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

Draft 2013, ISBN 9780111532973

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.

Made under: Local Government Finance Act 1988 (Section 143, Schedule 7B paragraph 22, Schedule 7B paragraph 25, Schedule 7B paragraph 28, Schedule 7B paragraph 37)

PDFs: Printed copy https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013-ukdsi-2013-9780111532973/pdf/ukdsi_9780111532973_en.pdf; Explanatory Memorandum https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013-ukdsi-2013-9780111532973/pdf/ukdsiem_9780111532973_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 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 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 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.

## 2 Interpretation

(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 2013;
“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 Act.
(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 practices, 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.

## 3 Pools of authorities

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

## 4 Meaning 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.

## 5 Business 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.

## 6 Individual 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.

## 7 Safety 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.

## 8 Safety 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 1971 .

## 9 Requirement 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.

## 10 Requirement 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

## Schedule 1: Calculation of retained rates income

## 1 Calculation 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 —
(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;
(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;
(iii) 40% where the billing authority is a district council in an area for which there is a county council; and
(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 2010 (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.

## 2 Calculation 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—
(i) 10% where the relevant authority is a county council which is a fire and rescue authority;
(ii) 9% where the relevant authority is a county council which is not a fire and rescue authority;
(iii) 20% where the relevant authority is the Greater London Authority;
(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.

## 3 Calculation 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 2 Table of authorities, business rates baselines and baseline funding levels

Column A
Column B
Column C
Authority
Business Rates Baseline
(£)
Baseline funding level for year commencing 1 April 2013
(£)
Greater London Authority
1,285,820,938
943,509,156
The council for the local government area of—
Adur
6,510,270
1,543,807
Allerdale
9,829,432
3,193,632
Amber Valley
11,526,953
2,815,017
Arun
11,625,246
3,204,966
Ashfield
12,319,221
3,394,097
Ashford
17,427,456
2,513,931
Aylesbury Vale
18,901,168
3,479,495
Babergh
8,804,788
1,868,415
Barking and Dagenham
16,714,828
50,405,418
Barnet
33,871,498
51,307,492
Barnsley
24,293,596
49,737,876
Barrow-in-Furness
8,778,716
2,733,886
Basildon
29,961,460
4,980,877
Basingstoke and Deane
28,597,042
2,666,492
Bassetlaw
18,253,756
3,543,490
Bath & North East Somerset
30,162,501
20,694,483
Bedford
30,109,517
28,076,696
Bexley
18,177,578
32,019,070
Birmingham
191,637,680
312,932,035
Blaby
15,229,057
1,948,321
Blackburn with Darwen
21,770,194
38,932,757
Blackpool
23,755,738
42,200,630
Bolsover
7,924,732
2,556,500
Bolton
41,088,637
59,542,854
Boston
7,298,938
2,361,192
Bournemouth
31,862,230
27,611,940
Bracknell Forest
25,473,239
14,704,234
Bradford
67,206,292
121,654,268
Braintree
15,468,137
3,046,279
Breckland
11,064,448
3,458,904
Brent
30,623,363
77,156,871
Brentwood
11,607,920
1,449,502
Brighton & Hove
50,078,969
51,660,233
Bristol
98,736,246
89,105,607
Broadland
11,098,923
2,512,057
Bromley
24,032,888
33,610,201
Bromsgrove
10,364,952
1,525,451
Broxbourne
15,281,144
2,056,542
Broxtowe
9,417,550
2,531,215
Buckinghamshire
14,644,061
38,881,388
Burnley
10,572,799
3,725,445
Bury
24,153,729
31,457,341
Calderdale
27,689,842
36,890,765
Cambridge
36,017,399
3,731,782
Cambridgeshire
22,423,434
57,127,083
Camden
142,544,849
79,921,865
Cannock Chase
12,797,716
2,660,595
Canterbury
19,948,655
4,094,835
Carlisle
15,855,640
2,913,830
Castle Point
5,818,563
1,977,166
Central Bedfordshire
37,100,686
28,106,334
Charnwood
17,215,447
3,750,122
Chelmsford
29,996,621
2,977,440
Cheltenham
20,850,877
2,482,346
Cherwell
26,191,186
3,336,109
Cheshire East
64,926,165
37,159,663
Cheshire West & Chester
70,909,037
46,259,266
Chesterfield
13,581,959
2,947,084
Chichester
16,694,642
1,967,328
Chiltern
7,907,679
1,304,459
Chorley
10,068,795
2,569,280
Christchurch
6,911,756
869,632
City of London
214,899,296
14,565,993
Colchester
22,984,520
3,780,027
Copeland
15,890,902
2,203,062
Corby
11,942,746
1,847,255
Cornwall
77,885,886
97,961,903
Cotswold
11,481,432
1,641,004
Coventry
55,281,023
70,641,682
Craven
6,906,620
1,297,904
Crawley
43,288,696
3,182,575
Croydon
32,962,149
64,685,127
Cumbria
18,391,885
77,618,393
Dacorum
23,720,388
2,635,822
Darlington
16,181,226
20,011,357
Dartford
31,490,643
2,372,619
Daventry
14,088,965
1,850,145
Derby
37,757,126
50,424,273
Derbyshire
16,078,053
98,607,120
Derbyshire Dales
6,718,917
1,463,482
Devon
20,842,327
89,675,949
Doncaster
40,752,075
66,713,232
Dorset
10,253,776
35,029,974
Dover
13,359,156
3,236,685
Dudley
45,567,967
60,170,369
Durham
52,985,367
111,210,027
Ealing
39,190,144
67,358,777
East Cambridgeshire
6,719,704
2,154,349
East Devon
12,281,141
2,330,189
East Dorset
8,317,267
1,206,650
East Hampshire
11,049,976
1,656,159
East Hertfordshire
17,244,597
2,376,695
East Lindsey
12,308,904
5,373,261
East Northamptonshire
7,733,536
2,105,287
East Riding of Yorkshire
40,885,194
46,500,888
East Staffordshire
20,773,826
2,794,996
East Sussex
10,877,712
65,576,586
Eastbourne
12,854,185
3,190,529
Eastleigh
21,808,922
2,257,026
Eden
7,672,792
1,499,077
Elmbridge
20,094,882
2,034,024
Enfield
30,834,220
64,789,816
Epping Forest
12,755,334
2,909,311
Epsom and Ewell
9,123,208
1,240,257
Erewash
9,227,264
2,903,928
Essex
41,093,664
154,310,087
Exeter
28,990,125
3,607,952
Fareham
16,265,235
1,684,818
Fenland
9,333,035
3,233,867
Forest Heath
8,454,979
1,750,767
Forest of Dean
4,527,110
2,264,508
Fylde
9,562,718
1,690,692
Gateshead
41,578,811
51,078,617
Gedling
7,964,132
2,687,557
Gloucester
19,121,153
3,236,387
Gloucestershire
19,693,906
66,192,060
Gosport
5,548,998
2,188,372
Gravesham
8,749,182
2,590,061
Great Yarmouth
11,687,537
3,355,192
Greenwich
17,818,810
72,933,449
Guildford
29,565,829
2,558,339
Hackney
25,267,486
97,000,351
Halton
24,369,980
31,540,011
Hambleton
10,352,561
1,823,857
Hammersmith and Fulham
56,863,185
54,036,686
Hampshire
41,841,370
105,053,258
Harborough
13,014,009
1,546,825
Haringey
18,914,782
71,625,646
Harlow
17,852,886
2,724,110
Harrogate
23,409,298
3,269,672
Harrow
14,506,174
34,660,614
Hart
11,377,682
1,207,353
Hartlepool
17,720,928
24,889,608
Hastings
8,463,160
3,336,797
Havant
12,321,159
2,924,741
Havering
21,156,976
30,189,748
Herefordshire
21,955,919
28,515,131
Hertfordshire
47,068,141
108,380,795
Hertsmere
16,903,965
2,378,594
High Peak
8,987,497
2,068,493
Hillingdon
99,278,985
41,252,520
Hinckley and Bosworth
10,901,238
2,270,270
Horsham
15,225,457
1,792,737
Hounslow
42,561,812
43,069,497
Huntingdonshire
22,128,524
4,004,180
Hyndburn
7,978,618
3,145,564
Ipswich
21,061,346
3,806,798
Isle of Wight
16,645,123
28,628,000
Isles of Scilly
852,280
1,331,701
Islington
54,860,590
74,477,068
Kensington and Chelsea
80,458,942
46,064,050
Kent
45,815,825
164,057,499
Kettering
10,856,696
2,205,345
King’s Lynn and West Norfolk
16,079,616
4,796,915
Kingston upon Hull
41,313,951
71,269,086
Kingston upon Thames
23,564,602
19,275,919
Kirklees
51,771,574
72,227,843
Knowsley
19,331,596
54,501,280
Lambeth
34,512,248
97,429,669
Lancashire
31,820,199
165,528,462
Lancaster
24,033,380
5,011,588
Leeds
170,049,780
138,407,254
Leicester
46,310,310
88,518,103
Leicestershire
18,979,979
54,053,832
Lewes
9,022,243
1,959,500
Lewisham
14,809,713
83,125,340
Lichfield
12,606,321
1,849,221
Lincoln
15,680,126
3,331,979
Lincolnshire
18,693,949
97,374,722
Liverpool
92,208,014
154,369,876
Luton
32,225,710
42,574,509
Maidstone
21,608,085
2,847,906
Maldon
5,012,807
1,338,773
Malvern Hills
6,225,256
1,597,303
Manchester
148,938,122
156,169,883
Mansfield
10,396,439
3,260,271
Medway
41,706,028
42,119,782
Melton
4,967,082
1,159,863
Mendip
12,125,123
2,539,091
Merton
23,867,753
31,415,073
Mid Devon
5,843,655
1,933,528
Mid Suffolk
8,301,220
1,986,899
Mid Sussex
16,180,984
1,871,482
Middlesbrough
19,381,548
40,201,086
Milton Keynes
67,239,768
40,596,750
Mole Valley
13,944,499
1,123,625
New Forest
24,857,300
3,492,109
Newark and Sherwood
13,269,375
3,212,846
Newcastle upon Tyne
71,166,202
78,965,663
Newcastle-under-Lyme
12,414,950
3,263,759
Newham
29,435,489
97,379,799
Norfolk
24,994,701
135,423,965
North Devon
12,497,174
2,612,781
North Dorset
5,620,027
1,449,602
North East Derbyshire
5,318,090
2,447,746
North East Lincolnshire
31,308,416
34,709,449
North Hertfordshire
14,647,134
2,381,427
North Kesteven
8,655,802
2,720,128
North Lincolnshire
38,429,571
28,977,931
North Norfolk
9,313,236
2,817,681
North Somerset
27,458,089
27,765,641
North Tyneside
27,234,229
42,195,757
North Warwickshire
15,662,148
1,678,750
North West Leicestershire
18,301,114
2,099,788
North Yorkshire
18,165,133
59,157,240
Northampton
37,467,795
5,968,348
Northamptonshire
25,068,772
80,386,411
Northumberland
37,238,477
60,203,947
Norwich
30,144,312
5,229,849
Nottingham
58,085,160
84,370,464
Nottinghamshire
18,500,917
95,133,876
Nuneaton and Bedworth
12,673,211
3,225,171
Oadby and Wigston
4,727,514
1,347,318
Oldham
27,738,996
56,602,067
Oxford
31,918,237
5,468,538
Oxfordshire
27,165,317
62,860,304
Pendle
7,464,444
3,556,743
Peterborough
43,130,361
36,700,650
Plymouth
42,141,744
50,961,069
Poole
29,140,562
15,157,735
Portsmouth
38,088,827
42,387,630
Preston
25,787,420
4,856,990
Purbeck
6,789,144
1,009,672
Reading
48,165,701
26,811,093
Redbridge
16,423,093
46,685,131
Redcar and Cleveland
23,346,003
31,498,191
Redditch
13,859,665
1,927,546
Reigate and Banstead
18,752,279
2,084,015
Ribble Valley
5,346,419
1,183,184
Richmond upon Thames
23,340,428
19,720,452
Richmondshire
4,905,490
1,314,295
Rochdale
28,970,696
53,601,713
Rochford
6,180,012
1,518,172
Rossendale
5,059,544
1,904,078
Rother
6,464,342
2,075,220
Rotherham
34,304,418
56,084,699
Rugby
15,253,038
2,109,300
Runnymede
16,841,687
1,619,202
Rushcliffe
10,605,824
2,082,925
Rushmoor
16,689,111
2,080,017
Rutland
4,651,497
3,891,435
Ryedale
6,370,112
1,431,647
Salford
38,959,160
63,451,342
Sandwell
45,940,267
88,869,278
Scarborough
12,496,321
3,744,455
Sedgemoor
13,263,040
3,103,646
Sefton
33,378,261
56,730,933
Selby
16,293,521
2,147,864
Sevenoaks
13,571,084
2,012,987
Sheffield
98,671,639
126,473,307
Shepway
9,373,544
3,260,806
Shropshire
34,962,587
44,624,132
Slough
44,166,936
26,453,760
Solihull
51,433,206
26,394,437
Somerset
13,853,465
59,669,011
South Bucks
11,477,277
965,922
South Cambridgeshire
25,461,045
2,312,658
South Derbyshire
8,172,603
2,204,773
South Gloucestershire
62,559,550
32,904,826
South Hams
12,518,976
1,684,694
South Holland
9,366,496
2,922,640
South Kesteven
15,491,808
3,205,392
South Lakeland
15,540,058
1,965,122
South Norfolk
10,590,735
2,726,873
South Northamptonshire
7,752,975
1,647,432
South Oxfordshire
16,595,739
2,275,692
South Ribble
13,461,179
2,049,846
South Somerset
16,629,676
3,203,837
South Staffordshire
7,655,119
2,051,056
South Tyneside
14,331,380
43,208,488
Southampton
46,808,110
48,357,475
Southend-on-Sea
21,738,332
30,833,262
Southwark
57,942,930
101,222,064
Spelthorne
15,253,526
1,685,089
St Albans
24,836,534
2,205,879
St Edmundsbury
17,520,367
2,201,353
St Helens
23,055,780
40,378,052
Stafford
16,302,244
2,467,259
Staffordshire
22,855,361
88,400,117
Staffordshire Moorlands
6,830,005
2,290,931
Stevenage
17,876,437
2,247,351
Stockport
43,491,307
41,859,130
Stockton-on-Tees
37,057,317
34,655,734
Stoke-on-Trent
39,206,259
63,656,911
Stratford-on-Avon
20,054,031
2,158,255
Stroud
9,509,410
2,157,960
Suffolk
23,322,367
89,722,930
Suffolk Coastal
18,855,029
2,516,855
Sunderland
40,414,572
75,014,906
Surrey
43,862,681
100,569,735
Surrey Heath
13,100,472
1,370,130
Sutton
14,992,995
31,813,922
Swale
14,834,548
3,748,054
Swindon
49,425,145
28,209,009
Tameside
26,231,482
49,181,827
Tamworth
12,199,200
2,042,900
Tandridge
8,053,117
1,274,718
Taunton Deane
15,579,952
2,365,801
Teignbridge
11,974,506
2,964,803
Telford and the Wrekin
31,806,286
33,843,508
Tendring
9,510,360
4,419,454
Test Valley
17,790,125
2,080,268
Tewkesbury
13,285,642
1,612,854
Thanet
12,649,136
4,415,048
Three Rivers
10,063,930
1,742,646
Thurrock
51,790,111
29,009,570
Tonbridge and Malling
21,405,361
1,992,052
Torbay
18,029,517
28,427,434
Torridge
4,205,800
2,079,711
Tower Hamlets
93,195,698
97,424,421
Trafford
74,300,537
31,814,818
Tunbridge Wells
19,209,037
2,074,626
Uttlesford
15,489,885
1,356,232
Vale of White Horse
22,167,540
2,070,455
Wakefield
56,355,550
63,016,444
Walsall
33,408,538
65,311,704
Waltham Forest
17,175,811
61,288,114
Wandsworth
30,184,096
64,567,594
Warrington
49,957,914
27,370,066
Warwick
25,038,951
3,011,158
Warwickshire
22,170,345
55,994,510
Watford
26,149,210
2,480,345
Waveney
10,291,739
3,532,870
Waverley
13,867,392
1,749,503
Wealden
11,541,457
2,579,684
Wellingborough
10,432,374
2,114,493
Welwyn Hatfield
21,549,225
2,543,112
West Berkshire
37,350,222
15,812,824
West Devon
4,321,187
1,439,838
West Dorset
11,510,272
2,554,111
West Lancashire
12,091,194
2,895,735
West Lindsey
5,973,720
2,640,742
West Oxfordshire
11,788,567
1,874,876
West Somerset
3,973,165
1,050,735
West Sussex
30,374,656
69,239,484
Westminster
523,209,998
78,956,806
Weymouth and Portland
6,423,871
1,781,457
Wigan
36,886,327
61,670,061
Wiltshire
68,047,627
50,572,697
Winchester
19,656,096
1,948,275
Windsor and Maidenhead
36,366,625
11,118,788
Wirral
31,423,627
71,163,104
Woking
16,853,831
1,864,797
Wokingham
25,495,894
12,336,311
Wolverhampton
35,049,495
69,603,172
Worcester
15,447,516
2,284,667
Worcestershire
16,247,484
55,463,781
Worthing
11,973,328
2,352,237
Wychavon
15,248,163
2,316,989
Wycombe
26,798,592
2,923,239
Wyre
9,996,596
2,978,314
Wyre Forest
11,065,486
2,483,821
York
45,101,766
23,198,303
The fire and rescue authority for the area of—
Avon
4,467,681
9,528,583
Bedfordshire
2,029,304
5,190,895
Berkshire
4,428,951
6,226,254
Buckinghamshire
2,999,358
4,495,168
Cambridgeshire
3,371,704
5,342,485
Cheshire
4,289,043
8,272,241
Cleveland
1,989,914
8,181,272
Derbyshire
2,557,004
7,847,655
Devon and Somerset
5,083,073
13,916,455
Dorset
2,384,263
4,998,704
Durham
1,411,563
6,222,626
East Sussex
2,230,654
6,782,342
Essex
6,066,543
14,431,098
Greater Manchester
10,015,490
27,986,891
Hampshire
6,381,632
12,725,732
Hereford & Worcester
2,253,356
4,968,819
Humberside
3,100,758
11,167,900
Kent
5,941,791
13,013,560
Lancashire
4,464,678
13,699,304
Leicestershire
3,148,923
7,868,977
Merseyside
4,069,332
17,590,732
North Yorkshire
2,938,792
5,376,782
Nottinghamshire
3,241,069
9,475,378
Shropshire
1,362,630
3,425,811
South Yorkshire
4,041,260
13,693,099
Staffordshire
3,339,612
8,402,811
Tyne and Wear
3,973,984
13,580,267
West Midlands
9,353,432
29,465,549
West Yorkshire
7,613,735
21,609,054
Wiltshire
2,397,404
4,133,874
The pool of authorities designated as—
Berkshire Pool
221,447,569
113,463,264
Greater Birmingham & Solihull Pool
325,672,565
352,127,181
Buckinghamshire Pool
60,343,821
45,284,122
Coventry & Warwickshire Pool
166,132,747
138,818,826
Growing Cambridgeshire Pool
122,083,140
72,563,919
County of Devon Pool
173,646,151
187,717,948
Gloucestershire Pool
98,469,529
79,587,119
Leeds Pool
441,584,102
458,664,549
Leicester & Leicestershire Pool
152,794,673
164,563,419
Lincolnshire Pool
36,716,248
103,017,490
Greater Manchester CA Pool
453,872,667
543,680,975
Norfolk County Council & Broadland Pool
36,093,624
137,936,022
Northamptonshire Pool
117,590,883
96,477,284
Nottinghamshire Pool
100,727,214
115,846,277
Oxfordshire Pool
135,826,587
77,885,974
Somerset Pool
75,424,421
71,932,121
Staffordshire & Stoke-on-Trent Pool
108,603,550
170,532,844
Suffolk Pool
116,611,835
107,386,887
Surrey Pool
219,313,404
119,173,434
Worcestershire P
64,233,905
64,146,561

## 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

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111532973 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013-ukdsi-2013-9780111532973
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.