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The Non-Domestic Rating (Levy and Safety Net) Regulations 2013

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2013, ISBN 9780111532973

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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 2013

Coming into force in accordance with regulation 1

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 143(1) and (2) of and paragraphs 22, 25, 28, 37(1) and (2) of Schedule 7B to the Local Government Finance Act 1988f1.

In accordance with section 143(9D)f2 of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Annotations to the whole text

Footnotes

f1

1988 c. 41. Schedule 7B was inserted into the Local Government Finance Act 1988 by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c.17).

f2

Section 143(9D) was inserted by section 1 of the Local Government Finance Act 2012.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Pools of authorities
  4. 4Meaning of retained rates income for purposes of levy and safety net calculations
  5. 5Business rates baseline and baseline funding level
  6. 6Individual levy rates and safety net thresholds
  7. 7Safety net on account
  8. 8Safety net on account
  9. 9Requirement to make a safety net payment
  10. 10Requirement to make levy payment
  11. Signature
  12. Schedule 1: Calculation of retained rates income
  13. 1Calculation for billing authorities
  14. 2Calculation for major precepting authorities
  15. 3Calculation for pools
  16. Schedule 2Table of authorities, business rates baselines and baseline funding levels
  17. Explanatory note

1Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 and come into force on the day after the day on which they are made.

2Interpretation

(1)

In these Regulations—

  • “the 1988 Act” means the Local Government Finance Act 1988;

  • “authority” means a relevant authority other than a local policing body;

  • “billing authority” means a billing authority in England;

  • “baseline funding level” means the amount calculated with respect to an authority in accordance with regulation 5;

  • “business rates baseline” means the amount specified with respect to an authority by regulation 5 and Schedule 2;

  • “certified non-domestic rating income” has the same meaning as in the Non-Domestic Rating (Rates Retention) Regulations 2013f1;

  • “individual levy rate” means the figure determined in accordance with regulation 6 for an authority;

  • “relevant year” means the financial year for which a calculation of a levy or safety net payment is being made;

  • “retained rates income” has the meaning given in regulation 4;

  • “preceding year” means the year preceding the relevant year;

  • “safety net threshold” has the meaning given in regulation 6(3);

  • “small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year determined under Part 1 of Schedule 7 to the 1988 Actf2.

(2)

In these Regulations any reference to a billing authority’s collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practicesf3, are credited or charged, as the case may be, amounts in respect of the authority’s income and expenditure relating to sums paid or to be paid into, or payments met or to be met from, the authority’s collection fund.

3Pools of authorities

A pool of authorities is to be treated as a relevant authority for the purpose of these Regulations.

4Meaning of retained rates income for purposes of levy and safety net calculations

(1)

Where the authority is a billing authority, its retained rates income for a year is the amount calculated in accordance with paragraph 1 of Schedule 1.

(2)

Where the authority is a major precepting authority its retained rates income for a year is the amount calculated in accordance with paragraph 2 of Schedule 1.

(3)

Where the authority is a pool of authorities, its retained rates income for a year is the amount calculated in accordance with paragraph 3 of Schedule 1.

5Business rates baseline and baseline funding level

(1)

The business rates baseline of an authority is the amount specified with respect to that authority in column B of the table in Schedule 2.

(2)

The baseline funding level for an authority for the year commencing on 1st April 2013 is the amount specified with respect to that authority in column C of the table in Schedule 2.

(3)

The baseline funding level for an authority for a year commencing on or after 1st April 2014 is the amount calculated in accordance with the formula—

A× B 2 B 1

Where—

  • A is the baseline funding level for the year immediately preceding the relevant year;

  • B2 is the small business non-domestic rating multiplier for the relevant year;

  • B1 is the small business non-domestic rating multiplier for the preceding year.

6Individual levy rates and safety net thresholds

(1)

An authority’s individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2), whichever is less.

(2)

The formula is—

1− C D

Where—

  • C is the authority’s baseline funding level for the year commencing on 1st April 2013;

  • D is the authority’s business rates baseline.

(3)

An authority’s safety net threshold for a year is 92.5 per cent of its baseline funding level for that year.

7Safety net on account

(1)

Before the start of a year an authority may request that the Secretary of State calculate whether a safety net payment is likely to be required to be made to the authority in respect of the relevant year.

(2)

A request must be accompanied by the authority’s estimate of its retained rates income for the relevant year and must be made—

(a)

for the year commencing on 1st April 2013 by 15th March 2013; and

(b)

for a year commencing on or after 1st April 2014 by 31st January in the preceding year.

(3)

Where the Secretary of State calculates that a safety net payment is likely to be required to be made the Secretary of State must notify the authority and make a payment on account to the authority of the amount that is the difference between the authority’s estimate of its retained rates income for the relevant year and its safety net threshold for that year.

8Safety net on account

(1)

A payment on account is to be made in 10 instalments such that—

(a)

the first instalment is payable on the 30th April; and

(b)

the subsequent instalments are payable on the 19th day of each of the following 9 months starting in May.

(2)

The first and last instalments are each to be of 8 per cent of the amount payable, and each other instalment is to be 10.5 percent of the amount payable.

(3)

Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.

(4)

For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971f1 .

9Requirement to make a safety net payment

(1)

The Secretary of State must make a safety net payment to an authority in respect of a year where its retained rates income for the relevant year is less than its safety net threshold for that year.

(2)

The amount of the payment is to be the difference between the authority’s retained rates income for the relevant year and its safety net threshold for that year.

(3)

Where a payment on account has been made in respect of the relevant year an amount equal to that payment must be deducted from the amount payable under this regulation.

(4)

Where the payment on account exceeds the amount payable under this regulation, the authority must pay the difference between the two amounts to the Secretary of State.

10Requirement to make levy payment

(1)

An authority must make a levy payment to the Secretary of State in respect of a year where the following conditions are met—

(a)

the authority’s individual levy rate is a positive number greater than zero; and

(b)

the authority’s retained rates income for the relevant year is greater than its baseline funding level for that year.

(2)

The amount of the levy payment is to be the amount calculated in accordance with the formula—

E(F−G)

Where—

  • E is the authority’s individual levy rate;

  • F is the authority’s retained rates income for the relevant year;

  • G is the authority’s baseline funding level for the relevant year.

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

1Calculation for billing authorities

(1)

The retained rates income of an authority that is a billing authority is the amount calculated in accordance with the formula—

KL+(N−M−O)+( P−Q )

Where—

  • K is —

    1. (i)

      50% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is a fire and rescue authority;

    2. (ii)

      49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;

    3. (iii)

      40% where the billing authority is a district council in an area for which there is a county council; and

    4. (iv)

      30% where the billing authority is a London borough council or the Common Council of the City of London;

  • L is the authority’s certified non-domestic rating income for the relevant year;

  • M is the amount calculated in accordance with sub-paragraph (2);

  • N is the amount calculated in accordance with sub-paragraph (3);

  • O is the amount calculated in accordance with sub-paragraph (4);

  • P is the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates); and

  • Q is the amount paid by the authority to the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act.

(2)

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

(a)

the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act; less

(b)

the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act.

(3)

The amount calculated in accordance with this sub-paragraph is the amount that would have been calculated in accordance with sub-paragraph (2) if, in respect of any day in the relevant year or any day in a preceding year, any determination under section 47 or reduction or remission under section 49 of the 1988 Act had not been made.

(4)

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

(a)

the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken into account—

(i)

the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or

(ii)

the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010f1 (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—

(aa)

for the purposes of that club; or

(bb)

for the purposes of that club and of other such registered clubs;

(b)

the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken in to account—

(i)

the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;

(ii)

the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit;

(iii)

the hereditament meets the following conditions—

(aa)

that the hereditament is within a settlement identified in the billing authority’s rural settlement list for the relevant year; and

(bb)

that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the relevant year is not more than £16,500;

(c)

the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if, in respect of any day in the relevant year or any day in a preceding year, any reduction or remission by the authority under section 49 of the Act were taken into account; and

(d)

the amount of any relief granted under section 47 of the 1988 Act that is qualifying relief for the purposes of regulation 4(1) of the Non-Domestic Rating (Rates Retention) Regulations 2013 (deductions from central share payments).

(5)

For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.

2Calculation for major precepting authorities

The retained rates income of an authority that is a major precepting authority is the amount calculated in accordance with the formula—

RS+( P−Q )

Where—

  • R is the sum of the certified non-domestic rating income of all billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act (payments by billing authorities to major precepting authorities);

  • S is—

    1. (i)

      10% where the relevant authority is a county council which is a fire and rescue authority;

    2. (ii)

      9% where the relevant authority is a county council which is not a fire and rescue authority;

    3. (iii)

      20% where the relevant authority is the Greater London Authority;

    4. (iv)

      1% where the relevant authority is a fire and rescue authority not falling within paragraph (a);

  • P is the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the Act (principal payments in connection with local retention of non-domestic rates); and

  • Q is the amount paid by the authority to the Secretary of State for the year in accordance with Part 5 of Schedule 7B to the Act.

3Calculation for pools

The retained rates income of a relevant authority that is a pool of authorities is the sum of the retained rates income of all the authorities in the pool.

Schedule 2Table of authorities, business rates baselines and baseline funding levels

Column AColumn BColumn C
Authority

Business Rates Baseline

(£)

Baseline funding level for year commencing 1 April 2013

(£)
Greater London Authority1,285,820,938943,509,156
The council for the local government area of—
Adur6,510,2701,543,807
Allerdale9,829,4323,193,632
Amber Valley11,526,9532,815,017
Arun11,625,2463,204,966
Ashfield12,319,2213,394,097
Ashford17,427,4562,513,931
Aylesbury Vale18,901,1683,479,495
Babergh8,804,7881,868,415
Barking and Dagenham16,714,82850,405,418
Barnet33,871,49851,307,492
Barnsley24,293,59649,737,876
Barrow-in-Furness8,778,7162,733,886
Basildon29,961,4604,980,877
Basingstoke and Deane28,597,0422,666,492
Bassetlaw18,253,7563,543,490
Bath & North East Somerset30,162,50120,694,483
Bedford30,109,51728,076,696
Bexley18,177,57832,019,070
Birmingham191,637,680312,932,035
Blaby15,229,0571,948,321
Blackburn with Darwen21,770,19438,932,757
Blackpool23,755,73842,200,630
Bolsover7,924,7322,556,500
Bolton41,088,63759,542,854
Boston7,298,9382,361,192
Bournemouth31,862,23027,611,940
Bracknell Forest25,473,23914,704,234
Bradford67,206,292121,654,268
Braintree15,468,1373,046,279
Breckland11,064,4483,458,904
Brent30,623,36377,156,871
Brentwood11,607,9201,449,502
Brighton & Hove50,078,96951,660,233
Bristol98,736,24689,105,607
Broadland11,098,9232,512,057
Bromley24,032,88833,610,201
Bromsgrove10,364,9521,525,451
Broxbourne15,281,1442,056,542
Broxtowe9,417,5502,531,215
Buckinghamshire14,644,06138,881,388
Burnley10,572,7993,725,445
Bury24,153,72931,457,341
Calderdale27,689,84236,890,765
Cambridge36,017,3993,731,782
Cambridgeshire22,423,43457,127,083
Camden142,544,84979,921,865
Cannock Chase12,797,7162,660,595
Canterbury19,948,6554,094,835
Carlisle15,855,6402,913,830
Castle Point5,818,5631,977,166
Central Bedfordshire37,100,68628,106,334
Charnwood17,215,4473,750,122
Chelmsford29,996,6212,977,440
Cheltenham20,850,8772,482,346
Cherwell26,191,1863,336,109
Cheshire East64,926,16537,159,663
Cheshire West & Chester70,909,03746,259,266
Chesterfield13,581,9592,947,084
Chichester16,694,6421,967,328
Chiltern7,907,6791,304,459
Chorley10,068,7952,569,280
Christchurch6,911,756869,632
City of London214,899,29614,565,993
Colchester22,984,5203,780,027
Copeland15,890,9022,203,062
Corby11,942,7461,847,255
Cornwall77,885,88697,961,903
Cotswold11,481,4321,641,004
Coventry55,281,02370,641,682
Craven6,906,6201,297,904
Crawley43,288,6963,182,575
Croydon32,962,14964,685,127
Cumbria18,391,88577,618,393
Dacorum23,720,3882,635,822
Darlington16,181,22620,011,357
Dartford31,490,6432,372,619
Daventry14,088,9651,850,145
Derby37,757,12650,424,273
Derbyshire16,078,05398,607,120
Derbyshire Dales6,718,9171,463,482
Devon20,842,32789,675,949
Doncaster40,752,07566,713,232
Dorset10,253,77635,029,974
Dover13,359,1563,236,685
Dudley45,567,96760,170,369
Durham52,985,367111,210,027
Ealing39,190,14467,358,777
East Cambridgeshire6,719,7042,154,349
East Devon12,281,1412,330,189
East Dorset8,317,2671,206,650
East Hampshire11,049,9761,656,159
East Hertfordshire17,244,5972,376,695
East Lindsey12,308,9045,373,261
East Northamptonshire7,733,5362,105,287
East Riding of Yorkshire40,885,19446,500,888
East Staffordshire20,773,8262,794,996
East Sussex10,877,71265,576,586
Eastbourne12,854,1853,190,529
Eastleigh21,808,9222,257,026
Eden7,672,7921,499,077
Elmbridge20,094,8822,034,024
Enfield30,834,22064,789,816
Epping Forest12,755,3342,909,311
Epsom and Ewell9,123,2081,240,257
Erewash9,227,2642,903,928
Essex41,093,664154,310,087
Exeter28,990,1253,607,952
Fareham16,265,2351,684,818
Fenland9,333,0353,233,867
Forest Heath8,454,9791,750,767
Forest of Dean4,527,1102,264,508
Fylde9,562,7181,690,692
Gateshead41,578,81151,078,617
Gedling7,964,1322,687,557
Gloucester19,121,1533,236,387
Gloucestershire19,693,90666,192,060
Gosport5,548,9982,188,372
Gravesham8,749,1822,590,061
Great Yarmouth11,687,5373,355,192
Greenwich17,818,81072,933,449
Guildford29,565,8292,558,339
Hackney25,267,48697,000,351
Halton24,369,98031,540,011
Hambleton10,352,5611,823,857
Hammersmith and Fulham56,863,18554,036,686
Hampshire41,841,370105,053,258
Harborough13,014,0091,546,825
Haringey18,914,78271,625,646
Harlow17,852,8862,724,110
Harrogate23,409,2983,269,672
Harrow14,506,17434,660,614
Hart11,377,6821,207,353
Hartlepool17,720,92824,889,608
Hastings8,463,1603,336,797
Havant12,321,1592,924,741
Havering21,156,97630,189,748
Herefordshire21,955,91928,515,131
Hertfordshire47,068,141108,380,795
Hertsmere16,903,9652,378,594
High Peak8,987,4972,068,493
Hillingdon99,278,98541,252,520
Hinckley and Bosworth10,901,2382,270,270
Horsham15,225,4571,792,737
Hounslow42,561,81243,069,497
Huntingdonshire22,128,5244,004,180
Hyndburn7,978,6183,145,564
Ipswich21,061,3463,806,798
Isle of Wight16,645,12328,628,000
Isles of Scilly852,2801,331,701
Islington54,860,59074,477,068
Kensington and Chelsea80,458,94246,064,050
Kent45,815,825164,057,499
Kettering10,856,6962,205,345
King’s Lynn and West Norfolk16,079,6164,796,915
Kingston upon Hull41,313,95171,269,086
Kingston upon Thames23,564,60219,275,919
Kirklees51,771,57472,227,843
Knowsley19,331,59654,501,280
Lambeth34,512,24897,429,669
Lancashire31,820,199165,528,462
Lancaster24,033,3805,011,588
Leeds170,049,780138,407,254
Leicester46,310,31088,518,103
Leicestershire18,979,97954,053,832
Lewes9,022,2431,959,500
Lewisham14,809,71383,125,340
Lichfield12,606,3211,849,221
Lincoln15,680,1263,331,979
Lincolnshire18,693,94997,374,722
Liverpool92,208,014154,369,876
Luton32,225,71042,574,509
Maidstone21,608,0852,847,906
Maldon5,012,8071,338,773
Malvern Hills6,225,2561,597,303
Manchester148,938,122156,169,883
Mansfield10,396,4393,260,271
Medway41,706,02842,119,782
Melton4,967,0821,159,863
Mendip12,125,1232,539,091
Merton23,867,75331,415,073
Mid Devon5,843,6551,933,528
Mid Suffolk8,301,2201,986,899
Mid Sussex16,180,9841,871,482
Middlesbrough19,381,54840,201,086
Milton Keynes67,239,76840,596,750
Mole Valley13,944,4991,123,625
New Forest24,857,3003,492,109
Newark and Sherwood13,269,3753,212,846
Newcastle upon Tyne71,166,20278,965,663
Newcastle-under-Lyme12,414,9503,263,759
Newham29,435,48997,379,799
Norfolk24,994,701135,423,965
North Devon12,497,1742,612,781
North Dorset5,620,0271,449,602
North East Derbyshire5,318,0902,447,746
North East Lincolnshire31,308,41634,709,449
North Hertfordshire14,647,1342,381,427
North Kesteven8,655,8022,720,128
North Lincolnshire38,429,57128,977,931
North Norfolk9,313,2362,817,681
North Somerset27,458,08927,765,641
North Tyneside27,234,22942,195,757
North Warwickshire15,662,1481,678,750
North West Leicestershire18,301,1142,099,788
North Yorkshire18,165,13359,157,240
Northampton37,467,7955,968,348
Northamptonshire25,068,77280,386,411
Northumberland37,238,47760,203,947
Norwich30,144,3125,229,849
Nottingham58,085,16084,370,464
Nottinghamshire18,500,91795,133,876
Nuneaton and Bedworth12,673,2113,225,171
Oadby and Wigston4,727,5141,347,318
Oldham27,738,99656,602,067
Oxford31,918,2375,468,538
Oxfordshire27,165,31762,860,304
Pendle7,464,4443,556,743
Peterborough43,130,36136,700,650
Plymouth42,141,74450,961,069
Poole29,140,56215,157,735
Portsmouth38,088,82742,387,630
Preston25,787,4204,856,990
Purbeck6,789,1441,009,672
Reading48,165,70126,811,093
Redbridge16,423,09346,685,131
Redcar and Cleveland23,346,00331,498,191
Redditch13,859,6651,927,546
Reigate and Banstead18,752,2792,084,015
Ribble Valley5,346,4191,183,184
Richmond upon Thames23,340,42819,720,452
Richmondshire4,905,4901,314,295
Rochdale28,970,69653,601,713
Rochford6,180,0121,518,172
Rossendale5,059,5441,904,078
Rother6,464,3422,075,220
Rotherham34,304,41856,084,699
Rugby15,253,0382,109,300
Runnymede16,841,6871,619,202
Rushcliffe10,605,8242,082,925
Rushmoor16,689,1112,080,017
Rutland4,651,4973,891,435
Ryedale6,370,1121,431,647
Salford38,959,16063,451,342
Sandwell45,940,26788,869,278
Scarborough12,496,3213,744,455
Sedgemoor13,263,0403,103,646
Sefton33,378,26156,730,933
Selby16,293,5212,147,864
Sevenoaks13,571,0842,012,987
Sheffield98,671,639126,473,307
Shepway9,373,5443,260,806
Shropshire34,962,58744,624,132
Slough44,166,93626,453,760
Solihull51,433,20626,394,437
Somerset13,853,46559,669,011
South Bucks11,477,277965,922
South Cambridgeshire25,461,0452,312,658
South Derbyshire8,172,6032,204,773
South Gloucestershire62,559,55032,904,826
South Hams12,518,9761,684,694
South Holland9,366,4962,922,640
South Kesteven15,491,8083,205,392
South Lakeland15,540,0581,965,122
South Norfolk10,590,7352,726,873
South Northamptonshire7,752,9751,647,432
South Oxfordshire16,595,7392,275,692
South Ribble13,461,1792,049,846
South Somerset16,629,6763,203,837
South Staffordshire7,655,1192,051,056
South Tyneside14,331,38043,208,488
Southampton46,808,11048,357,475
Southend-on-Sea21,738,33230,833,262
Southwark57,942,930101,222,064
Spelthorne15,253,5261,685,089
St Albans24,836,5342,205,879
St Edmundsbury17,520,3672,201,353
St Helens23,055,78040,378,052
Stafford16,302,2442,467,259
Staffordshire22,855,36188,400,117
Staffordshire Moorlands6,830,0052,290,931
Stevenage17,876,4372,247,351
Stockport43,491,30741,859,130
Stockton-on-Tees37,057,31734,655,734
Stoke-on-Trent39,206,25963,656,911
Stratford-on-Avon20,054,0312,158,255
Stroud9,509,4102,157,960
Suffolk23,322,36789,722,930
Suffolk Coastal18,855,0292,516,855
Sunderland40,414,57275,014,906
Surrey43,862,681100,569,735
Surrey Heath13,100,4721,370,130
Sutton14,992,99531,813,922
Swale14,834,5483,748,054
Swindon49,425,14528,209,009
Tameside26,231,48249,181,827
Tamworth12,199,2002,042,900
Tandridge8,053,1171,274,718
Taunton Deane15,579,9522,365,801
Teignbridge11,974,5062,964,803
Telford and the Wrekin31,806,28633,843,508
Tendring9,510,3604,419,454
Test Valley17,790,1252,080,268
Tewkesbury13,285,6421,612,854
Thanet12,649,1364,415,048
Three Rivers10,063,9301,742,646
Thurrock51,790,11129,009,570
Tonbridge and Malling21,405,3611,992,052
Torbay18,029,51728,427,434
Torridge4,205,8002,079,711
Tower Hamlets93,195,69897,424,421
Trafford74,300,53731,814,818
Tunbridge Wells19,209,0372,074,626
Uttlesford15,489,8851,356,232
Vale of White Horse22,167,5402,070,455
Wakefield56,355,55063,016,444
Walsall33,408,53865,311,704
Waltham Forest17,175,81161,288,114
Wandsworth30,184,09664,567,594
Warrington49,957,91427,370,066
Warwick25,038,9513,011,158
Warwickshire22,170,34555,994,510
Watford26,149,2102,480,345
Waveney10,291,7393,532,870
Waverley13,867,3921,749,503
Wealden11,541,4572,579,684
Wellingborough10,432,3742,114,493
Welwyn Hatfield21,549,2252,543,112
West Berkshire37,350,22215,812,824
West Devon4,321,1871,439,838
West Dorset11,510,2722,554,111
West Lancashire12,091,1942,895,735
West Lindsey5,973,7202,640,742
West Oxfordshire11,788,5671,874,876
West Somerset3,973,1651,050,735
West Sussex30,374,65669,239,484
Westminster523,209,99878,956,806
Weymouth and Portland6,423,8711,781,457
Wigan36,886,32761,670,061
Wiltshire68,047,62750,572,697
Winchester19,656,0961,948,275
Windsor and Maidenhead36,366,62511,118,788
Wirral31,423,62771,163,104
Woking16,853,8311,864,797
Wokingham25,495,89412,336,311
Wolverhampton35,049,49569,603,172
Worcester15,447,5162,284,667
Worcestershire16,247,48455,463,781
Worthing11,973,3282,352,237
Wychavon15,248,1632,316,989
Wycombe26,798,5922,923,239
Wyre9,996,5962,978,314
Wyre Forest11,065,4862,483,821
York45,101,76623,198,303
The fire and rescue authority for the area of—
Avon4,467,6819,528,583
Bedfordshire2,029,3045,190,895
Berkshire4,428,9516,226,254
Buckinghamshire2,999,3584,495,168
Cambridgeshire3,371,7045,342,485
Cheshire4,289,0438,272,241
Cleveland1,989,9148,181,272
Derbyshire2,557,0047,847,655
Devon and Somerset5,083,07313,916,455
Dorset2,384,2634,998,704
Durham1,411,5636,222,626
East Sussex2,230,6546,782,342
Essex6,066,54314,431,098
Greater Manchester10,015,49027,986,891
Hampshire6,381,63212,725,732
Hereford & Worcester2,253,3564,968,819
Humberside3,100,75811,167,900
Kent5,941,79113,013,560
Lancashire4,464,67813,699,304
Leicestershire3,148,9237,868,977
Merseyside4,069,33217,590,732
North Yorkshire2,938,7925,376,782
Nottinghamshire3,241,0699,475,378
Shropshire1,362,6303,425,811
South Yorkshire4,041,26013,693,099
Staffordshire3,339,6128,402,811
Tyne and Wear3,973,98413,580,267
West Midlands9,353,43229,465,549
West Yorkshire7,613,73521,609,054
Wiltshire2,397,4044,133,874
The pool of authorities designated as—
Berkshire Pool221,447,569113,463,264
Greater Birmingham & Solihull Pool325,672,565352,127,181
Buckinghamshire Pool60,343,82145,284,122
Coventry & Warwickshire Pool166,132,747138,818,826
Growing Cambridgeshire Pool122,083,14072,563,919
County of Devon Pool173,646,151187,717,948
Gloucestershire Pool98,469,52979,587,119
Leeds Pool441,584,102458,664,549
Leicester & Leicestershire Pool152,794,673164,563,419
Lincolnshire Pool36,716,248103,017,490
Greater Manchester CA Pool453,872,667543,680,975
Norfolk County Council & Broadland Pool36,093,624137,936,022
Northamptonshire Pool117,590,88396,477,284
Nottinghamshire Pool100,727,214115,846,277
Oxfordshire Pool135,826,58777,885,974
Somerset Pool75,424,42171,932,121
Staffordshire & Stoke-on-Trent Pool108,603,550170,532,844
Suffolk Pool116,611,835107,386,887
Surrey Pool219,313,404119,173,434
Worcestershire P64,233,90564,146,561

Explanatory note

(This note is not part of the Regulations)

These 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 1988 Act”). They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and the amount of such a payments. They also provide for calculating whether an authority is required to make a levy payment to the Secretary of State for a year and if so the amount of that payment. For the purposes of these Regulations a pool of authorities is treated as a single authority.

Regulation 4 and Schedule 1 provide for the calculations of each authority’s “retained rates income”. This is broadly the income that the authority has received from non-domestic rates, plus or minus any top up payment received or tariff payment made under Part 5 of Schedule 7B to the Act. For billing authorities an adjustment is made for certain discretionary relief, reductions and remissions, so that their decision to grant such relief does not influence the amount of safety net or levy.

Regulation 5 and Schedule 2 define “business rates baseline” and “baseline funding level” for the calculation of the levy and safety net payments. An authority’s business rates baseline is fixed, whilst its baseline funding level is adjusted annually in line with the change to the small business non-domestic rating multiplier.

Regulation 6 defines the individual levy rate for authorities (this is capped at 0.5 - that is, a levy of 50 pence in the pound) and the safety net threshold.

Regulation 7 provides for safety net payments on account. An authority can request such a payment before the beginning of the year if it is likely its retained rates income for the year will be below its safety net threshold.

Regulation 8 sets out the circumstances in which a safety net payment is required, and how the amount of that payment is calculated.

Regulation 9 sets out the circumstances in which a levy payment is required, and how the amount of that payment is to be calculated.

No separate impact assessment has been prepared for these Regulations, but the impact assessment prepared for the Local Government Finance Act 2012 is relevant:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8470/2054063.pdf