# The Business Rate Supplements (Accounting) (England) Regulations 2010, Note: Explanatory note


(This note is not part of the Regulations)
In England, the Business Rate Supplements Act 2009 gives county councils, district councils in areas where there is no county council, and the Greater London Authority the power to levy a supplement (a “BRS”) on the national non-domestic rate with effect from 1st April 2010.
In areas where a single local authority performs all local authority functions, that local authority will be both the levying authority for a BRS and the billing authority. In areas where there remain two tiers of local government, the county council will be the levying authority and functions of the billing authority will be performed by the district councils in the area, or, in London, functions of the billing authority will be performed by the London borough councils.
These Regulations make further provision for the accounting arrangements for a BRS.
Regulation 3 and Schedule 1 set out the credits and debits for the BRS revenue account that is to be kept by a levying authority or a functional body with which the Greater London Authority has made arrangements.
Part 1 of Schedule 1 provides for items to be treated as credits to the revenue account. Those credits are the BRS revenues and any credit balance from the previous year. Part 2 of Schedule 1 provides for items to be treated as debits to the revenue account. Those debits are the administrative expenses of a billing authority in respect of collection and enforcement of BRS under the Business Rate Supplements (Administrative Expenses) (England) Regulations 2010, in the circumstances set out in those Regulations, BRS expenditure by the levying authority or functional body, payments to be made by the Greater London Authority to a functional body, refunds or credits where the imposition of a BRS has come to an end or has been cancelled by the Secretary of State under section 24 of the Act and any debit balance from the previous year.
Regulations 4 and 5 provide for any deficits in the BRS revenue accounts of a levying authority or a functional body to be made good out of the general funds of the levying authority or functional body.
Regulation 6 and Schedule 2 make provision for refunds and credits where the imposition of a BRS has come to an end or has been cancelled by the Secretary of State under section 24 of the Act.
Paragraph 2 of Schedule 2 provides for functional bodies of the Greater London Authority to transfer the amount of any credit to the revenue account of the Greater London Authority.
Paragraph 3 of Schedule 2 provides for a levying authority which is not a billing authority to transfer a proportion of the amount by which the revenue account is in credit to each billing authority within the levying authority area and each person who made a financial contribution, proportionate to the amounts originally transferred to the levying authority by way of BRS or financial contribution. The levying authority should first make good any deficit in the general fund related to making good a deficit to the BRS account (except where a BRS has been cancelled by the Secretary of State).
Paragraph 4 of Schedule 2 provides for a levying authority which is a billing authority or a billing authority which is not a levying authority to refund amounts to persons who were subject to the BRS, subject to a minimum refund level (except where a BRS has been cancelled by the Secretary of State, when no minimum refund level applies). A person who made a financial contribution should also receive a refund proportionate to the contribution.
Regulation 7 amends the Business Rate Supplements (Transfers to Revenue Accounts) (England) Regulations 2009 to correct minor errors and omissions.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2010/403/note (the official version)
Page: https://openlegislation.uk/business-rate-supplements-accounting-england-regulations-2010/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.