“(d)

for an authority listed in column A of the table in Schedule 6, for a relevant year beginning on or after the date specified in respect of that authority in column B of that table, the amount specified for that authority in column F of that table.”;

“(e)

for an authority listed in column A of the table in Schedule 6, for a relevant year beginning on or after the date specified in respect of that authority in column B of that table, the percentage specified for that authority in column E of that table.”.

“(a)

subject to sub-paragraph (b)—

$$S\left(R+U+V+Z\right)+\left(P-Q\right)$$

(b)

for the relevant years beginning on 1st April 2020 and on 1st April 2021—

$$S\left(R+U+V+Z+W\right)+\left(P-Q\right)$$

.”;

“W is—

(a)

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

$$A-B$$

where—

• A is the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—

  1. (i)
     “Expanded Retail Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 20204, updating guidance published on 30th November 20185;
  2. (ii)
     “Nursery Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 20206, updating guidance published on 20th March 2020, excluding amounts of any such relief awarded in a designated area; and
  3. (iii)
     Annex A of “The case for a Business Rates Relief for local newspapers –Government Response”, published on 8th July 2015 and updated on 2nd December 20167, extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury8;
• B is the sum of the estimates, made by all billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, as part of their calculation of non-domestic rating income for the year beginning 1st April 2020, of the amount of relief awarded under section 47 of the 1988 Act in accordance with the guidance issued by the Secretary of State entitled “Retail Discount 2020/21 – Local Authority Guidance” published on 27 January 20209;

(b)

for the relevant year beginning on 1st April 2021, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—

(i)

“Business rates: expanded retail discount 2021 to 2022 – local authority guidance” published on 4th March 202110;

(ii)

“Business rates: nursery (childcare) discount 2021 to 2022 – local authority guidance” published on 4th March 202111; and

(iii)

“COVID-19 Additional Relief Fund (CARF): Local Authority Guidance” published on 15th December 202112.”.