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

Draft 2013, ISBN 9780111534502

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/pdf/ukdsi_9780111534502_en.pdf; Explanatory Memorandum https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013/pdf/ukdsiem_9780111534502_en.pdf

## Introductory text

This draft Statutory Instrument supersedes the draft of the same title which was laid before Parliament and published on 8th January 2013 (ISBN 978-0-11-153297-3). It is being issued free of charge to all known recipients of that draft Statutory Instrument.
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;
“preceding year” means the year preceding the relevant year;
“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;
“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) 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 April 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
943,506,964
The council for the local government area of—
Adur
6,510,270
1,543,757
Allerdale
9,829,432
3,193,477
Amber Valley
11,526,953
2,814,984
Arun
11,625,246
3,204,911
Ashfield
12,319,221
3,394,062
Ashford
17,427,456
2,513,850
Aylesbury Vale
18,901,168
3,479,457
Babergh
8,804,788
1,868,332
Barking and Dagenham
16,714,828
50,404,787
Barnet
33,871,498
51,306,341
Barnsley
24,293,596
49,737,196
Barrow-in-Furness
8,778,716
2,733,859
Basildon
29,961,460
4,980,714
Basingstoke and Deane
28,597,042
2,666,334
Bassetlaw
18,253,756
3,543,459
Bath & North East Somerset
30,162,501
20,694,054
Bedford
30,109,517
28,076,379
Bexley
18,177,578
32,018,458
Birmingham
191,637,680
312,928,663
Blaby
15,229,057
1,948,301
Blackburn with Darwen
21,770,194
38,932,306
Blackpool
23,755,738
42,199,942
Bolsover
7,924,732
2,556,465
Bolton
41,088,637
59,542,033
Boston
7,298,938
2,361,279
Bournemouth
31,862,230
27,611,378
Bracknell Forest
25,473,239
14,704,079
Bradford
67,206,292
121,653,223
Braintree
15,468,137
3,046,126
Breckland
11,064,448
3,458,881
Brent
30,623,363
77,155,791
Brentwood
11,607,920
1,449,486
Brighton & Hove
50,078,969
51,659,578
Bristol
98,736,246
89,104,384
Broadland
11,098,923
2,512,034
Bromley
24,032,888
33,609,741
Bromsgrove
10,364,952
1,525,430
Broxbourne
15,281,144
2,056,524
Broxtowe
9,417,550
2,531,189
Buckinghamshire
14,644,061
38,880,798
Burnley
10,572,799
3,725,395
Bury
24,153,729
31,456,839
Calderdale
27,689,842
36,890,168
Cambridge
36,017,399
3,731,759
Cambridgeshire
22,423,434
57,125,982
Camden
142,544,849
79,921,230
Cannock Chase
12,797,716
2,660,599
Canterbury
19,948,655
4,094,793
Carlisle
15,855,640
2,913,559
Castle Point
5,818,563
1,977,127
Central Bedfordshire
37,100,686
28,105,893
Charnwood
17,215,447
3,750,088
Chelmsford
29,996,621
2,977,293
Cheltenham
20,850,877
2,482,240
Cherwell
26,191,186
3,336,078
Cheshire East
64,926,165
37,159,120
Cheshire West & Chester
70,909,037
46,258,676
Chesterfield
13,581,959
2,947,054
Chichester
16,694,642
1,967,227
Chiltern
7,907,679
1,304,439
Chorley
10,068,795
2,569,254
Christchurch
6,911,756
869,628
City of London
214,899,296
14,565,989
Colchester
22,984,520
3,779,919
Copeland
15,890,902
2,203,040
Corby
11,942,746
1,847,219
Cornwall
77,885,886
97,960,042
Cotswold
11,481,432
1,640,867
Coventry
55,281,023
70,640,689
Craven
6,906,620
1,297,739
Crawley
43,288,696
3,182,403
Croydon
32,962,149
64,683,864
Cumbria
18,391,885
77,617,216
Dacorum
23,720,388
2,635,721
Darlington
16,181,226
20,011,051
Dartford
31,490,643
2,372,574
Daventry
14,088,965
1,850,130
Derby
37,757,126
50,423,689
Derbyshire
16,078,053
98,605,427
Derbyshire Dales
6,718,917
1,463,345
Devon
20,842,327
89,674,088
Doncaster
40,752,075
66,712,659
Dorset
10,253,776
35,028,899
Dover
13,359,156
3,236,643
Dudley
45,567,967
60,169,511
Durham
52,985,367
111,208,226
Ealing
39,190,144
67,357,685
East Cambridgeshire
6,719,704
2,154,347
East Devon
12,281,141
2,330,125
East Dorset
8,317,267
1,206,625
East Hampshire
11,049,976
1,656,071
East Hertfordshire
17,244,597
2,376,601
East Lindsey
12,308,904
5,373,440
East Northamptonshire
7,733,536
2,105,267
East Riding of Yorkshire
40,885,194
46,500,139
East Staffordshire
20,773,826
2,794,861
East Sussex
10,877,712
65,575,071
Eastbourne
12,854,185
3,190,491
Eastleigh
21,808,922
2,257,002
Eden
7,672,792
1,498,756
Elmbridge
20,094,882
2,033,997
Enfield
30,834,220
64,788,592
Epping Forest
12,755,334
2,909,272
Epsom and Ewell
9,123,208
1,240,245
Erewash
9,227,264
2,903,898
Essex
41,093,664
154,306,620
Exeter
28,990,125
3,607,931
Fareham
16,265,235
1,684,805
Fenland
9,333,035
3,233,902
Forest Heath
8,454,979
1,750,751
Forest of Dean
4,527,110
2,264,481
Fylde
9,562,718
1,690,670
Gateshead
41,578,811
51,077,868
Gedling
7,964,132
2,687,533
Gloucester
19,121,153
3,236,212
Gloucestershire
19,693,906
66,190,735
Gosport
5,548,998
2,188,268
Gravesham
8,749,182
2,590,013
Great Yarmouth
11,687,537
3,355,158
Greenwich
17,818,810
72,932,673
Guildford
29,565,829
2,558,316
Hackney
25,267,486
96,999,527
Halton
24,369,980
31,539,720
Hambleton
10,352,561
1,823,713
Hammersmith and Fulham
56,863,185
54,036,313
Hampshire
41,841,370
105,051,752
Harborough
13,014,009
1,546,746
Haringey
18,914,782
71,624,506
Harlow
17,852,886
2,723,997
Harrogate
23,409,298
3,269,434
Harrow
14,506,174
34,659,897
Hart
11,377,682
1,207,339
Hartlepool
17,720,928
24,889,234
Hastings
8,463,160
3,336,670
Havant
12,321,159
2,924,607
Havering
21,156,976
30,189,045
Herefordshire
21,955,919
28,514,537
Hertfordshire
47,068,141
108,379,084
Hertsmere
16,903,965
2,378,568
High Peak
8,987,497
2,068,398
Hillingdon
99,278,985
41,251,719
Hinckley and Bosworth
10,901,238
2,270,251
Horsham
15,225,457
1,792,713
Hounslow
42,561,812
43,068,747
Huntingdonshire
22,128,524
4,004,146
Hyndburn
7,978,618
3,145,527
Ipswich
21,061,346
3,806,408
Isle of Wight
16,645,123
28,627,393
Isles of Scilly
852,280
1,331,699
Islington
54,860,590
74,476,375
Kensington and Chelsea
80,458,942
46,063,747
Kent
45,815,825
164,144,666
Kettering
10,856,696
2,205,222
King’s Lynn and West Norfolk
16,079,616
4,797,047
Kingston upon Hull
41,313,951
71,268,290
Kingston upon Thames
23,564,602
19,275,630
Kirklees
51,771,574
72,226,764
Knowsley
19,331,596
54,500,744
Lambeth
34,512,248
97,428,963
Lancashire
31,820,199
165,525,692
Lancaster
24,033,380
5,011,544
Leeds
170,049,780
138,405,785
Leicester
46,310,310
88,517,197
Leicestershire
18,979,979
54,052,687
Lewes
9,022,243
1,959,328
Lewisham
14,809,713
83,124,407
Lichfield
12,606,321
1,849,161
Lincoln
15,680,126
3,332,014
Lincolnshire
18,693,949
97,373,098
Liverpool
92,208,014
154,368,238
Luton
32,225,710
42,574,009
Maidstone
21,608,085
2,847,735
Maldon
5,012,807
1,338,755
Malvern Hills
6,225,256
1,597,240
Manchester
148,938,122
156,168,393
Mansfield
10,396,439
3,260,236
Medway
41,706,028
42,119,148
Melton
4,967,082
1,159,797
Mendip
12,125,123
2,539,006
Merton
23,867,753
31,414,734
Mid Devon
5,843,655
1,933,308
Mid Suffolk
8,301,220
1,986,703
Mid Sussex
16,180,984
1,871,455
Middlesbrough
19,381,548
40,200,538
Milton Keynes
67,239,768
40,596,143
Mole Valley
13,944,499
1,123,613
New Forest
24,857,300
3,492,063
Newark and Sherwood
13,269,375
3,212,812
Newcastle upon Tyne
71,166,202
78,964,890
Newcastle-under-Lyme
12,414,950
3,263,726
Newham
29,435,489
97,378,888
Norfolk
24,994,701
135,421,739
North Devon
12,497,174
2,612,666
North Dorset
5,620,027
1,449,561
North East Derbyshire
5,318,090
2,447,708
North East Lincolnshire
31,308,416
34,708,968
North Hertfordshire
14,647,134
2,381,348
North Kesteven
8,655,802
2,720,096
North Lincolnshire
38,429,571
28,977,665
North Norfolk
9,313,236
2,817,506
North Somerset
27,458,089
27,765,161
North Tyneside
27,234,229
42,195,265
North Warwickshire
15,662,148
1,678,728
North West Leicestershire
18,301,114
2,099,762
North Yorkshire
18,165,133
59,155,988
Northampton
37,467,795
5,968059
Northamptonshire
25,068,772
80,385,044
Northumberland
37,238,477
60,202,640
Norwich
30,144,312
5,229,784
Nottingham
58,085,160
84,369,505
Nottinghamshire
18,500,917
95,132,076
Nuneaton and Bedworth
12,673,211
3,225,030
Oadby and Wigston
4,727,514
1,347,305
Oldham
27,738,996
56,601,460
Oxford
31,918,237
5,468,484
Oxfordshire
27,165,317
62,859,500
Pendle
7,464,444
3,556,700
Peterborough
43,130,361
36,700,265
Plymouth
42,141,744
50,960,369
Poole
29,140,562
15,157,353
Portsmouth
38,088,827
42,387,146
Preston
25,787,420
4,856,765
Purbeck
6,789,144
1,009,625
Reading
48,165,701
26,814,651
Redbridge
16,423,093
46,684,337
Redcar and Cleveland
23,346,003
31,497,707
Redditch
13,859,665
1,927,460
Reigate and Banstead
18,752,279
2,083,987
Ribble Valley
5,346,419
1,183,176
Richmond upon Thames
23,340,428
19,720,137
Richmondshire
4,905,490
1,314,091
Rochdale
28,970,696
53,601,018
Rochford
6,180,012
1,518,118
Rossendale
5,059,544
1,904,027
Rother
6,464,342
2,075,116
Rotherham
34,304,418
56,083,929
Rugby
15,253,038
2,109,146
Runnymede
16,841,687
1,619,190
Rushcliffe
10,605,824
2,082,907
Rushmoor
16,689,111
2,079,948
Rutland
4,651,497
3,891,340
Ryedale
6,370,112
1,431,486
Salford
38,959,160
63,450,622
Sandwell
45,940,267
88,896,764
Scarborough
12,496,321
3,744,241
Sedgemoor
13,263,040
3,103,725
Sefton
33,378,261
56,730,215
Selby
16,293,521
2,147,912
Sevenoaks
13,571,084
2,012,952
Sheffield
98,671,639
126,471,812
Shepway
9,373,544
3,260,696
Shropshire
34,962,587
44,622,499
Slough
44,166,936
26,453,395
Solihull
51,433,206
26,393,841
Somerset
13,853,465
59,667,797
South Bucks
11,477,277
965,909
South Cambridgeshire
25,461,045
2,312,516
South Derbyshire
8,172,603
2,204,755
South Gloucestershire
62,559,550
32,904,471
South Hams
12,518,976
1,684,581
South Holland
9,366,496
2,922,783
South Kesteven
15,491,808
3,205,405
South Lakeland
15,540,058
1,964,817
South Norfolk
10,590,735
2,726,843
South Northamptonshire
7,752,975
1,647,416
South Oxfordshire
16,595,739
2,275,592
South Ribble
13,461,179
2,049,820
South Somerset
16,629,676
3,203,630
South Staffordshire
7,655,119
2,051,036
South Tyneside
14,331,380
43,208,008
Southampton
46,808,110
48,356,899
Southend-on-Sea
21,738,332
30,832,741
Southwark
57,942,930
101,221,408
Spelthorne
15,253,526
1,685,030
St Albans
24,836,534
2,205,850
St Edmundsbury
17,520,367
2,201,119
St Helens
23,055,780
40,377,512
Stafford
16,302,244
2,467,371
Staffordshire
22,855,361
88,399,746
Staffordshire Moorlands
6,830,005
2,290,910
Stevenage
17,876,437
2,247,242
Stockport
43,491,307
41,858,322
Stockton-on-Tees
37,057,317
34,655,184
Stoke-on-Trent
39,206,259
63,656,161
Stratford-on-Avon
20,054,031
2,158,112
Stroud
9,509,410
2,157,896
Suffolk
23,322,367
89,721,260
Suffolk Coastal
18,855,029
2,516,712
Sunderland
40,414,572
75,014,173
Surrey
43,862,681
100,568,413
Surrey Heath
13,100,472
1,370,115
Sutton
14,992,995
31,813,583
Swale
14,834,548
3,747,947
Swindon
49,425,145
28,208,503
Tameside
26,231,482
49,181,172
Tamworth
12,199,200
2,042,882
Tandridge
8,053,117
1,274,699
Taunton Deane
15,579,952
2,365,778
Teignbridge
11,974,506
2,964,765
Telford and the Wrekin
31,806,286
33,843,042
Tendring
9,510,360
4,419,396
Test Valley
17,790,125
2,080,249
Tewkesbury
13,285,642
1,612,841
Thanet
12,649,136
4,414,968
Three Rivers
10,063,930
1,742,625
Thurrock
51,790,111
29,009,172
Tonbridge and Malling
21,405,361
2,010,774
Torbay
18,029,517
28,426,889
Torridge
4,205,800
2,079,600
Tower Hamlets
93,195,698
97,423,703
Trafford
74,300,537
31,814,301
Tunbridge Wells
19,209,037
2,074,486
Uttlesford
15,489,885
1,356,046
Vale of White Horse
22,167,540
2,070,435
Wakefield
56,355,550
63,015,823
Walsall
33,408,538
65,310,697
Waltham Forest
17,175,811
61,287,254
Wandsworth
30,184,096
64,567,444
Warrington
49,957,914
27,369,569
Warwick
25,038,951
3,011,130
Warwickshire
22,170,345
55,993,251
Watford
26,149,210
2,480,214
Waveney
10,291,739
3,532,835
Waverley
13,867,392
1,749,478
Wealden
11,541,457
2,579,584
Wellingborough
10,432,374
2,114,476
Welwyn Hatfield
21,549,225
2,542,930
West Berkshire
37,350,222
15,812,608
West Devon
4,321,187
1,439,628
West Dorset
11,510,272
2,554,047
West Lancashire
12,091,194
2,895,699
West Lindsey
5,973,720
2,640,577
West Oxfordshire
11,788,567
1,874,772
West Somerset
3,973,165
1,050,663
West Sussex
30,374,656
69,237,512
Westminster
523,209,998
78,956,606
Weymouth and Portland
6,423,871
1,781,427
Wigan
36,886,327
61,669,220
Wiltshire
68,047,627
50,571,487
Winchester
19,656,096
1,948,131
Windsor and Maidenhead
36,366,625
11,118,665
Wirral
31,423,627
71,162,276
Woking
16,853,831
1,864,775
Wokingham
25,495,894
12,336,198
Wolverhampton
35,049,495
69,602,263
Worcester
15,447,516
2,284,574
Worcestershire
16,247,484
55,462,542
Worthing
11,973,328
2,352,171
Wychavon
15,248,163
2,316,967
Wycombe
26,798,592
2,923,205
Wyre
9,996,596
2,978,279
Wyre Forest
11,065,486
2,483,784
York
45,101,766
23,198,046
The fire and rescue authority for the area of—
Avon
4,467,681
9,528,484
Bedfordshire
2,029,304
5,190,806
Berkshire
4,428,951
6,226,195
Buckinghamshire
2,999,358
4,495,113
Cambridgeshire
3,371,704
5,342,428
Cheshire
4,289,043
8,272,071
Cleveland
1,989,914
8,181,190
Derbyshire
2,557,004
7,847,551
Devon and Somerset
5,083,073
13,916,130
Dorset
2,384,263
4,998,557
Durham
1,411,563
6,222,511
East Sussex
2,230,654
6,782,148
Essex
6,066,543
14,430,913
Greater Manchester
10,015,490
27,986,638
Hampshire
6,381,632
12,725,597
Hereford & Worcester
2,253,356
4,968,681
Humberside
3,100,758
11,167,759
Kent
5,941,791
13,019,137
Lancashire
4,464,678
13,699,122
Leicestershire
3,148,923
7,868,908
Merseyside
4,069,332
17,590,490
North Yorkshire
2,938,792
5,376,661
Nottinghamshire
3,241,069
9,475,256
Shropshire
1,362,630
3,425,726
South Yorkshire
4,041,260
13,692,932
Staffordshire
3,339,612
8,402,811
Tyne and Wear
3,973,984
13,580,075
West Midlands
9,353,432
29,467,716
West Yorkshire
7,613,735
21,608,871
Wiltshire
2,397,404
4,133,774
The pool of authorities designated as—
Greater Birmingham & Solihull Pool
325,672,565
352,122,857
Coventry & Warwickshire Pool
166,132,747
138,816,086
County of Devon Pool
173,646,151
187,713,950
Gloucestershire Pool
98,469,529
79,585,272
Leeds Pool
441,584,102
458,659,243
Leicester & Leicestershire Pool
152,794,673
164,561,042
Lincolnshire Pool
36,716,248
103,015,977
Norfolk County Council & Broadland Pool
36,093,624
137,933,773
Northamptonshire Pool
117,590,883
96,475,417
Nottinghamshire Pool
100,727,214
115,844,274
Staffordshire & Stoke-on-Trent Pool
108,603,550
170,531,761
Suffolk Pool
116,611,835
107,384,120
Worcestershire Pool
64,233,905
64,145,107

## 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 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

---
Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534502 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.