# The Non-Domestic Rating (Levy and Safety Net) (Amendment) (No. 2) Regulations 2015

Draft 2015, ISBN 9780111140130

These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (“the Levy and Safety Net Regulations”). The Levy and Safety Net Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and whether an authority is required to make a levy payment to the Secretary of State.

Made under: Local Government Finance Act 1988 (Section 143, Schedule 7B paragraph 22, Schedule 7B paragraph 25, Schedule 7B paragraph 37)

PDFs: Printed copy https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-no-2-regulations-2015/pdf/ukdsi_9780111140130_en.pdf; Revised UK Explanatory Memorandum https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-no-2-regulations-2015/pdf/ukdsiem_9780111140130_en_001.pdf; UK Draft Explanatory Memorandum https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-no-2-regulations-2015/pdf/ukdsiem_9780111140130_en.pdf

## Introductory text

Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988, for approval by resolution of each House of Parliament.
Rating And Valuation, England
Made ***
Coming into force in accordance with regulation 1
The Secretary of State for Communities and Local Government makes the following Regulations, in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 22, 25 and 37(1) and (2) of Schedule 7B to, the Local Government Finance Act 1988.
In accordance with section 143(9D) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

## 1 Citation, commencement and application

(1) These Regulations may be cited as the Non-Domestic Rating (Levy and Safety Net) (Amendment) (No. 2) Regulations 2015 and come into force on the day after the day on which they are made.
(2) These Regulations apply only in relation to financial years commencing on or after 1st April 2014.

## 2 Amendment to the Non-Domestic Rating (Levy and Safety Net) Regulations 2013

(1) The Non-Domestic Rating (Levy and Safety Net) Regulations 2013 are amended as follows.
(2) In Schedule 1 (calculation of retained rates income)—
(a) in paragraph 1(1), in the definition of “T”, for “1st April 2013 and 1st April 2014” substitute “1st April 2013, 1st April 2014 and 1st April 2015”;
(b) in paragraph 1(4A)(a)(i) after “in respect of a day in that year” insert “and in respect of a day in a previous year (disregarding days prior to 1st April 2013) where the amount was not credited in a previous year;”;
(c) in paragraph 1(4A)(a)(ii) after “in respect of a day in that year” insert “and in respect of a day in a previous year (disregarding days prior to 1st April 2013) where the amount was not charged in a previous year;”;
(d) in paragraph 2, in the definition of “U”, for “1st April 2013 and 1st April 2014” substitute “1st April 2013, 1st April 2014 and 1st April 2015”.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Name
Parliamentary Under Secretary of State
Department for Communities and Local Government
Date

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (“the Levy and Safety Net Regulations”). The Levy and Safety Net Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and whether an authority is required to make a levy payment to the Secretary of State.
Regulation 2 amends the calculation of retained rates income for the purposes of calculating whether a levy is due to be paid by an authority or a safety net payment is due to be made to an authority. The amendments ensure the proper treatment of small business rate relief in the calculation. The amendments only have effect in respect of financial years commencing on or after 1st April 2014.
An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

---
Source: https://www.legislation.gov.uk/ukdsi/2015/9780111140130 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-no-2-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.