{
  "url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/note",
  "json_url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/note.json",
  "legislation": "uksi/2010/134",
  "legislation_title": "The Business Rate Supplements (Administrative Expenses) (England) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nIn 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.\nIn 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, the London borough councils.\nThese Regulations make provision for the billing authorities to recover the administrative expenses (the costs of collection and recovery) of a BRS.\nWhere a levying authority is also a billing authority, Regulation 3 permits the levying authority to deduct sums from the amount that it is required to transfer from its collection fund to its revenue account for the administrative expenses.\nWhere the levying authority and the billing authority are separate authorities, Regulations 4 and 5, and the Schedule make provision for the different situations that may arise in relation to the administrative expenses.\nIn relation to the initial administrative expenses incurred by a billing authority before the beginning of a chargeable period of a BRS, paragraph 2 of the Schedule makes provision for the billing authority to deduct a prescribed amount of those expenses, from each instalment of BRS transferred to the levying authority’s revenue account during the first year of a BRS and, if necessary, in the second year or, if there is no second year, for the levying authority to reimburse the balance to the billing authority. The initial administrative expenses may include the expenses of changes to an authority’s computer programmes where necessary and associated expenses of the first time of collection.\nIn relation to administrative expenses where a levying authority has given notice to the billing authority in accordance with section 18 of the Act and the chargeable period of the BRS is to begin on the first day of the financial year, paragraph 3 of the Schedule permits the billing authority to deduct the administrative expenses from the balancing payment in the final return up to a maximum prescribed amount, being a percentage of the total BRS yield over the levying authority area, based on the billing authority’s share of BRS-liable properties in the levying authority area.\nWhere the chargeable period of the BRS is to begin after the first day of a financial year, paragraph 4 of the Schedule provides that the billing authority is to submit a further return showing the administrative expenses after the end of the financial year. The levying authority must then make arrangements for the transfer of the amount to the billing authority by 30 June. The maximum amount is determined by a formula which allows for the expenses to be a proportion of the costs of collection allowance for national non-domestic rates.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/134/note",
    "retrieved_at": "2026-10-29T02:55:08.366475+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}