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Paragraph 4 Refunds by a billing authority

Original text. Later amendments are not shown.

(1)

Sub-paragraphs (2) to (9) below apply to—

(a)

a levying authority which is a billing authority; and

(b)

a billing authority which is not a levying authority, on receipt of the appropriate proportion from the levying authority,

together referred to in this paragraph as “the billing authority”.

(2)

If the billing authority received a financial contribution, before making the arrangements set out in sub-paragraphs (4) to (9), the billing authority shall make arrangements for the refund to the body which made the financial contribution of the relevant part of—

(a)

the amount by which the revenue account is in credit; or

(b)

the appropriate proportion.

(3)

The relevant part referred to in sub-paragraph (2) shall be calculated in accordance with the formula—

E( F ( F+G ) )

where—

  • E is the amount by which the revenue account is in credit or the appropriate proportion, as the case may be;

  • F is the amount of the financial contribution received by the billing authority; and

  • G is the total amount collected by the billing authority in respect of any BRS levied for its area over the chargeable period of the BRS.

(4)

The billing authority shall make arrangements for credits or refunds in accordance with sub-paragraphs (6) to (9).

(5)

Sub-paragraphs (6) to (7) do not apply where—

(a)

the levying authority is the billing authority; and

(b)

the Secretary of State has directed the levying authority to cancel the imposition of the BRS under section 24(3) of the Act.

(6)

If the amount of the credit of the revenue account or of the appropriate proportion, as the case may be, would not provide a credit or refund equal to or greater than the minimum refund level to each person who was subject to the BRS immediately prior to the date that the imposition of the BRS came to an end, the amount shall be transferred to the general fund of the billing authority.

(7)

The minimum refund level referred to in sub-paragraph (6) shall be calculated in accordance with the formula—

H( I+J )

where—

  • H is 0.025;

  • I is the rateable value amount as prescribed in accordance with section 12(1) of the Act for the chargeable period of the BRS (or, if there was more than one rateable value amount during the chargeable period, the average of those amounts); and

  • J is the multiplier for the BRS for the chargeable period of the BRS, expressed to no more than three decimal places (or, if there was more than one multiplier during the chargeable period, the average of those multipliers).

(8)

The billing authority shall—

(a)

calculate the amount of the credit which is to be credited or refunded to each person who was subject to the BRS;

(b)

ensure the amount to be credited or refunded to each person who was subject to the BRS is calculated in proportion to the amount of BRS each person was liable to pay for the last full financial year of the chargeable period of the BRS; and

(c)

make arrangements for the amount so calculated to be credited against any liability in respect of non-domestic rates or in respect of any other BRS of each person who was subject to the BRS or, where there is no such liability, for the amount to be refunded to that person.

(9)

Credits or refunds under sub-paragraph (8) shall be made by 31st July of the financial year following the financial year in which the imposition of a BRS came to end.