2013 No. 737

Rating And Valuation, England

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

Made

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 19881.

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 commencement1

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.

Interpretation2

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 20133;

  • “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 Act4.

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 practices5, 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 authorities3

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 calculations4

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 level5

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—

A×B2B1math

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 thresholds6

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—

1−CDmath

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 19716.

Requirement to make a safety net payment9

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 payment10

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—

E(F−G)math

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 LewisParliamentary Under Secretary of StateDepartment for Communities and Local Government

SCHEDULE 1Calculation of retained rates income

Regulation 4

Calculation for billing authorities1

1

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

KL+(N−M−O)+(P−Q)math

Where—

  • K is —

    1. 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;

    2. 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;

    3. iii

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

    4. 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 20107 (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 authorities2

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

RS+(P−Q)math

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—

    1. i

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

    2. ii

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

    3. iii

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

    4. 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 pools3

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.

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

Regulation 5

Column A

Column B

Column C

Authority

Business Rates Baseline

(£)

Baseline funding level for year commencing 1 April 2013

(£)

Greater London Authority

1,285,820,938

943,506,964

The council for the local government area of—

Adur

6,510,270

1,543,757

Allerdale

9,829,432

3,193,477

Amber Valley

11,526,953

2,814,984

Arun

11,625,246

3,204,911

Ashfield

12,319,221

3,394,062

Ashford

17,427,456

2,513,850

Aylesbury Vale

18,901,168

3,479,457

Babergh

8,804,788

1,868,332

Barking and Dagenham

16,714,828

50,404,787

Barnet

33,871,498

51,306,341

Barnsley

24,293,596

49,737,196

Barrow-in-Furness

8,778,716

2,733,859

Basildon

29,961,460

4,980,714

Basingstoke and Deane

28,597,042

2,666,334

Bassetlaw

18,253,756

3,543,459

Bath & North East Somerset

30,162,501

20,694,054

Bedford

30,109,517

28,076,379

Bexley

18,177,578

32,018,458

Birmingham

191,637,680

312,928,663

Blaby

15,229,057

1,948,301

Blackburn with Darwen

21,770,194

38,932,306

Blackpool

23,755,738

42,199,942

Bolsover

7,924,732

2,556,465

Bolton

41,088,637

59,542,033

Boston

7,298,938

2,361,279

Bournemouth

31,862,230

27,611,378

Bracknell Forest

25,473,239

14,704,079

Bradford

67,206,292

121,653,223

Braintree

15,468,137

3,046,126

Breckland

11,064,448

3,458,881

Brent

30,623,363

77,155,791

Brentwood

11,607,920

1,449,486

Brighton & Hove

50,078,969

51,659,578

Bristol

98,736,246

89,104,384

Broadland

11,098,923

2,512,034

Bromley

24,032,888

33,609,741

Bromsgrove

10,364,952

1,525,430

Broxbourne

15,281,144

2,056,524

Broxtowe

9,417,550

2,531,189

Buckinghamshire

14,644,061

38,880,798

Burnley

10,572,799

3,725,395

Bury

24,153,729

31,456,839

Calderdale

27,689,842

36,890,168

Cambridge

36,017,399

3,731,759

Cambridgeshire

22,423,434

57,125,982

Camden

142,544,849

79,921,230

Cannock Chase

12,797,716

2,660,599

Canterbury

19,948,655

4,094,793

Carlisle

15,855,640

2,913,559

Castle Point

5,818,563

1,977,127

Central Bedfordshire

37,100,686

28,105,893

Charnwood

17,215,447

3,750,088

Chelmsford

29,996,621

2,977,293

Cheltenham

20,850,877

2,482,240

Cherwell

26,191,186

3,336,078

Cheshire East

64,926,165

37,159,120

Cheshire West & Chester

70,909,037

46,258,676

Chesterfield

13,581,959

2,947,054

Chichester

16,694,642

1,967,227

Chiltern

7,907,679

1,304,439

Chorley

10,068,795

2,569,254

Christchurch

6,911,756

869,628

City of London

214,899,296

14,565,989

Colchester

22,984,520

3,779,919

Copeland

15,890,902

2,203,040

Corby

11,942,746

1,847,219

Cornwall

77,885,886

97,960,042

Cotswold

11,481,432

1,640,867

Coventry

55,281,023

70,640,689

Craven

6,906,620

1,297,739

Crawley

43,288,696

3,182,403

Croydon

32,962,149

64,683,864

Cumbria

18,391,885

77,617,216

Dacorum

23,720,388

2,635,721

Darlington

16,181,226

20,011,051

Dartford

31,490,643

2,372,574

Daventry

14,088,965

1,850,130

Derby

37,757,126

50,423,689

Derbyshire

16,078,053

98,605,427

Derbyshire Dales

6,718,917

1,463,345

Devon

20,842,327

89,674,088

Doncaster

40,752,075

66,712,659

Dorset

10,253,776

35,028,899

Dover

13,359,156

3,236,643

Dudley

45,567,967

60,169,511

Durham

52,985,367

111,208,226

Ealing

39,190,144

67,357,685

East Cambridgeshire

6,719,704

2,154,347

East Devon

12,281,141

2,330,125

East Dorset

8,317,267

1,206,625

East Hampshire

11,049,976

1,656,071

East Hertfordshire

17,244,597

2,376,601

East Lindsey

12,308,904

5,373,440

East Northamptonshire

7,733,536

2,105,267

East Riding of Yorkshire

40,885,194

46,500,139

East Staffordshire

20,773,826

2,794,861

East Sussex

10,877,712

65,575,071

Eastbourne

12,854,185

3,190,491

Eastleigh

21,808,922

2,257,002

Eden

7,672,792

1,498,756

Elmbridge

20,094,882

2,033,997

Enfield

30,834,220

64,788,592

Epping Forest

12,755,334

2,909,272

Epsom and Ewell

9,123,208

1,240,245

Erewash

9,227,264

2,903,898

Essex

41,093,664

154,306,620

Exeter

28,990,125

3,607,931

Fareham

16,265,235

1,684,805

Fenland

9,333,035

3,233,902

Forest Heath

8,454,979

1,750,751

Forest of Dean

4,527,110

2,264,481

Fylde

9,562,718

1,690,670

Gateshead

41,578,811

51,077,868

Gedling

7,964,132

2,687,533

Gloucester

19,121,153

3,236,212

Gloucestershire

19,693,906

66,190,735

Gosport

5,548,998

2,188,268

Gravesham

8,749,182

2,590,013

Great Yarmouth

11,687,537

3,355,158

Greenwich

17,818,810

72,932,673

Guildford

29,565,829

2,558,316

Hackney

25,267,486

96,999,527

Halton

24,369,980

31,539,720

Hambleton

10,352,561

1,823,713

Hammersmith and Fulham

56,863,185

54,036,313

Hampshire

41,841,370

105,051,752

Harborough

13,014,009

1,546,746

Haringey

18,914,782

71,624,506

Harlow

17,852,886

2,723,997

Harrogate

23,409,298

3,269,434

Harrow

14,506,174

34,659,897

Hart

11,377,682

1,207,339

Hartlepool

17,720,928

24,889,234

Hastings

8,463,160

3,336,670

Havant

12,321,159

2,924,607

Havering

21,156,976

30,189,045

Herefordshire

21,955,919

28,514,537

Hertfordshire

47,068,141

108,379,084

Hertsmere

16,903,965

2,378,568

High Peak

8,987,497

2,068,398

Hillingdon

99,278,985

41,251,719

Hinckley and Bosworth

10,901,238

2,270,251

Horsham

15,225,457

1,792,713

Hounslow

42,561,812

43,068,747

Huntingdonshire

22,128,524

4,004,146

Hyndburn

7,978,618

3,145,527

Ipswich

21,061,346

3,806,408

Isle of Wight

16,645,123

28,627,393

Isles of Scilly

852,280

1,331,699

Islington

54,860,590

74,476,375

Kensington and Chelsea

80,458,942

46,063,747

Kent

45,815,825

164,144,666

Kettering

10,856,696

2,205,222

King’s Lynn and West Norfolk

16,079,616

4,797,047

Kingston upon Hull

41,313,951

71,268,290

Kingston upon Thames

23,564,602

19,275,630

Kirklees

51,771,574

72,226,764

Knowsley

19,331,596

54,500,744

Lambeth

34,512,248

97,428,963

Lancashire

31,820,199

165,525,692

Lancaster

24,033,380

5,011,544

Leeds

170,049,780

138,405,785

Leicester

46,310,310

88,517,197

Leicestershire

18,979,979

54,052,687

Lewes

9,022,243

1,959,328

Lewisham

14,809,713

83,124,407

Lichfield

12,606,321

1,849,161

Lincoln

15,680,126

3,332,014

Lincolnshire

18,693,949

97,373,098

Liverpool

92,208,014

154,368,238

Luton

32,225,710

42,574,009

Maidstone

21,608,085

2,847,735

Maldon

5,012,807

1,338,755

Malvern Hills

6,225,256

1,597,240

Manchester

148,938,122

156,168,393

Mansfield

10,396,439

3,260,236

Medway

41,706,028

42,119,148

Melton

4,967,082

1,159,797

Mendip

12,125,123

2,539,006

Merton

23,867,753

31,414,734

Mid Devon

5,843,655

1,933,308

Mid Suffolk

8,301,220

1,986,703

Mid Sussex

16,180,984

1,871,455

Middlesbrough

19,381,548

40,200,538

Milton Keynes

67,239,768

40,596,143

Mole Valley

13,944,499

1,123,613

New Forest

24,857,300

3,492,063

Newark and Sherwood

13,269,375

3,212,812

Newcastle upon Tyne

71,166,202

78,964,890

Newcastle-under-Lyme

12,414,950

3,263,726

Newham

29,435,489

97,378,888

Norfolk

24,994,701

135,421,739

North Devon

12,497,174

2,612,666

North Dorset

5,620,027

1,449,561

North East Derbyshire

5,318,090

2,447,708

North East Lincolnshire

31,308,416

34,708,968

North Hertfordshire

14,647,134

2,381,348

North Kesteven

8,655,802

2,720,096

North Lincolnshire

38,429,571

28,977,665

North Norfolk

9,313,236

2,817,506

North Somerset

27,458,089

27,765,161

North Tyneside

27,234,229

42,195,265

North Warwickshire

15,662,148

1,678,728

North West Leicestershire

18,301,114

2,099,762

North Yorkshire

18,165,133

59,155,988

Northampton

37,467,795

5,968059

Northamptonshire

25,068,772

80,385,044

Northumberland

37,238,477

60,202,640

Norwich

30,144,312

5,229,784

Nottingham

58,085,160

84,369,505

Nottinghamshire

18,500,917

95,132,076

Nuneaton and Bedworth

12,673,211

3,225,030

Oadby and Wigston

4,727,514

1,347,305

Oldham

27,738,996

56,601,460

Oxford

31,918,237

5,468,484

Oxfordshire

27,165,317

62,859,500

Pendle

7,464,444

3,556,700

Peterborough

43,130,361

36,700,265

Plymouth

42,141,744

50,960,369

Poole

29,140,562

15,157,353

Portsmouth

38,088,827

42,387,146

Preston

25,787,420

4,856,765

Purbeck

6,789,144

1,009,625

Reading

48,165,701

26,814,651

Redbridge

16,423,093

46,684,337

Redcar and Cleveland

23,346,003

31,497,707

Redditch

13,859,665

1,927,460

Reigate and Banstead

18,752,279

2,083,987

Ribble Valley

5,346,419

1,183,176

Richmond upon Thames

23,340,428

19,720,137

Richmondshire

4,905,490

1,314,091

Rochdale

28,970,696

53,601,018

Rochford

6,180,012

1,518,118

Rossendale

5,059,544

1,904,027

Rother

6,464,342

2,075,116

Rotherham

34,304,418

56,083,929

Rugby

15,253,038

2,109,146

Runnymede

16,841,687

1,619,190

Rushcliffe

10,605,824

2,082,907

Rushmoor

16,689,111

2,079,948

Rutland

4,651,497

3,891,340

Ryedale

6,370,112

1,431,486

Salford

38,959,160

63,450,622

Sandwell

45,940,267

88,896,764

Scarborough

12,496,321

3,744,241

Sedgemoor

13,263,040

3,103,725

Sefton

33,378,261

56,730,215

Selby

16,293,521

2,147,912

Sevenoaks

13,571,084

2,012,952

Sheffield

98,671,639

126,471,812

Shepway

9,373,544

3,260,696

Shropshire

34,962,587

44,622,499

Slough

44,166,936

26,453,395

Solihull

51,433,206

26,393,841

Somerset

13,853,465

59,667,797

South Bucks

11,477,277

965,909

South Cambridgeshire

25,461,045

2,312,516

South Derbyshire

8,172,603

2,204,755

South Gloucestershire

62,559,550

32,904,471

South Hams

12,518,976

1,684,581

South Holland

9,366,496

2,922,783

South Kesteven

15,491,808

3,205,405

South Lakeland

15,540,058

1,964,817

South Norfolk

10,590,735

2,726,843

South Northamptonshire

7,752,975

1,647,416

South Oxfordshire

16,595,739

2,275,592

South Ribble

13,461,179

2,049,820

South Somerset

16,629,676

3,203,630

South Staffordshire

7,655,119

2,051,036

South Tyneside

14,331,380

43,208,008

Southampton

46,808,110

48,356,899

Southend-on-Sea

21,738,332

30,832,741

Southwark

57,942,930

101,221,408

Spelthorne

15,253,526

1,685,030

St Albans

24,836,534

2,205,850

St Edmundsbury

17,520,367

2,201,119

St Helens

23,055,780

40,377,512

Stafford

16,302,244

2,467,371

Staffordshire

22,855,361

88,399,746

Staffordshire Moorlands

6,830,005

2,290,910

Stevenage

17,876,437

2,247,242

Stockport

43,491,307

41,858,322

Stockton-on-Tees

37,057,317

34,655,184

Stoke-on-Trent

39,206,259

63,656,161

Stratford-on-Avon

20,054,031

2,158,112

Stroud

9,509,410

2,157,896

Suffolk

23,322,367

89,721,260

Suffolk Coastal

18,855,029

2,516,712

Sunderland

40,414,572

75,014,173

Surrey

43,862,681

100,568,413

Surrey Heath

13,100,472

1,370,115

Sutton

14,992,995

31,813,583

Swale

14,834,548

3,747,947

Swindon

49,425,145

28,208,503

Tameside

26,231,482

49,181,172

Tamworth

12,199,200

2,042,882

Tandridge

8,053,117

1,274,699

Taunton Deane

15,579,952

2,365,778

Teignbridge

11,974,506

2,964,765

Telford and the Wrekin

31,806,286

33,843,042

Tendring

9,510,360

4,419,396

Test Valley

17,790,125

2,080,249

Tewkesbury

13,285,642

1,612,841

Thanet

12,649,136

4,414,968

Three Rivers

10,063,930

1,742,625

Thurrock

51,790,111

29,009,172

Tonbridge and Malling

21,405,361

2,010,774

Torbay

18,029,517

28,426,889

Torridge

4,205,800

2,079,600

Tower Hamlets

93,195,698

97,423,703

Trafford

74,300,537

31,814,301

Tunbridge Wells

19,209,037

2,074,486

Uttlesford

15,489,885

1,356,046

Vale of White Horse

22,167,540

2,070,435

Wakefield

56,355,550

63,015,823

Walsall

33,408,538

65,310,697

Waltham Forest

17,175,811

61,287,254

Wandsworth

30,184,096

64,567,444

Warrington

49,957,914

27,369,569

Warwick

25,038,951

3,011,130

Warwickshire

22,170,345

55,993,251

Watford

26,149,210

2,480,214

Waveney

10,291,739

3,532,835

Waverley

13,867,392

1,749,478

Wealden

11,541,457

2,579,584

Wellingborough

10,432,374

2,114,476

Welwyn Hatfield

21,549,225

2,542,930

West Berkshire

37,350,222

15,812,608

West Devon

4,321,187

1,439,628

West Dorset

11,510,272

2,554,047

West Lancashire

12,091,194

2,895,699

West Lindsey

5,973,720

2,640,577

West Oxfordshire

11,788,567

1,874,772

West Somerset

3,973,165

1,050,663

West Sussex

30,374,656

69,237,512

Westminster

523,209,998

78,956,606

Weymouth and Portland

6,423,871

1,781,427

Wigan

36,886,327

61,669,220

Wiltshire

68,047,627

50,571,487

Winchester

19,656,096

1,948,131

Windsor and Maidenhead

36,366,625

11,118,665

Wirral

31,423,627

71,162,276

Woking

16,853,831

1,864,775

Wokingham

25,495,894

12,336,198

Wolverhampton

35,049,495

69,602,263

Worcester

15,447,516

2,284,574

Worcestershire

16,247,484

55,462,542

Worthing

11,973,328

2,352,171

Wychavon

15,248,163

2,316,967

Wycombe

26,798,592

2,923,205

Wyre

9,996,596

2,978,279

Wyre Forest

11,065,486

2,483,784

York

45,101,766

23,198,046

The fire and rescue authority for the area of—

Avon

4,467,681

9,528,484

Bedfordshire

2,029,304

5,190,806

Berkshire

4,428,951

6,226,195

Buckinghamshire

2,999,358

4,495,113

Cambridgeshire

3,371,704

5,342,428

Cheshire

4,289,043

8,272,071

Cleveland

1,989,914

8,181,190

Derbyshire

2,557,004

7,847,551

Devon and Somerset

5,083,073

13,916,130

Dorset

2,384,263

4,998,557

Durham

1,411,563

6,222,511

East Sussex

2,230,654

6,782,148

Essex

6,066,543

14,430,913

Greater Manchester

10,015,490

27,986,638

Hampshire

6,381,632

12,725,597

Hereford & Worcester

2,253,356

4,968,681

Humberside

3,100,758

11,167,759

Kent

5,941,791

13,019,137

Lancashire

4,464,678

13,699,122

Leicestershire

3,148,923

7,868,908

Merseyside

4,069,332

17,590,490

North Yorkshire

2,938,792

5,376,661

Nottinghamshire

3,241,069

9,475,256

Shropshire

1,362,630

3,425,726

South Yorkshire

4,041,260

13,692,932

Staffordshire

3,339,612

8,402,811

Tyne and Wear

3,973,984

13,580,075

West Midlands

9,353,432

29,467,716

West Yorkshire

7,613,735

21,608,871

Wiltshire

2,397,404

4,133,774

The pool of authorities designated as—

Greater Birmingham & Solihull Pool

325,672,565

352,122,857

Coventry & Warwickshire Pool

166,132,747

138,816,086

County of Devon Pool

173,646,151

187,713,950

Gloucestershire Pool

98,469,529

79,585,272

Leeds Pool

441,584,102

458,659,243

Leicester & Leicestershire Pool

152,794,673

164,561,042

Lincolnshire Pool

36,716,248

103,015,977

Norfolk County Council & Broadland Pool

36,093,624

137,933,773

Northamptonshire Pool

117,590,883

96,475,417

Nottinghamshire Pool

100,727,214

115,844,274

Staffordshire & Stoke-on-Trent Pool

108,603,550

170,531,761

Suffolk Pool

116,611,835

107,384,120

Worcestershire Pool

64,233,905

64,145,107

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