{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-regulations-2014/note",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-regulations-2014/note.json",
  "legislation": "ukdsi/2014/9780111108819",
  "legislation_title": "The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-amendment-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Non-domestic Rating (Levy and Safety Net) Regulations 2013 (“the Levy & Safety Net Regulations”).\nThe Levy and Safety Net Regulations are part of the system of local retention of non-domestic rates, established by Schedule 7B to the Local Government Finance Act 1988 (“the rates retention system”). 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. Levy and safety net payments are calculated by reference to an authority’s non-domestic rating income and its “baseline funding level” and “business rates baseline”.\nUnder the rates retention system, the Secretary of State may designate groups of authorities as pools. A pool of authorities is treated as a single authority for the purpose of levy and safety net calculations. Regulation 3 amends the Levy and Safety Net regulations to specify how the business rates baseline and baseline funding level of pools is to be calculated, allowing pools to be removed from the table in Schedule 2 (regulation 10).\nRegulations 4 to 9 make a number of changes to the calculation of retained rates income to ensure proper treatment of certain rate reliefs.\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/ukdsi/2014/9780111108819/note",
    "retrieved_at": "2026-10-30T15:14:04.754405+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."
}