Regulation 3 Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

in paragraph (1), for “paragraph (3)” substitute “paragraphs (3) to (6)”;

after paragraph (3) insert—

“(5)

Subject to paragraph (6), paragraph (1) applies in relation to calculations for the relevant years^f2 listed in the first column of the following table as if for “30 September in the year following a relevant year” there were substituted the words in the second column—

Relevant year beginning in—	Date
2023	“28th February 2025”
2024	“27th February 2026”
2025	“31st January 2027”
2026	“30th November 2027”
2027	“30th November 2028”.

(6)

Paragraph (1) applies in relation to calculations for the relevant year as if for “30 September in the year following the relevant year” there were substituted “the date the accountability statements are published” where—

(a)

the relevant year begins in 2023, 2024, 2025, 2026 or 2027, and

(b)

the billing authority has not published its accountability statements on or before the last publication date.

(7)

In this regulation, “accountability statements” and “last publication date” have the meanings given in regulation 9A of the Accounts and Audit Regulations 2015.”.