Statutory Instruments
2021 No. 262
Rating And Valuation, England
The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021
Made
8th March 2021
Laid before Parliament
10th March 2021
Coming into force
31st March 2021
The Secretary of State, in exercise of the powers conferred by sections 99(3) and 143(1) of, and paragraphs 8, 33 and 44 of Schedule 7B, to the Local Government Finance Act 1988(1), makes the following Regulations.
These Regulations are made with the consent of the Treasury in accordance with paragraph 8(3) of Schedule 7B to the Local Government Finance Act 1988.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 and come into force on 31st March 2021.
Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013
2. In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013(2)—
(a)in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;
(b)after paragraph (3) insert—
“(4) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.”.
Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013
3.—(1) The Non-Domestic Rating (Rates Retention) Regulations 2013(3) are amended as follows.
(2) In regulation 9 (end of year calculations)—
(a)in paragraph (1), for “paragraph (5),” substitute “paragraphs (5) and (6),”;
(b)after paragraph (5) insert—
“(6) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.”.
(3) In regulation 15 (schedule of instalments)—
(a)in paragraph (1), for “paragraph (7),” substitute “paragraphs (7) and (9),”;
(b)after paragraph (8) insert—
“(9) Where a relevant precepting authority is required to make a payment to a billing authority under regulation 14(2) in relation to the relevant year beginning on 1st April 2021, such a payment is to be paid in instalments in accordance with paragraphs (10) to (12).
(10) An instalment equal to the additional reliefs amount calculated in accordance with paragraph (11) is payable on 21st March 2022.
(11) The additional reliefs amount is calculated as follows—
where—
A is the relevant precepting authority’s percentage share of the billing authority’s non-domestic rating income in relation to the relevant year beginning on 1st April 2020, as set out in regulation 5(3), (3A) or (3B) as the case may be;
B is an amount equivalent to the billing authority’s estimate of the relevant rates relief awarded by the billing authority in respect of the relevant year beginning on 1st April 2020, in accordance with paragraph 3 of Schedule 4A; and
C is the amount ascribed to the relevant precepting authority by the table in Schedule 6 in respect of the billing authority.
(12) The remainder, if any, of the amount payable under regulation 14(2) is to be paid in accordance with paragraphs (1) to (3).”.
(4) In Schedule 2C—
(a)in paragraph 1(1), for “sub-paragraph (2),” substitute “sub-paragraphs (2) and (2A),”;
(b)after paragraph 1(2) insert—
“(2A) This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.”.
(5) After Schedule 5 insert—
Regulation 15
“SCHEDULE 6Table of Authorities and Values for C
| Column 1 | Column 2 | |
|---|---|---|
| Billing Authority for the following local Government areas | Value of ‘C’ (£) for a relevant precepting authority which is a county council which is a fire and rescue authority; a county council which is not a fire and rescue authority; the Greater London Authority; or the West of England Combined Authority | Value of ‘C’ (£) for a relevant precepting authority which is a fire and rescue authority not falling within a precepting authority detailed in column 1 |
| Adur | 0 | 0 |
| Allerdale | 13,515 | 0 |
| Amber Valley | 75,401 | 8,378 |
| Arun | 0 | 0 |
| Ashfield | 0 | 0 |
| Ashford | 0 | 0 |
| Babergh | 0 | 0 |
| Barking and Dagenham | 520,718 | 0 |
| Barnet | 564,307 | 0 |
| Barnsley | 0 | 39,613 |
| Barrow-in-Furness | 54,171 | 0 |
| Basildon | 0 | 0 |
| Basingstoke and Deane | 550,825 | 61,203 |
| Bassetlaw | 0 | 0 |
| Bath and North East Somerset | 0 | 0 |
| Bedford | 0 | 4,445 |
| Bexley | 408,098 | 0 |
| Birmingham | 0 | 0 |
| Blaby | 537,961 | 14,739 |
| Blackburn with Darwen | 0 | 28,826 |
| Blackpool | 0 | 19,395 |
| Bolsover | 0 | 0 |
| Bolton | 0 | 779 |
| Boston | 98,920 | 0 |
| Bournemouth, Christchurch & Poole | 0 | 866 |
| Bracknell Forest | 0 | 27,120 |
| Bradford | 0 | 71,191 |
| Braintree | 26,281 | 2,920 |
| Breckland | 0 | 0 |
| Brent | 0 | 0 |
| Brentwood | 0 | 0 |
| Brighton and Hove | 0 | 0 |
| Bristol | 104,691 | 20,938 |
| Broadland | 193,347 | 0 |
| Bromley | 0 | 0 |
| Bromsgrove | 1,706,388 | 23,059 |
| Broxbourne | 0 | 0 |
| Broxtowe | 15,049 | 1,672 |
| Buckinghamshire Council | 0 | 0 |
| Burnley | 0 | 0 |
| Bury | 0 | 2,794 |
| Calderdale | 0 | 41,647 |
| Cambridge | 0 | 0 |
| Camden | 466,683 | 0 |
| Cannock Chase | 267,977 | 7,882 |
| Canterbury | 0 | 0 |
| Carlisle | 0 | 0 |
| Castle Point | 11,609 | 1,290 |
| Central Bedfordshire | 0 | 0 |
| Charnwood | 945,058 | 25,892 |
| Chelmsford | 0 | 0 |
| Cheltenham | 0 | 0 |
| Cherwell | 0 | 0 |
| Cheshire East | 0 | 0 |
| Cheshire West and Chester | 0 | 59,847 |
| Chesterfield | 41,229 | 4,581 |
| Chichester | 0 | 0 |
| Chorley | 146,801 | 12,583 |
| City of London | 4,201,801 | 0 |
| Colchester | 232,395 | 25,822 |
| Copeland | 29,209 | 0 |
| Cornwall | 0 | 0 |
| Cotswold | 0 | 0 |
| Coventry | 0 | 10,718 |
| Craven | 52,128 | 2,425 |
| Crawley | 0 | 0 |
| Croydon | 0 | 0 |
| Dacorum | 0 | 0 |
| Darlington | 0 | 24 |
| Dartford | 45,843 | 5,094 |
| Derby | 0 | 0 |
| Derbyshire Dales | 74,863 | 8,318 |
| Doncaster | 0 | 0 |
| Dorset Council | 0 | 39,026 |
| Dover | 0 | 0 |
| Dudley | 0 | 0 |
| Durham | 0 | 82,326 |
| Ealing | 52,220 | 0 |
| East Cambridgeshire | 0 | 0 |
| East Devon | 0 | 0 |
| East Hampshire | 1,449,965 | 161,107 |
| East Hertfordshire | 254,380 | 0 |
| East Lindsey | 0 | 0 |
| East Riding of Yorkshire | 0 | 0 |
| East Staffordshire | 1,422,417 | 41,972 |
| East Suffolk | 0 | 0 |
| Eastbourne | 0 | 0 |
| Eastleigh | 0 | 0 |
| Eden | 146,494 | 0 |
| Elmbridge | 0 | 0 |
| Enfield | 0 | 0 |
| Epping Forest | 0 | 0 |
| Epsom and Ewell | 0 | 0 |
| Erewash | 0 | 0 |
| Exeter | 81,053 | 9,006 |
| Fareham | 0 | 0 |
| Fenland | 0 | 0 |
| Folkestone & Hythe | 62,192 | 6,910 |
| Forest of Dean | 0 | 0 |
| Fylde | 607,765 | 52,094 |
| Gateshead | 0 | 90,972 |
| Gedling | 10,610 | 1,179 |
| Gloucester | 109,243 | 0 |
| Gosport | 83,214 | 9,246 |
| Gravesham | 0 | 0 |
| Great Yarmouth | 0 | 0 |
| Greenwich | 0 | 0 |
| Guildford | 364,545 | 0 |
| Hackney | 3,012 | 0 |
| Halton | 0 | 0 |
| Hambleton | 3,537 | 165 |
| Hammersmith and Fulham | 0 | 0 |
| Harborough | 766,968 | 21,013 |
| Haringey | 0 | 0 |
| Harlow | 0 | 0 |
| Harrogate | 357,816 | 16,643 |
| Harrow | 13,909 | 0 |
| Hart | 0 | 0 |
| Hartlepool | 0 | 10,856 |
| Hastings | 1,258,878 | 156,040 |
| Havant | 1,490,253 | 165,584 |
| Havering | 0 | 0 |
| Herefordshire | 0 | 25,285 |
| Hertsmere | 878,566 | 0 |
| High Peak | 37,011 | 4,112 |
| Hillingdon | 0 | 0 |
| Hinckley and Bosworth | 707,973 | 20,555 |
| Horsham | 102,506 | 0 |
| Hounslow | 0 | 0 |
| Huntingdonshire | 0 | 0 |
| Hyndburn | 65,068 | 5,577 |
| Ipswich | 0 | 0 |
| Isle of Wight | 0 | 0 |
| Isles of Scilly | 0 | 0 |
| Islington | 670,687 | 0 |
| Kensington and Chelsea | 1,589,320 | 0 |
| King’s Lynn and West Norfolk | 192,130 | 0 |
| Kingston upon Hull | 0 | 42,897 |
| Kingston upon Thames | 217,711 | 0 |
| Kirklees | 0 | 4,162 |
| Knowsley | 0 | 0 |
| Lambeth | 112,936 | 0 |
| Lancaster | 0 | 0 |
| Leeds | 0 | 0 |
| Leicester | 0 | 0 |
| Lewes | 338,229 | 65,044 |
| Lewisham | 0 | 0 |
| Lichfield | 807,970 | 23,764 |
| Lincoln | 0 | 0 |
| Liverpool | 0 | 0 |
| Luton | 0 | 0 |
| Maidstone | 0 | 0 |
| Maldon | 0 | 0 |
| Malvern Hills | 2,329,470 | 31,479 |
| Manchester | 0 | 8,263 |
| Mansfield | 0 | 0 |
| Medway | 0 | 0 |
| Melton | 0 | 0 |
| Mendip | 0 | 0 |
| Merton | 61,977 | 0 |
| Mid Devon | 0 | 0 |
| Mid Suffolk | 156,434 | 0 |
| Mid Sussex | 1,186,028 | 0 |
| Middlesbrough | 0 | 2,068 |
| Milton Keynes | 0 | 0 |
| Mole Valley | 5,700 | 0 |
| New Forest | 0 | 0 |
| Newark and Sherwood | 255,125 | 28,347 |
| Newcastle upon Tyne | 0 | 0 |
| Newcastle-under-Lyme | 206,733 | 6,080 |
| Newham | 7,181,725 | 0 |
| North Devon | 0 | 0 |
| North East Derbyshire | 12,643 | 1,405 |
| North East Lincolnshire | 0 | 2,138 |
| North Hertfordshire | 753,035 | 0 |
| North Kesteven | 0 | 0 |
| North Lincolnshire | 0 | 5,597 |
| North Norfolk | 779,951 | 0 |
| North Northamptonshire | 0 | 0 |
| North Somerset | 0 | 4,224 |
| North Tyneside | 0 | 0 |
| North Warwickshire | 623,944 | 0 |
| North West Leicestershire | 0 | 0 |
| Northumberland | 0 | 0 |
| Norwich | 124,003 | 0 |
| Nottingham | 0 | 0 |
| Nuneaton and Bedworth | 25,309 | 0 |
| Oadby and Wigston | 96,774 | 2,651 |
| Oldham | 0 | 20,512 |
| Oxford | 0 | 0 |
| Pendle | 119,222 | 10,219 |
| Peterborough | 0 | 0 |
| Plymouth | 0 | 0 |
| Portsmouth | 0 | 6,360 |
| Preston | 219,554 | 18,819 |
| Reading | 0 | 38,830 |
| Redbridge | 411,551 | 0 |
| Redcar and Cleveland | 0 | 0 |
| Redditch | 1,859,268 | 25,125 |
| Reigate and Banstead | 0 | 0 |
| Ribble Valley | 0 | 0 |
| Richmond upon Thames | 0 | 0 |
| Richmondshire | 92,812 | 4,317 |
| Rochdale | 0 | 7,658 |
| Rochford | 0 | 0 |
| Rossendale | 97,002 | 8,314 |
| Rother | 0 | 0 |
| Rotherham | 0 | 11,953 |
| Rugby | 4,960 | 0 |
| Runnymede | 745,947 | 0 |
| Rushcliffe | 26,665 | 2,963 |
| Rushmoor | 0 | 0 |
| Rutland | 0 | 521 |
| Ryedale | 21,917 | 1,019 |
| Salford | 0 | 0 |
| Sandwell | 0 | 0 |
| Scarborough | 198,123 | 14,983 |
| Sedgemoor | 0 | 0 |
| Sefton | 0 | 11,299 |
| Selby | 0 | 0 |
| Sevenoaks | 0 | 0 |
| Sheffield | 0 | 250,409 |
| Shropshire | 0 | 1,340 |
| Slough | 0 | 0 |
| Solihull | 0 | 9,219 |
| Somerset West & Taunton | 0 | 0 |
| South Cambridgeshire | 0 | 0 |
| South Derbyshire | 101,825 | 11,314 |
| South Gloucestershire | 20,662 | 4,132 |
| South Hams | 0 | 0 |
| South Holland | 49,937 | 0 |
| South Kesteven | 0 | 0 |
| South Lakeland | 118,968 | 0 |
| South Norfolk | 57,871 | 0 |
| South Oxfordshire | 0 | 0 |
| South Ribble | 291,024 | 24,945 |
| South Somerset | 16,668 | 556 |
| South Staffordshire | 0 | 0 |
| South Tyneside | 0 | 4,712 |
| Southampton | 0 | 1,790 |
| Southend-on-Sea | 0 | 0 |
| Southwark | 0 | 0 |
| Spelthorne | 0 | 0 |
| St Albans | 127,448 | 0 |
| St. Helens | 0 | 2,235 |
| Stafford | 176,810 | 5,200 |
| Staffordshire Moorlands | 417,109 | 12,268 |
| Stevenage | 938,431 | 0 |
| Stockport | 0 | 8,677 |
| Stockton-on-Tees | 0 | 0 |
| Stoke-on-Trent | 0 | 13,954 |
| Stratford-on-Avon | 364,882 | 0 |
| Stroud | 62,893 | 0 |
| Sunderland | 0 | 3,302 |
| Surrey Heath | 0 | 0 |
| Sutton | 194,742 | 0 |
| Swale | 55,113 | 6,124 |
| Swindon | 0 | 0 |
| Tameside | 0 | 1,736 |
| Tamworth | 8,323 | 245 |
| Tandridge | 3,674 | 0 |
| Teignbridge | 0 | 0 |
| Telford and Wrekin | 0 | 19,199 |
| Tendring | 86,285 | 9,587 |
| Test Valley | 25,986 | 2,887 |
| Tewkesbury | 115,193 | 0 |
| Thanet | 0 | 0 |
| Three Rivers | 0 | 0 |
| Thurrock | 0 | 524,625 |
| Tonbridge and Malling | 0 | 0 |
| Torbay | 0 | 2,034 |
| Torridge | 0 | 0 |
| Tower Hamlets | 0 | 0 |
| Trafford | 0 | 41,645 |
| Tunbridge Wells | 0 | 0 |
| Uttlesford | 0 | 0 |
| Vale of White Horse | 0 | 0 |
| Wakefield | 0 | 56,656 |
| Walsall | 0 | 0 |
| Waltham Forest | 705,016 | 0 |
| Wandsworth | 0 | 0 |
| Warrington | 0 | 17,516 |
| Warwick | 81,801 | 0 |
| Watford | 0 | 0 |
| Waverley | 38,356 | 0 |
| Wealden | 0 | 0 |
| Welwyn Hatfield | 0 | 0 |
| West Berkshire | 0 | 0 |
| West Devon | 22,684 | 2,520 |
| West Lancashire | 428,965 | 36,768 |
| West Lindsey | 0 | 0 |
| West Northamptonshire | 0 | 0 |
| West Oxfordshire | 27,483 | 0 |
| West Suffolk | 0 | 0 |
| Westminster | 0 | 0 |
| Wigan | 0 | 14 |
| Wiltshire | 0 | 0 |
| Winchester | 139,462 | 15,496 |
| Windsor and Maidenhead | 0 | 0 |
| Wirral | 0 | 0 |
| Woking | 233,358 | 0 |
| Wokingham | 0 | 0 |
| Wolverhampton | 0 | 0 |
| Worcester | 2,834,335 | 38,302 |
| Worthing | 0 | 0 |
| Wychavon | 2,906,001 | 39,270 |
| Wyre | 92,882 | 10,320 |
| Wyre Forest | 1,861,407 | 25,154 |
| York | 0 | 0” |
We consent
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
4th March 2021
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Luke Hall
Minister of State
Ministry of Housing, Communities and Local Government
8th March 2021
EXPLANATORY NOTE
(This note is not part of the Regulations)
This instrument amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (“TPP Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the Rates Retention Regulations”).
Regulation 2 amends the TPP Regulations. It delays the deadline for end-of-year calculations for the transitional protection payment regime to 30th September in relation to a relevant year beginning in 2020 or 2021.
Regulation 3 amends the Rates Retention Regulations. It delays the deadline for end-of-year calculations for the business rates retention scheme to 30th September in relation to a relevant year beginning in 2020 or 2021. Regulation 3 also provides an amended schedule of instalments for payment of a proportion of any collection fund deficits owed by relevant precepting authorities under regulation 14(2) of the Rates Retention Regulations, in relation to the relevant year beginning on 1st April 2021. Regulation 3 also brings an end to the Tees Valley Additional Growth Pilot.
A full impact assessment has not been produced for this instrument as no, or no significant impact on the private, voluntary or public sector is foreseen.
1988 c.41; section 99 was substituted by paragraph 24 of Schedule 10 to the Local Government Finance Act 1992 (c.14) with effect in relation to financial years beginning on or after 1st April 1993; section 99 was amended by paragraph 26 of Schedule 3 to the Local Government Finance Act 2012 Act; Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).
S.I. 2013/106; amended by S.I. 2020/449. There are other amendments but none is relevant.
S.I. 2013/452; amended by S.I. 2015/628, 2016/1268, 2017/1321, 2018/463, 2020/449. There are other amendments but none is relevant.