For regulation 11 (reconciliation of amount deducted from central share payment) substitute—

“Reconciliation of amount deducted from central share payment

11.— (1) Where the amount certified under regulation 9 as the total of the amount of qualifying relief specified by paragraph 2 of Schedule 2 is different to the amount deducted from the central share payments under regulation 4(1)—

(a) if the certified amount is less than the deducted amount, the billing authority must—

(i) pay an amount equal to the difference to the Secretary of State; and

(ii) transfer an amount equal to the difference from its general fund to its collection fund; or

(b) if the certified amount is more than the deducted amount—

(i) the Secretary of State must pay an amount equal to the difference to the billing authority; and

(ii) the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.

(2) Where the amount certified under regulation 9 as the total of the amount of qualifying relief specified by paragraph 3 of Schedule 2 is different to the amount deducted from the central share payments under regulation 4(1)—

(a) if the certified amount is less than the deducted amount—

(i) the billing authority must pay an amount equal to the difference to the Secretary of State;

(ii) each relevant precepting authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to the billing authority; and

(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or

(b) if the certified amount is more than the deducted amount—

(i) the Secretary of State must pay an amount equal to the difference to the billing authority;

(ii) the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and

(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.

(3) For the purposes of this regulation, the percentage shares are—

(a) 100% 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) 98% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

(c) 80% where the billing authority is a district council in an area for which there is a county council;

(d) 60% where the billing authority is a London borough council or the Common Council of the City of London;

(e) 20% where the relevant precepting authority is a county council which is a fire and rescue authority;

(f) 18% where the relevant precepting authority is a county council which is not a fire and rescue authority;

(g) 40% where the relevant precepting authority is the Greater London Authority; and

(h) 2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).”

(3) In regulation 15 (schedule of instalments)—

(a) in paragraph (1) for “10” substitute “12”.

(b) in paragraph (1)(b) for “9” substitute “11”.

(c) for paragraph (3) substitute—

“(3) The first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.”

(4) In Schedule 1 (Non-Domestic Rating Income) for the table in Part 2 (Cost Factors) substitute—

“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 and North East Somerset, Bristol, North Somerset and South Gloucestershire	1.0378
Bedfordshire and 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 and 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 and 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 and 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 and 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”

(5) In Schedule 2 (qualifying relief for deduction from central share)—

(a) in paragraph 1(1) in the definition of “red area” for “maps numbered 1 to 85” substitute “maps numbered 1 to 86”;

(b) in paragraph 1(2)(b) for “31st March 2015” substitute “31st March 2018”.

(6) In Schedule 3 (transfer from collection fund to general fund) for paragraph (a) of “Q” substitute—

“(a) 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;”.