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The Non-Domestic Rating Contributions (England) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3082
- SCHEDULE 1
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Regulation 3
SCHEDULE 1RULES FOR THE CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS
PART 1CALCULATION OF NON RATING CONTRIBUTIONS
1.—(1) In relation to each authority there shall be calculated for a financial year the amounts described in paragraphs 2 to 7 below.
(2) From the amount described in paragraph 2 below there shall be deducted the amounts described in paragraphs 3 to 7 below, provided that a deduction shall be made of the amount described in paragraph 6 only if the authority has made proper arrangements for securing economy, efficiency and effectiveness in relation to the collection of non-domestic rates.
(3) Subject to sub-paragraph (4) below, the amount calculated under sub-paragraph (2) above shall be the authority’s non-domestic rating contribution for the year.
(4) A special authority’s non-domestic rating contribution for the financial year beginning on 1st April 1993 shall be the amount calculated under sub-paragraph (2) above less £24,588,000.
Gross amount due to the authority
2.—(1) The amount calculated in accordance with the formula—
G - H
where—
G is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day and any day in a preceding year which have not been taken into account in a calculation for a preceding year;
H is the total of any such amounts which have been taken into account in a calculation for a preceding year but which—
(a)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(b)have not been taken into account for the purposes of this item in a calculation for a preceding year.
(2) For the purposes of paragraph (1) above, any determination under section 47 of the Act or reduction or remission under section 49 of the Act shall be ignored(1).
Deductions from gross amount
3.—(1) The amount which is the total of—
(a)25 per cent. of the difference between the amount calculated in accordance with paragraph 2 above and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account;
(b)75 per cent. of the difference between the amount calculated in accordance with paragraph 2 above and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the authority under section 47(1)(a) of the Act as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account; and
(c)75 per cent. of the difference between the amount calculated in accordance with paragraph 2 above and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any reduction or remission by the authority under section 49 of the Act were taken into account;
less the amount calculated under sub-paragraph (2) below.
(2) The total of any reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act and any reduction or remission under section 49 of the Act which has been taken into account in a calculation for a preceding year but which—
(a)on the basis of the information before the person making the relevant calculation, should not have been so taken into account; and
(b)has not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year;
multiplied by the relevant percentage.
(3) In sub-paragraph (2) above, “the relevant percentage” means, in the case of a reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies, 25 per cent., and in the case of any other reduction or the remission of a chargeable amount, 75 per cent..
4.—(1) The amount calculated in accordance with the formula—
where—
I is the number of hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority;
J is the total of I for all authorities;
K is 80 per cent. of the amount allowed for the costs of collection and recovery;
L is the total of the rateable values shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority;
M is the total of L for all authorities;
N is 20 per cent. of the amount allowed for the costs of collection and recovery.
(2) For the purposes of sub-paragraph (1) above, where the financial year to which the relevant calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act(2), the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.
(3) The cost factor for each authority is the cost factor shown for the authority in Part II of this Schedule.
(4) The amount allowed for the costs of collection and recovery in relation to calculations for the financial year beginning in 1993 is £66 million.
5. The amount calculated in accordance with the formula—
where—
O is 75 per cent. of the total of any chargeable amounts—
(a)which are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or any day in a preceding year;
(b)in respect of which, in accordance with an agreement made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act (b)(3), the authority agreed to take no steps to recover any payment; and
(c)which have not been taken into account for the purposes of this item or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for a preceding year.
P is the total of any amounts which have been taken into account for the purposes of item O or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—
(a)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(b)have not been taken into account for the purposes of this item in a calculation for a preceding year.
Q is 75 per cent. of the total of any chargeable amounts—
(a)which have been taken into account for the purposes of item O above or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for the year or a preceding year;
(b)which have been paid to the authority under sections 43 and 45 of the Act or in respect of which the period for which the authority agreed to take no steps to recover payment specified in the relevant agreement has expired; and
(c)which have not been taken into account for the purposes of this item or paragraph 12 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year.
R is 75 per cent. of the total of any amounts of interest—
(a)which are payable to the authority in accordance with agreements made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act in respect of amounts taken into account for the purposes of item Q above; and
(b)which have not been taken into account for the purposes of this item in a calculation for a preceding year.
S is the total of any amounts which have been taken into account for the purposes of item Q or R or paragraph 12 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—
(a)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(b)have not been taken into account for the purposes of this item in a calculation for a preceding year.
6.—(1) The total of any amounts which—
(a)are payable to the authority under sections 43 and 45 of the Act in respect of a relevant day or a day in a preceding year, or are amounts of interest which are payable to the authority in accordance with agreements made under paragraphs 1 and 4A of Schedule 9 to the Act;
(b)in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and
(c)have not been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;
less the amount calculated under sub-paragraph (2) below.
(2) The total of any amounts which have been taken into account for the purposes of this paragraph or paragraph 7 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—
(a)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(b)have not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year.
7. The amount which is the total of—
(a)the amounts of interest which have become payable by the authority in the financial year to which the relevant calculation relates or in a preceding year, in accordance with regulations made under section 55 of, or paragraph 2(2A) of Schedule 9 to, the Act(4) and which have not been taken into account by the authority for the purposes of this paragraph or paragraph 9 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year; less
(b)any such amounts which have been taken into account by the authority in a calculation made for a preceding year but which—
(i)would not have been so taken into account on the basis of the information before the person making the relevant calculation; and
(ii)have not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year.
8. For the purposes of this Schedule, any reference to the relevant calculation shall be treated as a reference to the calculation of the non-domestic rating contribution which is being made under paragraph 5(2), (3) or (6) of Schedule 8 to the Act, and any reference to a calculation for a preceding year shall be treated as a reference to a calculation of a non-domestic rating contribution made for a preceding year under paragraph 5(6) of Schedule 8 to the Act.
PART IICOST FACTORS
| Name or description of authority | Cost factor |
|---|---|
| The Councils of the districts of Broxbourne, Dartford, Elmbridge, Epping Forest, Epsom and Ewell, Hertsmere, Reigate and Banstead, Slough, South Bucks, Spelthorne, Three Rivers and Watford. | 1.11809 |
| The Councils of the districts of Basildon, Bracknell Forest, Brentwood, Chiltern, Crawley, Dacorum, East Hertfordshire, Guildford, Harlow, Mole Valley, Runnymede, St Albans, Sevenoaks, Surrey Heath, Tandridge, Thurrock, Waverley, Welwyn Hatfield, Windsor and Maidenhead and Woking. | 1.08855 |
| The Council of a district, other than a district named above, which falls within the county of Bedfordshire, Berkshire, Buckinghamshire, East Sussex, Essex, Hampshire, Hertfordshire, Isle of Wight, Kent, Oxfordshire or West Sussex. | 1.05901 |
| The Council of a district other than a district named above or a district falling within the description given above. | 1 |
| The Council of an inner London Borough. | 1.19425 |
| The Council of an outer London Borough. | 1.12103 |
| The Common Council of the City of London. | 1.44954 |
| The Council of the Isles of Scilly. | 1 |
(1)
Sections 47 and 49 of the Act were amended by the Local Government and Housing Act 1989, Schedule 5, paragraphs 26 and 29 respectively and by the Local Government Finance Act 1992, Schedule 13, paragraphs 65 and 66 respectively.
(2)
Section 41(1) of the Act was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 59.
(3)
Paragraph 4A of Schedule 9 to the Act was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 45.
(4)
Section 55 of the Act was amended by the Local Government and Housing Act 1989, Schedule 5, paragraph 30 and by the Local Government Finance Act 1992, Schedule 10, paragraph 1 and Schedule 13, paragraph 67. Paragraph 2(2A) of Schedule 9 to the Act was inserted by the Local Government and Housing Act 1989, Schedule 5, paragraph 44.
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