{
  "url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/business-rate-supplements-administrative-expenses-england-regulations-2010/schedule/paragraph-2.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": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Deductions: initial administrative expenses",
  "text": "(1) Sub-paragraphs (2) to (3) apply in the first financial year and where—\n(a) a levying authority gives notice to the billing authority in accordance with section 18 of the Act, and\n(b) the chargeable period of the BRS is to begin on the first day of the financial year.\n(2) The billing authority is authorised, for the purposes of section 22(1) of the Act, to deduct such proportion of the provisional return amount as is equal to the amount of the initial administrative expenses from the first instalment of the provisional return amount payable in accordance with paragraph 4(2) of Schedule 2 to the Transfers Regulations.\n(3) If necessary, the billing authority is authorised to deduct further amounts from each subsequent instalment of the provisional return amount until it has recovered the total amount of the initial administrative expenses.\n(4) If the billing authority does not recover the total amount of the initial administrative expenses during the first financial year, it is authorised to deduct such proportion of the provisional return amount as is equal to the outstanding balance of the amount of the initial administrative expenses from the first instalment of the provisional return amount in the second financial year.\n(5) If necessary, the billing authority is authorised to deduct further amounts from each subsequent instalment of the provisional return amount in the second financial year until it has recovered the total amount of the initial administrative expenses.\n(6) If the levying authority does not impose a BRS in the financial year immediately following the first financial year, the levying authority shall make arrangements for the payment of the outstanding balance of the amount of the initial administrative expenses no later than 31 May of the financial year immediately following the first financial year.\n(7) The provisional return for the first financial year and the second financial year (if necessary) must include details of the initial administrative expenses.\n(8) For the purposes of the calculation at paragraph 7(1)(a) of Schedule 2 to the Transfers Regulations, the amount of the initial administrative expenses is to be deducted from the amount the billing authority collected during that year by way of BRS before entry in the billing authority’s final return for the financial year under that paragraph.\n(9) Paragraphs (10) to (11) apply in the first financial year and in the following circumstances—\n(a) where—\n(i) a levying authority gives notice to the billing authority in accordance with section 18 of the Act; and\n(ii) the chargeable period of the BRS is to begin after the first day of a financial year; or\n(b) where—\n(i) a levying authority gives notice to the billing authority in accordance with section 19 of the Act; and\n(ii) the chargeable period of the BRS is to begin on or after the first day of a financial year.\n(10) The levying authority shall for the purposes of section 22(6) of the Act make arrangements for the payment to the billing authority, no later than one month after the first day of the chargeable period of the BRS, of an amount equal to the initial administrative expenses.\n(11) The provisional return for the first financial year must include details of the initial administrative expenses.\n(12) In paragraphs (1) to (11) above, “the initial administrative expenses” means the reasonable expenses incurred in the manner provided by sub-paragraph (13) by the billing authority in respect of changes to their computer programmes and other reasonable administrative expenses (including staff training) associated with the first time of collection of a BRS.\n(13) The initial administrative expenses must be incurred—\n(a) where the chargeable period of a BRS begins on the first day of a financial year, prior to 1 April of the first financial year; or\n(b) where the chargeable period of a BRS begins after the first day of a financial year, prior to the first day of the first chargeable period for which a levying authority imposes a BRS.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/134/schedule/paragraph/2",
    "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."
}