Amendment of the Non-Domestic Rating (Rates Retention) Regulations 20133.
(1)
The Non-Domestic Rating (Rates Retention) Regulations 20133 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—
“SCHEDULE6Table of Authorities and Values for C
Regulation 15
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
