The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019

Amendment of Schedule 4

9.—(1) In Schedule 4 (rules for estimation and apportionment of surplus and deficit), paragraph 2 is amended as follows.

(2) In sub-paragraph (1), for “(1G) or (1H)” substitute “(1FA), (1G), (1GA), (1H), (1I) or (1J)”.

(3) In sub-paragraph (1F), for the formula substitute—

“.”

(4) After sub-paragraph (1F) insert—

“(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—

”.

(5) In sub-paragraph (1G), for “Parts 7 to 22” substitute “Parts 8 to 14, 17, 18, 21 and 22”.

(6) After sub-paragraph (1G), insert—

“(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—

.”.

(7) For sub-paragraph (1H) substitute—

“(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%.”.

(8) In sub-paragraph (2), for “or (2C)” substitute “, (2C) or (2E)”.

(9) In sub-paragraph (2A)(d), for the formula substitute—

“;”.

(10) After sub-paragraph (2A)(d), insert—

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

.”

(11) After sub-paragraph (2D), insert—

“(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%.”.

(12) After sub-paragraph (7A), insert—

“(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%.”.

(13) In sub-paragraph (8)—

(a) in the definition of L—

(i) in paragraph (a), for “30%” substitute “48%”;

(ii) after paragraph (a), insert—

“(aa) 74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;”;

(iii) in paragraph (b), for “7, 9, 11, 14, 16, 18 and 19” substitute “9, 11, 14 and 18”;

(iv) in paragraph (c), omit “15,”;

(v) after paragraph (c), insert—

“(ca) 52.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;”;

(vi) for paragraph (d), substitute—

“(d) 75% for a billing authority listed in Parts 20 or 34 of Schedule 5;”;

(vii) after paragraph (d), insert—

“(e) 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;”;

(b) at the end of the definition of M insert—

“(i) 40% for a billing authority listed in Parts 23 to 25, 27, 29, 30, 32, 35, 38 or 39 of Schedule 5;

(j) 49% for a billing authority listed in Parts 26, 28, 33 or 36 of Schedule 5;

(k) 50% for a billing authority listed in Part 34 of Schedule 5.”.