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The Non-Domestic Rating (Levy and Safety Net) Regulations 2013

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Statutory Instruments

2013 No. 737

Rating And Valuation, England

The Non-Domestic Rating (Levy and Safety Net) Regulations 2013

Made

26th March 2013

Coming into force in accordance with regulation 1

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 143(1) and (2) of and paragraphs 22, 25, 28, 37(1) and (2) of Schedule 7B to the Local Government Finance Act 1988(1).

In accordance with section 143(9D)(2) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 and come into force on the day after the day on which they are made.

Interpretation

2.—(1) In these Regulations—

“the 1988 Act” means the Local Government Finance Act 1988;

“authority” means a relevant authority other than a local policing body;

“billing authority” means a billing authority in England;

“baseline funding level” means the amount calculated with respect to an authority in accordance with regulation 5;

“business rates baseline” means the amount specified with respect to an authority by regulation 5 and Schedule 2;

“certified non-domestic rating income” has the same meaning as in the Non-Domestic Rating (Rates Retention) Regulations 2013(3);

“individual levy rate” means the figure determined in accordance with regulation 6 for an authority;

“preceding year” means the year preceding the relevant year;

“relevant year” means the financial year for which a calculation of a levy or safety net payment is being made;

“retained rates income” has the meaning given in regulation 4;

“safety net threshold” has the meaning given in regulation 6(3);

“small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year determined under Part 1 of Schedule 7 to the 1988 Act(4).

(2) In these Regulations any reference to a billing authority’s collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices(5), are credited or charged, as the case may be, amounts in respect of the authority’s income and expenditure relating to sums paid or to be paid into, or payments met or to be met from, the authority’s collection fund.

Pools of authorities

3.  A pool of authorities is to be treated as a relevant authority for the purpose of these Regulations.

Meaning of retained rates income for purposes of levy and safety net calculations

4.—(1) Where the authority is a billing authority, its retained rates income for a year is the amount calculated in accordance with paragraph 1 of Schedule 1.

(2) Where the authority is a major precepting authority its retained rates income for a year is the amount calculated in accordance with paragraph 2 of Schedule 1.

(3) Where the authority is a pool of authorities, its retained rates income for a year is the amount calculated in accordance with paragraph 3 of Schedule 1.

Business rates baseline and baseline funding level

5.—(1) The business rates baseline of an authority is the amount specified with respect to that authority in column B of the table in Schedule 2.

(2) The baseline funding level for an authority for the year commencing on 1st April 2013 is the amount specified with respect to that authority in column C of the table in Schedule 2.

(3) The baseline funding level for an authority for a year commencing on or after 1st April 2014 is the amount calculated in accordance with the formula—

Where—

A is the baseline funding level for the year immediately preceding the relevant year;

B2 is the small business non-domestic rating multiplier for the relevant year;

B1 is the small business non-domestic rating multiplier for the preceding year.

Individual levy rates and safety net thresholds

6.—(1) An authority’s individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2), whichever is less.

(2) The formula is—

Where—

C is the authority’s baseline funding level for the year commencing on 1st April 2013;

D is the authority’s business rates baseline.

(3) An authority’s safety net threshold for a year is 92.5 per cent of its baseline funding level for that year.

Safety net on account

7.—(1) An authority may request that the Secretary of State calculate whether a safety net payment is likely to be required to be made to the authority in respect of the relevant year.

(2) A request must be accompanied by the authority’s estimate of its retained rates income for the relevant year and must be made—

(a)for the year commencing on 1st April 2013 by 15th April 2013; and

(b)for a year commencing on or after 1st April 2014 by 31st January in the preceding year.

(3) Where the Secretary of State calculates that a safety net payment is likely to be required to be made the Secretary of State must notify the authority and make a payment on account to the authority of the amount that is the difference between the authority’s estimate of its retained rates income for the relevant year and its safety net threshold for that year.

8.—(1) A payment on account is to be made in 10 instalments such that—

(a)the first instalment is payable on the 30th April; and

(b)the subsequent instalments are payable on the 19th day of each of the following 9 months starting in May.

(2) The first and last instalments are each to be of 8 per cent of the amount payable, and each other instalment is to be 10.5 percent of the amount payable.

(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.

(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971(6).

Requirement to make a safety net payment

9.—(1) The Secretary of State must make a safety net payment to an authority in respect of a year where its retained rates income for the relevant year is less than its safety net threshold for that year.

(2) The amount of the payment is to be the difference between the authority’s retained rates income for the relevant year and its safety net threshold for that year.

(3) Where a payment on account has been made in respect of the relevant year an amount equal to that payment must be deducted from the amount payable under this regulation.

(4) Where the payment on account exceeds the amount payable under this regulation, the authority must pay the difference between the two amounts to the Secretary of State.

Requirement to make levy payment

10.—(1) An authority must make a levy payment to the Secretary of State in respect of a year where the following conditions are met—

(a)the authority’s individual levy rate is a positive number greater than zero; and

(b)the authority’s retained rates income for the relevant year is greater than its baseline funding level for that year.

(2) The amount of the levy payment is to be the amount calculated in accordance with the formula—

Where—

E is the authority’s individual levy rate;

F is the authority’s retained rates income for the relevant year;

G is the authority’s baseline funding level for the relevant year.

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis

Parliamentary Under Secretary of State

Department for Communities and Local Government

26th March 2013

Regulation 4

SCHEDULE 1Calculation of retained rates income

Calculation for billing authorities

1.—(1) The retained rates income of an authority that is a billing authority is the amount calculated in accordance with the formula—

Where—

K is —

(i)

50% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is a fire and rescue authority;

(ii)

49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

(iii)

40% where the billing authority is a district council in an area for which there is a county council; and

(iv)

30% where the billing authority is a London borough council or the Common Council of the City of London;

L is the authority’s certified non-domestic rating income for the relevant year;

M is the amount calculated in accordance with sub-paragraph (2);

N is the amount calculated in accordance with sub-paragraph (3);

O is the amount calculated in accordance with sub-paragraph (4);

P is the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates); and

Q is the amount paid by the authority to the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act.

(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

(a)the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act; less

(b)the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act.

(3) The amount calculated in accordance with this sub-paragraph is the amount that would have been calculated in accordance with sub-paragraph (2) if, in respect of any day in the relevant year or any day in a preceding year, any determination under section 47 or reduction or remission under section 49 of the 1988 Act had not been made.

(4) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

(a)the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken into account—

(i)the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(ii)the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010(7) (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—

(aa)for the purposes of that club; or

(bb)for the purposes of that club and of other such registered clubs;

(b)the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken in to account—

(i)the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;

(ii)the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit;

(iii)the hereditament meets the following conditions—

(aa)that the hereditament is within a settlement identified in the billing authority’s rural settlement list for the relevant year; and

(bb)that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the relevant year is not more than £16,500;

(c)the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if, in respect of any day in the relevant year or any day in a preceding year, any reduction or remission by the authority under section 49 of the Act were taken into account; and

(d)the amount of any relief granted under section 47 of the 1988 Act that is qualifying relief for the purposes of regulation 4(1) of the Non-Domestic Rating (Rates Retention) Regulations 2013 (deductions from central share payments).

(5) For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.

Calculation for major precepting authorities

2.  The retained rates income of an authority that is a major precepting authority is the amount calculated in accordance with the formula—

Where—

R is the sum of the certified non-domestic rating income of 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 (payments by billing authorities to major precepting authorities);

S is—

(i)

10% where the relevant authority is a county council which is a fire and rescue authority;

(ii)

9% where the relevant authority is a county council which is not a fire and rescue authority;

(iii)

20% where the relevant authority is the Greater London Authority;

(iv)

1% where the relevant authority is a fire and rescue authority not falling within paragraph (a);

P is the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the Act (principal payments in connection with local retention of non-domestic rates); and

Q is the amount paid by the authority to the Secretary of State for the year in accordance with Part 5 of Schedule 7B to the Act.

Calculation for pools

3.  The retained rates income of a relevant authority that is a pool of authorities is the sum of the retained rates income of all the authorities in the pool.

Regulation 5

SCHEDULE 2Table of authorities, business rates baselines and baseline funding levels

Column AColumn BColumn C
Authority

Business Rates Baseline

(£)

Baseline funding level for year commencing 1 April 2013

(£)

Greater London Authority1,285,820,938943,506,964
The council for the local government area of—
Adur6,510,2701,543,757
Allerdale9,829,4323,193,477
Amber Valley11,526,9532,814,984
Arun11,625,2463,204,911
Ashfield12,319,2213,394,062
Ashford17,427,4562,513,850
Aylesbury Vale18,901,1683,479,457
Babergh8,804,7881,868,332
Barking and Dagenham16,714,82850,404,787
Barnet33,871,49851,306,341
Barnsley24,293,59649,737,196
Barrow-in-Furness8,778,7162,733,859
Basildon29,961,4604,980,714
Basingstoke and Deane28,597,0422,666,334
Bassetlaw18,253,7563,543,459
Bath & North East Somerset30,162,50120,694,054
Bedford30,109,51728,076,379
Bexley18,177,57832,018,458
Birmingham191,637,680312,928,663
Blaby15,229,0571,948,301
Blackburn with Darwen21,770,19438,932,306
Blackpool23,755,73842,199,942
Bolsover7,924,7322,556,465
Bolton41,088,63759,542,033
Boston7,298,9382,361,279
Bournemouth31,862,23027,611,378
Bracknell Forest25,473,23914,704,079
Bradford67,206,292121,653,223
Braintree15,468,1373,046,126
Breckland11,064,4483,458,881
Brent30,623,36377,155,791
Brentwood11,607,9201,449,486
Brighton & Hove50,078,96951,659,578
Bristol98,736,24689,104,384
Broadland11,098,9232,512,034
Bromley24,032,88833,609,741
Bromsgrove10,364,9521,525,430
Broxbourne15,281,1442,056,524
Broxtowe9,417,5502,531,189
Buckinghamshire14,644,06138,880,798
Burnley10,572,7993,725,395
Bury24,153,72931,456,839
Calderdale27,689,84236,890,168
Cambridge36,017,3993,731,759
Cambridgeshire22,423,43457,125,982
Camden142,544,84979,921,230
Cannock Chase12,797,7162,660,599
Canterbury19,948,6554,094,793
Carlisle15,855,6402,913,559
Castle Point5,818,5631,977,127
Central Bedfordshire37,100,68628,105,893
Charnwood17,215,4473,750,088
Chelmsford29,996,6212,977,293
Cheltenham20,850,8772,482,240
Cherwell26,191,1863,336,078
Cheshire East64,926,16537,159,120
Cheshire West & Chester70,909,03746,258,676
Chesterfield13,581,9592,947,054
Chichester16,694,6421,967,227
Chiltern7,907,6791,304,439
Chorley10,068,7952,569,254
Christchurch6,911,756869,628
City of London214,899,29614,565,989
Colchester22,984,5203,779,919
Copeland15,890,9022,203,040
Corby11,942,7461,847,219
Cornwall77,885,88697,960,042
Cotswold11,481,4321,640,867
Coventry55,281,02370,640,689
Craven6,906,6201,297,739
Crawley43,288,6963,182,403
Croydon32,962,14964,683,864
Cumbria18,391,88577,617,216
Dacorum23,720,3882,635,721
Darlington16,181,22620,011,051
Dartford31,490,6432,372,574
Daventry14,088,9651,850,130
Derby37,757,12650,423,689
Derbyshire16,078,05398,605,427
Derbyshire Dales6,718,9171,463,345
Devon20,842,32789,674,088
Doncaster40,752,07566,712,659
Dorset10,253,77635,028,899
Dover13,359,1563,236,643
Dudley45,567,96760,169,511
Durham52,985,367111,208,226
Ealing39,190,14467,357,685
East Cambridgeshire6,719,7042,154,347
East Devon12,281,1412,330,125
East Dorset8,317,2671,206,625
East Hampshire11,049,9761,656,071
East Hertfordshire17,244,5972,376,601
East Lindsey12,308,9045,373,440
East Northamptonshire7,733,5362,105,267
East Riding of Yorkshire40,885,19446,500,139
East Staffordshire20,773,8262,794,861
East Sussex10,877,71265,575,071
Eastbourne12,854,1853,190,491
Eastleigh21,808,9222,257,002
Eden7,672,7921,498,756
Elmbridge20,094,8822,033,997
Enfield30,834,22064,788,592
Epping Forest12,755,3342,909,272
Epsom and Ewell9,123,2081,240,245
Erewash9,227,2642,903,898
Essex41,093,664154,306,620
Exeter28,990,1253,607,931
Fareham16,265,2351,684,805
Fenland9,333,0353,233,902
Forest Heath8,454,9791,750,751
Forest of Dean4,527,1102,264,481
Fylde9,562,7181,690,670
Gateshead41,578,81151,077,868
Gedling7,964,1322,687,533
Gloucester19,121,1533,236,212
Gloucestershire19,693,90666,190,735
Gosport5,548,9982,188,268
Gravesham8,749,1822,590,013
Great Yarmouth11,687,5373,355,158
Greenwich17,818,81072,932,673
Guildford29,565,8292,558,316
Hackney25,267,48696,999,527
Halton24,369,98031,539,720
Hambleton10,352,5611,823,713
Hammersmith and Fulham56,863,18554,036,313
Hampshire41,841,370105,051,752
Harborough13,014,0091,546,746
Haringey18,914,78271,624,506
Harlow17,852,8862,723,997
Harrogate23,409,2983,269,434
Harrow14,506,17434,659,897
Hart11,377,6821,207,339
Hartlepool17,720,92824,889,234
Hastings8,463,1603,336,670
Havant12,321,1592,924,607
Havering21,156,97630,189,045
Herefordshire21,955,91928,514,537
Hertfordshire47,068,141108,379,084
Hertsmere16,903,9652,378,568
High Peak8,987,4972,068,398
Hillingdon99,278,98541,251,719
Hinckley and Bosworth10,901,2382,270,251
Horsham15,225,4571,792,713
Hounslow42,561,81243,068,747
Huntingdonshire22,128,5244,004,146
Hyndburn7,978,6183,145,527
Ipswich21,061,3463,806,408
Isle of Wight16,645,12328,627,393
Isles of Scilly852,2801,331,699
Islington54,860,59074,476,375
Kensington and Chelsea80,458,94246,063,747
Kent45,815,825164,144,666
Kettering10,856,6962,205,222
King’s Lynn and West Norfolk16,079,6164,797,047
Kingston upon Hull41,313,95171,268,290
Kingston upon Thames23,564,60219,275,630
Kirklees51,771,57472,226,764
Knowsley19,331,59654,500,744
Lambeth34,512,24897,428,963
Lancashire31,820,199165,525,692
Lancaster24,033,3805,011,544
Leeds170,049,780138,405,785
Leicester46,310,31088,517,197
Leicestershire18,979,97954,052,687
Lewes9,022,2431,959,328
Lewisham14,809,71383,124,407
Lichfield12,606,3211,849,161
Lincoln15,680,1263,332,014
Lincolnshire18,693,94997,373,098
Liverpool92,208,014154,368,238
Luton32,225,71042,574,009
Maidstone21,608,0852,847,735
Maldon5,012,8071,338,755
Malvern Hills6,225,2561,597,240
Manchester148,938,122156,168,393
Mansfield10,396,4393,260,236
Medway41,706,02842,119,148
Melton4,967,0821,159,797
Mendip12,125,1232,539,006
Merton23,867,75331,414,734
Mid Devon5,843,6551,933,308
Mid Suffolk8,301,2201,986,703
Mid Sussex16,180,9841,871,455
Middlesbrough19,381,54840,200,538
Milton Keynes67,239,76840,596,143
Mole Valley13,944,4991,123,613
New Forest24,857,3003,492,063
Newark and Sherwood13,269,3753,212,812
Newcastle upon Tyne71,166,20278,964,890
Newcastle-under-Lyme12,414,9503,263,726
Newham29,435,48997,378,888
Norfolk24,994,701135,421,739
North Devon12,497,1742,612,666
North Dorset5,620,0271,449,561
North East Derbyshire5,318,0902,447,708
North East Lincolnshire31,308,41634,708,968
North Hertfordshire14,647,1342,381,348
North Kesteven8,655,8022,720,096
North Lincolnshire38,429,57128,977,665
North Norfolk9,313,2362,817,506
North Somerset27,458,08927,765,161
North Tyneside27,234,22942,195,265
North Warwickshire15,662,1481,678,728
North West Leicestershire18,301,1142,099,762
North Yorkshire18,165,13359,155,988
Northampton37,467,7955,968059
Northamptonshire25,068,77280,385,044
Northumberland37,238,47760,202,640
Norwich30,144,3125,229,784
Nottingham58,085,16084,369,505
Nottinghamshire18,500,91795,132,076
Nuneaton and Bedworth12,673,2113,225,030
Oadby and Wigston4,727,5141,347,305
Oldham27,738,99656,601,460
Oxford31,918,2375,468,484
Oxfordshire27,165,31762,859,500
Pendle7,464,4443,556,700
Peterborough43,130,36136,700,265
Plymouth42,141,74450,960,369
Poole29,140,56215,157,353
Portsmouth38,088,82742,387,146
Preston25,787,4204,856,765
Purbeck6,789,1441,009,625
Reading48,165,70126,814,651
Redbridge16,423,09346,684,337
Redcar and Cleveland23,346,00331,497,707
Redditch13,859,6651,927,460
Reigate and Banstead18,752,2792,083,987
Ribble Valley5,346,4191,183,176
Richmond upon Thames23,340,42819,720,137
Richmondshire4,905,4901,314,091
Rochdale28,970,69653,601,018
Rochford6,180,0121,518,118
Rossendale5,059,5441,904,027
Rother6,464,3422,075,116
Rotherham34,304,41856,083,929
Rugby15,253,0382,109,146
Runnymede16,841,6871,619,190
Rushcliffe10,605,8242,082,907
Rushmoor16,689,1112,079,948
Rutland4,651,4973,891,340
Ryedale6,370,1121,431,486
Salford38,959,16063,450,622
Sandwell45,940,26788,896,764
Scarborough12,496,3213,744,241
Sedgemoor13,263,0403,103,725
Sefton33,378,26156,730,215
Selby16,293,5212,147,912
Sevenoaks13,571,0842,012,952
Sheffield98,671,639126,471,812
Shepway9,373,5443,260,696
Shropshire34,962,58744,622,499
Slough44,166,93626,453,395
Solihull51,433,20626,393,841
Somerset13,853,46559,667,797
South Bucks11,477,277965,909
South Cambridgeshire25,461,0452,312,516
South Derbyshire8,172,6032,204,755
South Gloucestershire62,559,55032,904,471
South Hams12,518,9761,684,581
South Holland9,366,4962,922,783
South Kesteven15,491,8083,205,405
South Lakeland15,540,0581,964,817
South Norfolk10,590,7352,726,843
South Northamptonshire7,752,9751,647,416
South Oxfordshire16,595,7392,275,592
South Ribble13,461,1792,049,820
South Somerset16,629,6763,203,630
South Staffordshire7,655,1192,051,036
South Tyneside14,331,38043,208,008
Southampton46,808,11048,356,899
Southend-on-Sea21,738,33230,832,741
Southwark57,942,930101,221,408
Spelthorne15,253,5261,685,030
St Albans24,836,5342,205,850
St Edmundsbury17,520,3672,201,119
St Helens23,055,78040,377,512
Stafford16,302,2442,467,371
Staffordshire22,855,36188,399,746
Staffordshire Moorlands6,830,0052,290,910
Stevenage17,876,4372,247,242
Stockport43,491,30741,858,322
Stockton-on-Tees37,057,31734,655,184
Stoke-on-Trent39,206,25963,656,161
Stratford-on-Avon20,054,0312,158,112
Stroud9,509,4102,157,896
Suffolk23,322,36789,721,260
Suffolk Coastal18,855,0292,516,712
Sunderland40,414,57275,014,173
Surrey43,862,681100,568,413
Surrey Heath13,100,4721,370,115
Sutton14,992,99531,813,583
Swale14,834,5483,747,947
Swindon49,425,14528,208,503
Tameside26,231,48249,181,172
Tamworth12,199,2002,042,882
Tandridge8,053,1171,274,699
Taunton Deane15,579,9522,365,778
Teignbridge11,974,5062,964,765
Telford and the Wrekin31,806,28633,843,042
Tendring9,510,3604,419,396
Test Valley17,790,1252,080,249
Tewkesbury13,285,6421,612,841
Thanet12,649,1364,414,968
Three Rivers10,063,9301,742,625
Thurrock51,790,11129,009,172
Tonbridge and Malling21,405,3612,010,774
Torbay18,029,51728,426,889
Torridge4,205,8002,079,600
Tower Hamlets93,195,69897,423,703
Trafford74,300,53731,814,301
Tunbridge Wells19,209,0372,074,486
Uttlesford15,489,8851,356,046
Vale of White Horse22,167,5402,070,435
Wakefield56,355,55063,015,823
Walsall33,408,53865,310,697
Waltham Forest17,175,81161,287,254
Wandsworth30,184,09664,567,444
Warrington49,957,91427,369,569
Warwick25,038,9513,011,130
Warwickshire22,170,34555,993,251
Watford26,149,2102,480,214
Waveney10,291,7393,532,835
Waverley13,867,3921,749,478
Wealden11,541,4572,579,584
Wellingborough10,432,3742,114,476
Welwyn Hatfield21,549,2252,542,930
West Berkshire37,350,22215,812,608
West Devon4,321,1871,439,628
West Dorset11,510,2722,554,047
West Lancashire12,091,1942,895,699
West Lindsey5,973,7202,640,577
West Oxfordshire11,788,5671,874,772
West Somerset3,973,1651,050,663
West Sussex30,374,65669,237,512
Westminster523,209,99878,956,606
Weymouth and Portland6,423,8711,781,427
Wigan36,886,32761,669,220
Wiltshire68,047,62750,571,487
Winchester19,656,0961,948,131
Windsor and Maidenhead36,366,62511,118,665
Wirral31,423,62771,162,276
Woking16,853,8311,864,775
Wokingham25,495,89412,336,198
Wolverhampton35,049,49569,602,263
Worcester15,447,5162,284,574
Worcestershire16,247,48455,462,542
Worthing11,973,3282,352,171
Wychavon15,248,1632,316,967
Wycombe26,798,5922,923,205
Wyre9,996,5962,978,279
Wyre Forest11,065,4862,483,784
York45,101,76623,198,046
The fire and rescue authority for the area of—
Avon4,467,6819,528,484
Bedfordshire2,029,3045,190,806
Berkshire4,428,9516,226,195
Buckinghamshire2,999,3584,495,113
Cambridgeshire3,371,7045,342,428
Cheshire4,289,0438,272,071
Cleveland1,989,9148,181,190
Derbyshire2,557,0047,847,551
Devon and Somerset5,083,07313,916,130
Dorset2,384,2634,998,557
Durham1,411,5636,222,511
East Sussex2,230,6546,782,148
Essex6,066,54314,430,913
Greater Manchester10,015,49027,986,638
Hampshire6,381,63212,725,597
Hereford & Worcester2,253,3564,968,681
Humberside3,100,75811,167,759
Kent5,941,79113,019,137
Lancashire4,464,67813,699,122
Leicestershire3,148,9237,868,908
Merseyside4,069,33217,590,490
North Yorkshire2,938,7925,376,661
Nottinghamshire3,241,0699,475,256
Shropshire1,362,6303,425,726
South Yorkshire4,041,26013,692,932
Staffordshire3,339,6128,402,811
Tyne and Wear3,973,98413,580,075
West Midlands9,353,43229,467,716
West Yorkshire7,613,73521,608,871
Wiltshire2,397,4044,133,774
The pool of authorities designated as—
Greater Birmingham & Solihull Pool325,672,565352,122,857
Coventry & Warwickshire Pool166,132,747138,816,086
County of Devon Pool173,646,151187,713,950
Gloucestershire Pool98,469,52979,585,272
Leeds Pool441,584,102458,659,243
Leicester & Leicestershire Pool152,794,673164,561,042
Lincolnshire Pool36,716,248103,015,977
Norfolk County Council & Broadland Pool36,093,624137,933,773
Northamptonshire Pool117,590,88396,475,417
Nottinghamshire Pool100,727,214115,844,274
Staffordshire & Stoke-on-Trent Pool108,603,550170,531,761
Suffolk Pool116,611,835107,384,120
Worcestershire Pool64,233,90564,145,107

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations are part of the system of local retention of non-domestic rates, established by Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”). They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and the amount of such a payments. They also provide for calculating whether an authority is required to make a levy payment to the Secretary of State for a year and if so the amount of that payment. For the purposes of these Regulations a pool of authorities is treated as a single authority.

Regulation 4 and Schedule 1 provide for the calculations of each authority’s “retained rates income”. This is broadly the income that the authority has received from non-domestic rates, plus or minus any top up payment received or tariff payment made under Part 5 of Schedule 7B to the Act. For billing authorities an adjustment is made for certain discretionary relief, reductions and remissions, so that their decision to grant such relief does not influence the amount of safety net or levy.

Regulation 5 and Schedule 2 define “business rates baseline” and “baseline funding level” for the calculation of the levy and safety net payments. An authority’s business rates baseline is fixed, whilst its baseline funding level is adjusted annually in line with the change to the small business non-domestic rating multiplier.

Regulation 6 defines the individual levy rate for authorities (this is capped at 0.5 - that is, a levy of 50 pence in the pound) and the safety net threshold.

Regulation 7 provides for safety net payments on account. An authority can request such a payment if it is likely its retained rates income for the year will be below its safety net threshold.

Regulation 8 sets out the circumstances in which a safety net payment is required, and how the amount of that payment is calculated.

Regulation 9 sets out the circumstances in which a levy payment is required, and how the amount of that payment is to be calculated.

No separate impact assessment has been prepared for these Regulations, but the impact assessment prepared for the Local Government Finance Act 2012 is relevant:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8470/2054063.pdf

(1)

1988 c. 41. Schedule 7B was inserted into the Local Government Finance Act 1988 by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c.17).

(2)

Section 143(9D) was inserted by section 1 of the Local Government Finance Act 2012.

(4)

Relevant amendments are made to Schedule 7 by section 62 of the Local Government Act 2003.

(5)

see section 21(2) of the Local Government Finance Act 2003 c.26

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