The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024

Draft 2024, ISBN 9780348257717

This draft Statutory Instrument supersedes the drafts of the same title which were laid before Parliament and published on 8th and 19th February 2024 (ISBN 978-0-34-825736-6 and ISBN 978-0-348-25757-1 respectively). It is being issued free of charge to all known recipients of those draft Statutory Instruments.

Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988, for approval by resolution of each House of Parliament.

Rating And Valuation, England

Made ***

Coming into force in accordance with regulation 1(2)

The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 6, 9, 10, 22, 25 and 37 of Schedule 7B to, the Local Government Finance Act 1988^f1.

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

Annotations to the whole text

Footnotes

f1: 1988 c. 41. Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).
f2: Subsection (9D) was inserted in section 143 by section 1 of the Local Government Finance Act 2012.

1Citation, commencement and extent
2Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013
3Amendment of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013
Signature
Schedule 1Schedule 1
Schedule 2Schedule 2
Explanatory note

1Citation, commencement and extent

(1)

These Regulations may be cited as the Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024.

(2)

These Regulations come into force on the day after the day on which they are made.

(3)

These Regulations extend to England and Wales.

2Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

(1)

The Non-Domestic Rating (Rates Retention) Regulations 2013^f1 are amended as follows.

(2)

In regulation 2(1)—

(a)

in the definition of “small business non-domestic rating multiplier”, for “determined under Part 1 of” substitute “calculated by the Secretary of State under”;

(b)

in the appropriate places, insert the following definitions—

““Hartlepool MDC Order” means the Hartlepool Development Corporation (Functions) Order 2023^f2;”;

““Middlesbrough MDC Order” means the Middlesbrough Development Corporation (Functions) Order 2023^f3;”;

““non-domestic rating multiplier” in relation to a year means the non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act;”;

““small business hereditament” means a hereditament for which on 1st April 2023 a rateable value of less than £51,000 is shown on a local non-domestic rating list;”;

““standard hereditament” means a hereditament for which on 1st April 2023 a rateable value greater than £50,999 is shown on a local non-domestic rating list.”.

(3)

In regulation 5 (payments by billing authorities to major precepting authorities in respect of share of income)—

(a)

after paragraph (2), insert—

“(2A)

Where a billing authority has received an MDC payment for the year, it must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority’s share of the MDC payment.”;

(b)

in paragraph (4), for “payment” substitute “payments”;

(c)

after paragraph (4), insert—

“(5)

In this regulation, an “MDC payment” means a payment from a Mayoral development corporation^f4 made in accordance with Part 4 of the Middlesbrough MDC Order or Part 4 of the Hartlepool MDC Order.”.

(4)

After regulation 12 (reconciliation of amounts where authority has failed to act diligently), insert—

“Reconciliation of MDC payments

12A.

(1)

This regulation applies to an authority in relation to which there is a deficit or a surplus.

(2)

Any deficit or surplus shall belong to or be borne by the billing authority and any relevant precepting authorities in accordance with the shares set out in regulation 5.

(3)

A relevant precepting authority must pay its share of a surplus to the billing authority.

(4)

A billing authority must pay to the relevant precepting authority that authority’s share of the deficit.

(5)

Any payments under this regulation must be made before the end of the period of 28 days beginning with the certification date.

(6)

In this regulation—

“certification date” means the date on which the billing authority’s certified non-domestic rating income for the relevant year is certified under regulation 9;

“deficit” and “surplus” have the meanings given in article 2 of the Middlesbrough MDC Order or article 2 of the Hartlepool MDC Order (as the case may be).”.

(5)

In paragraph 1(2) of Schedule 1 (non-domestic rating income)—

(a)

in paragraph (a), for “Part 1” substitute “Part A1^f5”;

(b)

after paragraph (b)(ii), insert—

“(iia)

for a financial year beginning on or after 1st April 2024 is determined by the formula—
$X 1 \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

where—

X1 is the value of X for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;

E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;”.

3Amendment of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013

(1)

The Non-Domestic Rating (Levy and Safety Net) Regulations 2013^f1 are amended as follows.

(2)

In regulation 2(1) (interpretation)—

(a)

in the definition of “business rates baseline”—

(i)

in sub-paragraph (c), in the second place it occurs, omit “and” ;

(ii)

in sub-paragraph (d), for “a year commencing on or after 1st April 2021” substitute “the year commencing on 1st April 2021 or 2022”;

(iii)

after sub-paragraph (d), insert—

“(e)

for the year commencing on 1st April 2023, the amount specified with respect to an authority by regulation 5 and Schedule 7;”;

(b)

in the definition of “small business non-domestic rating multiplier”, for “determined under Part 1 of” substitute “calculated by the Secretary of State under”;

(c)

in the appropriate places, insert the following definitions—

““non-domestic rating multiplier” in relation to a year means the non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act;”;

““small business hereditament” means a hereditament for which on 1st April 2023 a rateable value of less than £51,000 is shown on a local non-domestic rating list;”;

““standard hereditament” means a hereditament for which on 1st April 2023 a rateable value greater than £50,999 is shown on a local non-domestic rating list.”.

(3)

In regulation 4(1) (meaning of retained rates income for purposes of levy and safety net calculations), after “Schedule 1B”, insert “, Schedule 6A”.

(4)

In regulation 5 (business rates baseline and baseline funding level)—

(a)

after paragraph (1C), insert—

“(1D)

For the year commencing on 1st April 2023, the business rates baseline of an authority listed in column A of the table in Schedule 7 is the amount specified with respect to that authority in column D of that table.”;

(b)

in paragraph (3)—

(i)

in sub-paragraph (a), for the words from “and the years” to “(b),” substitute “, 1st April 2018, 1st April 2019, 1st April 2020, 1st April 2021 and 1st April 2022”;

(ii)

in sub-paragraph (b)—

(aa)

in the definition of A, for “year immediately preceding the relevant” substitute “preceding”;

(bb)

in the definition of B1, for “year.” substitute “year;”;

(iii)

after sub-paragraph (b), insert—

“(c)

the years commencing on or after 1st April 2024 is the amount calculated in accordance with the formula—
$A \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

A is the baseline funding level for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is—

(i)

in the case of a billing authority, the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;

(ii)

in the case of a major precepting authority, the sum of the total rateable value of all small business hereditaments shown on 1st April 2023 in the lists of all billing authorities in relation to that authority;

E is—

(i)

in the case of a billing authority, the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;

(ii)

in the case of a major precepting authority, the sum of the total rateable value of all standard hereditaments shown on 1st April 2023 in the lists of all billing authorities in relation to that authority on 1st April 2023.”;

(c)

in paragraph 4(a)—

(i)

in paragraph (ii), omit “and”;

(ii)

after paragraph (ii), insert—

“(iii)

for the year commencing on 1st April 2023, is to be the sum of the individual business rates baselines of the authorities that comprise the pool for the year commencing on 1st April 2023; and”.

(5)

In regulation 6 (individual levy rates and safety net thresholds)—

(a)

in paragraph (2B), in the definitions of E and F, for “1st April 2017” substitute “the day on which the current lists were compiled”;

(b)

in paragraph (2F)—

(i)

omit “or after”;

(ii)

after “2019” insert “, 1st April 2020, 1st April 2021 or 1st April 2022”;

(c)

in paragraph (2I), for the words from “or after” to “that table” substitute “1st April 2021 or 1st April 2022”;

(d)

after paragraph (3), insert—

“(4)

In this regulation, “current lists” means the local non-domestic rating lists compiled in accordance with section 41(1) of the 1988 Act and in force for the relevant year.”.

(6)

In Schedule 1 (calculation of retained rates income)—

(a)

in paragraph 1(1) (calculation for billing authorities)—

(i)

for the formula which appears immediately after the opening words substitute—

“”
$K (L \pm N - M - O \pm S \pm T \pm U \pm V \pm W \pm Y \pm Z) \pm Z 1 \pm (P - Q)$

(ii)

in the definition of P—

(aa)

in paragraph (a), for “or (h)” substitute “, (h) or (i)”;

(bb)

for paragraph (h) substitute—

“(h)

for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;

(i)

for the relevant year beginning on 1st April 2024, the amount calculated for that authority in accordance with the formula—
$A \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

A is P for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;

E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;”;

(iii)

in the definition of Q—

(aa)

in paragraph (a), for “or (h)” substitute “, (h) or (i)”;

(bb)

for paragraph (h) substitute—

“(h)

for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;

(i)

for the relevant year beginning on 1st April 2024, the amount calculated for that authority in accordance with the formula—
$A \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

A is Q for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;

E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;”;

(iv)

in the definition of U, omit “and”;

(v)

after the definition of U, insert—

“V is—

(a)

for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4E);

(b)

for any other year, zero;

W is—

(a)

for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4F);

(b)

for any other year, zero;”;

(vi)

in the definition of Y, in paragraph (d), for “that table.” substitute “that table;”;

(vii)

after the definition of Y, insert—

“Z is—

(a)

for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4G);

(b)

for any other year, zero;

Z1 is—

(a)

for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;

(b)

for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7;

(c)

for any other year, zero.”;

(b)

after paragraph 1(4D), insert—

“(4E)

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

(a)

(i)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not credited in a previous year; less

(ii)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not charged in a previous year; and

(b)

the amount that would have been calculated under paragraph (a) if for paragraph 10(2) of Schedule 4ZA to the 1988 Act^f2 there were substituted—

“(2)

“A” is the rateable value shown for the day under section 42(4) as regards the hereditament.”.

(4F)

The amount calculated in accordance with this sub-paragraph is 50% of the amount which is the difference between—

(a)

(i)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not credited in a previous year; less

(ii)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not charged in a previous year; and

(b)

the amount that would have been calculated under paragraph (a) if paragraph 8 of Schedule 4ZA to the 1988 Act (rural rate relief) were omitted.

(4G)

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

(a)

(i)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not credited in a previous year; less

(ii)

the total of 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 in respect of—

(aa)

a day in that year, and

(bb)

a day in a previous year where the amount was not charged in a previous year; and

(b)

the amount that would have been calculated under paragraph (a) if paragraph 6 of Schedule 4ZA to the 1988 Act (heat networks rate relief) were omitted.”;

(c)

in paragraph 2 (calculation for major precepting authorities)—

(i)

for the formula which appears immediately after the opening words substitute—

“”
$S (R \pm U \pm V \pm Z \pm W \pm Y) \pm Z 1 \pm (P - Q)$

(ii)

in the definition of S, in paragraph (iiia), for “or after 1st April 2017” substitute “1st April 2017, 1st April 2018, 1st April 2019, 1st April 2020 or 1st April 2021”;

(iii)

in the definition of P—

(aa)

in paragraph (a), for “or (d)” substitute “, (d), (e) or (f)”;

(bb)

after paragraph (d), insert—

“(e)

for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;

(f)

for the relevant year beginning on 1st April 2024, the amount calculated for that authority in accordance with the formula—
$A \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

A is P for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is the sum of the total rateable value of all small business hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;

E is the sum of the total rateable value of standard hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;”;

(iv)

in the definition of Q—

(aa)

in paragraph (a), for “or (d)” substitute “, (d), (e) or (f)”;

(bb)

after paragraph (d), insert—

“(e)

for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;

(f)

for the relevant year beginning on 1st April 2024, the amount calculated for that authority in accordance with the formula—
$A \times \frac{D \times B 2 \pm E \times C 2}{D \times B 1 \pm E \times C 1}$
where—

A is Q for the preceding 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;

C2 is the non-domestic rating multiplier for the relevant year;

C1 is the non-domestic rating multiplier for the preceding year;

D is the sum of the total rateable value of all small business hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;

E is the sum of the total rateable value of standard hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;”;

(v)

in the definition of W, after paragraph (d), insert—

“(e)

for the relevant year beginning on 1st April 2024, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the 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, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—

(i)

“Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022^f3, or

(ii)

“Business Rates Relief: 2024/25 Retail, Hospitality and Leisure Scheme” published on 15 December 2023^f4;”;

(vi)

in the definition of Y, after “S” insert “, V, W and Z”;

(vii)

in the definition of Z, for “1988 Act.” substitute “1988 Act;”;

(viii)

after the definition of Z, insert—

“Z1 is—

(a)

for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;

(b)

for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7.”.

(7)

After Schedule 6 (table of authorities, business rates baselines, baseline funding levels and values of A and Y), insert Schedule 6A which is set out in Schedule 1 to these Regulations.

(8)

For Schedule 7 (table of authorities, values for P and Q) substitute the Schedule set out in Schedule 2 to these Regulations.

Signature

Signed by authority of the Secretary of State for Levelling Up, Housing and Communities

Name

Parliamentary Under Secretary of State

Department for Levelling Up, Housing and Communities

Date

Schedule 1

“SCHEDULE 6A

Table of Authorities, Value of Z1 for the year commencing on 1st April 2022

Regulation 4 and Schedule 1

Column A Column B

The council for the local government area of— Value of Z1 for the year commencing on 1st April 2022 (£)
Adur 10,249
Amber Valley 18,636
Arun 21,850
Ashfield 22,343
Ashford 30,511
Avon Combined Fire Authority 6,845
Babergh 14,868
Barking and Dagenham 25,046
Barnet 48,492
Barnsley 39,624
Basildon 40,923
Basingstoke and Deane 39,168
Bassetlaw 24,815
Bath and North East Somerset 95,829
Bedford 48,386
Bedfordshire Combined Fire Authority 3,199
Berkshire Combined Fire Authority 6,977
Bexley 31,611
Birmingham 620,403
Blaby 25,583
Blackburn with Darwen 32,517
Blackpool 33,884
Bolsover 14,751
Bolton 128,211
Boston 11,774
Bournemouth, Christchurch and Poole 99,455
Bracknell Forest 36,599
Bradford 102,590
Braintree 25,461
Breckland 20,372
Brent 52,465
Brentwood 14,784
Brighton and Hove 82,917
Bristol 278,503
Broadland 17,796
Bromley 39,621
Bromsgrove 15,675
Broxbourne 19,856
Broxtowe 15,901
Buckinghamshire 126,234
Buckinghamshire Combined Fire Authority 4,959
Burnley 16,917
Bury 71,130
Calderdale 43,269
Cambridge 69,074
Cambridgeshire 40,850
Cambridgeshire Combined Fire Authority 5,889
Camden 256,102
Cannock Chase 20,357
Canterbury 33,015
Castle Point 9,318
Central Bedfordshire 64,505
Charnwood 29,637
Chelmsford 42,895
Cheltenham 30,047
Cherwell 52,591
Cheshire Combined Fire Authority 6,148
Cheshire East 96,448
Cheshire West and Chester 104,297
Chesterfield 22,545
Chichester 28,285
Chorley 15,043
City of London 425,665
Cleveland Combined Fire Authority 2,599
Colchester 36,443
Cornwall 272,159
Cotswold 20,225
Coventry 172,767
Crawley 57,740
Croydon 50,580
Cumberland 74,052
Cumbria Fire Authority 2,833
Dacorum 34,605
Darlington 23,774
Dartford 46,930
Derby 61,530
Derbyshire 28,200
Derbyshire Combined Fire Authority 4,389
Derbyshire Dales 13,134
Devon 34,175
Devon and Somerset Combined Fire Authority 8,147
Doncaster 70,040
Dorset 79,203
Dorset and Wiltshire Fire and Rescue Authority 7,307
Dover 24,346
Dudley 126,273
Durham 88,141
Durham Combined Fire Authority 2,284
Ealing 61,716
East Cambridgeshire 13,390
East Devon 23,889
East Hampshire 19,218
East Hertfordshire 25,939
East Lindsey 24,196
East Riding of Yorkshire 71,887
East Staffordshire 31,377
East Suffolk 53,007
East Sussex 18,896
East Sussex Combined Fire Authority 3,792
Eastbourne 20,462
Eastleigh 29,683
Elmbridge 33,447
Enfield 46,237
Epping Forest 21,452
Epsom and Ewell 14,082
Erewash 14,728
Essex 62,385
Essex PCC-Fire 9,222
Exeter 41,358
Fareham 22,662
Fenland 14,959
Folkestone and Hythe 16,285
Forest of Dean 9,174
Fylde 14,482
Gateshead 58,281
Gedling 13,647
Gloucester 28,771
Gloucestershire 31,577
Gosport 9,601
Gravesham 14,801
Great Yarmouth 17,686
Greater London Authority 4,048,432
Greater Manchester Combined Authority 15,332
Greenwich 40,974
Guildford 45,968
Hackney 67,899
Halton 70,587
Hammersmith and Fulham 94,727
Hampshire 64,054
Hampshire and Isle of Wight Fire and Rescue Authority 10,349
Harborough 26,607
Haringey 30,866
Harlow 23,524
Harrow 22,319
Hart 15,638
Hartlepool 21,677
Hastings 13,569
Havant 18,723
Havering 33,517
Hereford and Worcester Combined Fire Authority 3,514
Herefordshire 36,989
Hertfordshire 66,650
Hertsmere 26,384
High Peak 16,050
Hillingdon 132,669
Hinckley and Bosworth 20,618
Horsham 25,742
Hounslow 73,290
Humberside Combined Fire Authority 4,711
Huntingdonshire 33,979
Hyndburn 13,150
Ipswich 30,357
Isle of Wight 30,440
Isles of Scilly 1,317
Islington 118,665
Kensington and Chelsea 126,374
Kent 75,118
Kent Combined Fire Authority 9,608
King’s Lynn and West Norfolk 27,563
Kingston upon Hull 61,984
Kingston upon Thames 33,529
Kirklees 76,848
Knowsley 58,691
Lambeth 72,306
Lancashire 47,503
Lancashire Combined Fire Authority 6,633
Lancaster 35,600
Leeds 248,827
Leicester 81,037
Leicestershire 35,674
Leicestershire Combined Fire Authority 5,801
Lewes 15,919
Lewisham 27,097
Lichfield 20,016
Lincoln 24,826
Lincolnshire 31,767
Liverpool 294,183
Luton 43,852
Maidstone 33,175
Maldon 9,060
Malvern Hills 10,653
Manchester 492,717
Mansfield 16,720
Medway 61,834
Melton 8,837
Merseyside Fire and CD Authority 6,327
Merton 34,518
Mid Devon 10,470
Mid Suffolk 15,551
Mid Sussex 27,877
Middlesbrough 27,475
Milton Keynes 116,733
Mole Valley 22,383
New Forest 38,236
Newark and Sherwood 23,786
Newcastle upon Tyne 97,309
Newcastle-under-Lyme 20,141
Newham 68,582
Norfolk 41,399
North Devon 20,893
North East Derbyshire 10,565
North East Lincolnshire 41,373
North Hertfordshire 22,724
North Kesteven 16,771
North Lincolnshire 55,601
North Norfolk 18,994
North Northamptonshire 91,962
North Somerset 44,755
North Tyneside 40,970
North Warwickshire 27,456
North West Leicestershire 39,644
North Yorkshire 157,705
North Yorkshire PCC-FRA 4,624
Northamptonshire PCC-FRA 4,376
Northumberland 66,402
Norwich 43,015
Nottingham 93,650
Nottinghamshire 30,071
Nottinghamshire Combined Fire Authority 5,252
Nuneaton and Bedworth 19,424
Oadby and Wigston 7,624
Oldham 84,469
Oxford 61,532
Oxfordshire 49,584
Pendle 11,640
Peterborough 66,146
Plymouth 62,361
Portsmouth 57,372
Preston 33,118
Reading 83,729
Redbridge 25,221
Redcar and Cleveland 26,368
Redditch 18,223
Reigate and Banstead 28,592
Ribble Valley 9,717
Richmond upon Thames 36,455
Rochdale 94,921
Rochford 10,746
Rossendale 8,061
Rother 12,564
Rotherham 52,086
Rugby 28,762
Runnymede 29,595
Rushcliffe 16,436
Rushmoor 26,061
Rutland 9,013
Salford 135,442
Sandwell 142,345
Sefton 99,304
Sevenoaks 21,150
Sheffield 145,752
Shropshire 64,079
Shropshire Combined Fire Authority 2,300
Slough 61,790
Solihull 147,500
Somerset 124,838
South Cambridgeshire 50,152
South Derbyshire 14,924
South Gloucestershire 183,232
South Hams 19,684
South Holland 13,641
South Kesteven 24,817
South Norfolk 20,168
South Oxfordshire 26,754
South Ribble 20,005
South Staffordshire 15,797
South Tyneside 21,053
South Yorkshire Fire and CD Authority 6,276
Southampton 70,552
Southend-on-Sea 32,467
Southwark 125,935
Spelthorne 25,053
St Albans 32,969
St. Helens 72,874
Stafford 27,135
Staffordshire 37,266
Staffordshire Moorlands 12,569
Staffordshire PCC-FRA 5,435
Stevenage 23,748
Stockport 120,355
Stockton-on-Tees 51,812
Stoke-on-Trent 63,428
Stratford-on-Avon 33,380
Stroud 18,468
Suffolk 38,769
Sunderland 61,494
Surrey 69,834
Surrey Heath 18,762
Sutton 24,441
Swale 30,350
Swindon 72,244
Tameside 81,780
Tamworth 18,232
Tandridge 13,036
Teignbridge 19,147
Telford and Wrekin 48,597
Tendring 17,861
Test Valley 30,847
Tewkesbury 19,622
Thanet 22,217
Three Rivers 16,214
Thurrock 79,772
Tonbridge and Malling 31,069
Torbay 25,922
Torridge 9,134
Tower Hamlets 168,526
Trafford 195,013
Tunbridge Wells 30,011
Tyne and Wear Fire and CD Authority 5,696
Uttlesford 24,798
Vale of White Horse 34,680
Wakefield 90,865
Walsall 98,684
Waltham Forest 27,875
Wandsworth 51,737
Warrington 65,548
Warwick 38,869
Warwickshire 36,973
Watford 31,738
Waverley 22,970
Wealden 21,467
Welwyn Hatfield 32,424
West Berkshire 55,982
West Devon 7,314
West Lancashire 17,931
West Lindsey 11,044
West Midlands Fire Authority 14,301
West Northamptonshire 122,476
West of England Combined Authority 29,658
West Oxfordshire 22,778
West Suffolk 41,293
West Sussex 47,213
West Yorkshire Fire and CD Authority 11,478
Westminster 807,452
Westmorland and Furness 64,763
Wigan 113,856
Wiltshire 107,163
Winchester 34,844
Windsor and Maidenhead 55,526
Wirral 101,304
Woking 25,448
Wokingham 48,260
Wolverhampton 107,842
Worcester 23,439
Worcestershire 24,833
Worthing 17,110
Wychavon 25,812
Wyre 15,461
Wyre Forest 16,567
York 68,855

”

Column A	Column B
The council for the local government area of—	Value of Z1 for the year commencing on 1st April 2022 (£)
Adur	10,249
Amber Valley	18,636
Arun	21,850
Ashfield	22,343
Ashford	30,511
Avon Combined Fire Authority	6,845
Babergh	14,868
Barking and Dagenham	25,046
Barnet	48,492
Barnsley	39,624
Basildon	40,923
Basingstoke and Deane	39,168
Bassetlaw	24,815
Bath and North East Somerset	95,829
Bedford	48,386
Bedfordshire Combined Fire Authority	3,199
Berkshire Combined Fire Authority	6,977
Bexley	31,611
Birmingham	620,403
Blaby	25,583
Blackburn with Darwen	32,517
Blackpool	33,884
Bolsover	14,751
Bolton	128,211
Boston	11,774
Bournemouth, Christchurch and Poole	99,455
Bracknell Forest	36,599
Bradford	102,590
Braintree	25,461
Breckland	20,372
Brent	52,465
Brentwood	14,784
Brighton and Hove	82,917
Bristol	278,503
Broadland	17,796
Bromley	39,621
Bromsgrove	15,675
Broxbourne	19,856
Broxtowe	15,901
Buckinghamshire	126,234
Buckinghamshire Combined Fire Authority	4,959
Burnley	16,917
Bury	71,130
Calderdale	43,269
Cambridge	69,074
Cambridgeshire	40,850
Cambridgeshire Combined Fire Authority	5,889
Camden	256,102
Cannock Chase	20,357
Canterbury	33,015
Castle Point	9,318
Central Bedfordshire	64,505
Charnwood	29,637
Chelmsford	42,895
Cheltenham	30,047
Cherwell	52,591
Cheshire Combined Fire Authority	6,148
Cheshire East	96,448
Cheshire West and Chester	104,297
Chesterfield	22,545
Chichester	28,285
Chorley	15,043
City of London	425,665
Cleveland Combined Fire Authority	2,599
Colchester	36,443
Cornwall	272,159
Cotswold	20,225
Coventry	172,767
Crawley	57,740
Croydon	50,580
Cumberland	74,052
Cumbria Fire Authority	2,833
Dacorum	34,605
Darlington	23,774
Dartford	46,930
Derby	61,530
Derbyshire	28,200
Derbyshire Combined Fire Authority	4,389
Derbyshire Dales	13,134
Devon	34,175
Devon and Somerset Combined Fire Authority	8,147
Doncaster	70,040
Dorset	79,203
Dorset and Wiltshire Fire and Rescue Authority	7,307
Dover	24,346
Dudley	126,273
Durham	88,141
Durham Combined Fire Authority	2,284
Ealing	61,716
East Cambridgeshire	13,390
East Devon	23,889
East Hampshire	19,218
East Hertfordshire	25,939
East Lindsey	24,196
East Riding of Yorkshire	71,887
East Staffordshire	31,377
East Suffolk	53,007
East Sussex	18,896
East Sussex Combined Fire Authority	3,792
Eastbourne	20,462
Eastleigh	29,683
Elmbridge	33,447
Enfield	46,237
Epping Forest	21,452
Epsom and Ewell	14,082
Erewash	14,728
Essex	62,385
Essex PCC-Fire	9,222
Exeter	41,358
Fareham	22,662
Fenland	14,959
Folkestone and Hythe	16,285
Forest of Dean	9,174
Fylde	14,482
Gateshead	58,281
Gedling	13,647
Gloucester	28,771
Gloucestershire	31,577
Gosport	9,601
Gravesham	14,801
Great Yarmouth	17,686
Greater London Authority	4,048,432
Greater Manchester Combined Authority	15,332
Greenwich	40,974
Guildford	45,968
Hackney	67,899
Halton	70,587
Hammersmith and Fulham	94,727
Hampshire	64,054
Hampshire and Isle of Wight Fire and Rescue Authority	10,349
Harborough	26,607
Haringey	30,866
Harlow	23,524
Harrow	22,319
Hart	15,638
Hartlepool	21,677
Hastings	13,569
Havant	18,723
Havering	33,517
Hereford and Worcester Combined Fire Authority	3,514
Herefordshire	36,989
Hertfordshire	66,650
Hertsmere	26,384
High Peak	16,050
Hillingdon	132,669
Hinckley and Bosworth	20,618
Horsham	25,742
Hounslow	73,290
Humberside Combined Fire Authority	4,711
Huntingdonshire	33,979
Hyndburn	13,150
Ipswich	30,357
Isle of Wight	30,440
Isles of Scilly	1,317
Islington	118,665
Kensington and Chelsea	126,374
Kent	75,118
Kent Combined Fire Authority	9,608
King’s Lynn and West Norfolk	27,563
Kingston upon Hull	61,984
Kingston upon Thames	33,529
Kirklees	76,848
Knowsley	58,691
Lambeth	72,306
Lancashire	47,503
Lancashire Combined Fire Authority	6,633
Lancaster	35,600
Leeds	248,827
Leicester	81,037
Leicestershire	35,674
Leicestershire Combined Fire Authority	5,801
Lewes	15,919
Lewisham	27,097
Lichfield	20,016
Lincoln	24,826
Lincolnshire	31,767
Liverpool	294,183
Luton	43,852
Maidstone	33,175
Maldon	9,060
Malvern Hills	10,653
Manchester	492,717
Mansfield	16,720
Medway	61,834
Melton	8,837
Merseyside Fire and CD Authority	6,327
Merton	34,518
Mid Devon	10,470
Mid Suffolk	15,551
Mid Sussex	27,877
Middlesbrough	27,475
Milton Keynes	116,733
Mole Valley	22,383
New Forest	38,236
Newark and Sherwood	23,786
Newcastle upon Tyne	97,309
Newcastle-under-Lyme	20,141
Newham	68,582
Norfolk	41,399
North Devon	20,893
North East Derbyshire	10,565
North East Lincolnshire	41,373
North Hertfordshire	22,724
North Kesteven	16,771
North Lincolnshire	55,601
North Norfolk	18,994
North Northamptonshire	91,962
North Somerset	44,755
North Tyneside	40,970
North Warwickshire	27,456
North West Leicestershire	39,644
North Yorkshire	157,705
North Yorkshire PCC-FRA	4,624
Northamptonshire PCC-FRA	4,376
Northumberland	66,402
Norwich	43,015
Nottingham	93,650
Nottinghamshire	30,071
Nottinghamshire Combined Fire Authority	5,252
Nuneaton and Bedworth	19,424
Oadby and Wigston	7,624
Oldham	84,469
Oxford	61,532
Oxfordshire	49,584
Pendle	11,640
Peterborough	66,146
Plymouth	62,361
Portsmouth	57,372
Preston	33,118
Reading	83,729
Redbridge	25,221
Redcar and Cleveland	26,368
Redditch	18,223
Reigate and Banstead	28,592
Ribble Valley	9,717
Richmond upon Thames	36,455
Rochdale	94,921
Rochford	10,746
Rossendale	8,061
Rother	12,564
Rotherham	52,086
Rugby	28,762
Runnymede	29,595
Rushcliffe	16,436
Rushmoor	26,061
Rutland	9,013
Salford	135,442
Sandwell	142,345
Sefton	99,304
Sevenoaks	21,150
Sheffield	145,752
Shropshire	64,079
Shropshire Combined Fire Authority	2,300
Slough	61,790
Solihull	147,500
Somerset	124,838
South Cambridgeshire	50,152
South Derbyshire	14,924
South Gloucestershire	183,232
South Hams	19,684
South Holland	13,641
South Kesteven	24,817
South Norfolk	20,168
South Oxfordshire	26,754
South Ribble	20,005
South Staffordshire	15,797
South Tyneside	21,053
South Yorkshire Fire and CD Authority	6,276
Southampton	70,552
Southend-on-Sea	32,467
Southwark	125,935
Spelthorne	25,053
St Albans	32,969
St. Helens	72,874
Stafford	27,135
Staffordshire	37,266
Staffordshire Moorlands	12,569
Staffordshire PCC-FRA	5,435
Stevenage	23,748
Stockport	120,355
Stockton-on-Tees	51,812
Stoke-on-Trent	63,428
Stratford-on-Avon	33,380
Stroud	18,468
Suffolk	38,769
Sunderland	61,494
Surrey	69,834
Surrey Heath	18,762
Sutton	24,441
Swale	30,350
Swindon	72,244
Tameside	81,780
Tamworth	18,232
Tandridge	13,036
Teignbridge	19,147
Telford and Wrekin	48,597
Tendring	17,861
Test Valley	30,847
Tewkesbury	19,622
Thanet	22,217
Three Rivers	16,214
Thurrock	79,772
Tonbridge and Malling	31,069
Torbay	25,922
Torridge	9,134
Tower Hamlets	168,526
Trafford	195,013
Tunbridge Wells	30,011
Tyne and Wear Fire and CD Authority	5,696
Uttlesford	24,798
Vale of White Horse	34,680
Wakefield	90,865
Walsall	98,684
Waltham Forest	27,875
Wandsworth	51,737
Warrington	65,548
Warwick	38,869
Warwickshire	36,973
Watford	31,738
Waverley	22,970
Wealden	21,467
Welwyn Hatfield	32,424
West Berkshire	55,982
West Devon	7,314
West Lancashire	17,931
West Lindsey	11,044
West Midlands Fire Authority	14,301
West Northamptonshire	122,476
West of England Combined Authority	29,658
West Oxfordshire	22,778
West Suffolk	41,293
West Sussex	47,213
West Yorkshire Fire and CD Authority	11,478
Westminster	807,452
Westmorland and Furness	64,763
Wigan	113,856
Wiltshire	107,163
Winchester	34,844
Windsor and Maidenhead	55,526
Wirral	101,304
Woking	25,448
Wokingham	48,260
Wolverhampton	107,842
Worcester	23,439
Worcestershire	24,833
Worthing	17,110
Wychavon	25,812
Wyre	15,461
Wyre Forest	16,567
York	68,855

Schedule 2

“SCHEDULE 7

Table of Authorities, Values for the year commencing on 1st April 2023

Regulations 4, 5 and Schedule 1

Column A Column B Column C Column D Column E

The council for the local government area of— Value of P for the year commencing on 1st April 2023 (£) Value of Q for the year commencing on 1st April 2023 (£) Business rates baseline for the year commencing on 1st April 2023 (£) Value of Z1 for the year commencing on 1st April 2023 (£)
Adur 0 5,886,196 7,719,480 10,911
Amber Valley 0 10,360,545 13,703,470 19,421
Arun 0 9,726,719 13,532,700 21,982
Ashfield 0 11,284,697 15,315,304 23,297
Ashford 0 16,320,213 19,305,528 29,925
Avon Combined Fire Authority 6,271,165 0 5,044,356 6,938
Babergh 0 7,819,032 10,037,763 15,150
Barking and Dagenham 36,759,775 0 23,098,271 28,955
Barnet 21,862,867 0 39,065,817 46,240
Barnsley 32,379,468 0 26,685,783 41,197
Basildon 0 28,170,558 34,085,389 43,825
Basingstoke and Deane 0 30,382,022 33,548,418 41,244
Bassetlaw 0 13,704,366 17,912,390 25,093
Bath and North East Somerset 0 10,097,415 34,672,574 93,998
Bedford 0 1,734,493 35,076,509 53,030
Bedfordshire Combined Fire Authority 3,684,977 0 2,479,349 3,568
Berkshire Combined Fire Authority 1,854,560 0 5,539,339 7,306
Bexley 14,290,871 0 23,732,548 35,109
Birmingham 157,052,169 0 214,565,283 629,024
Blaby 0 13,961,526 16,275,225 24,061
Blackburn with Darwen 25,217,750 0 21,016,187 32,904
Blackpool 27,212,957 0 22,901,451 30,681
Bolsover 0 6,751,926 9,787,847 15,376
Bolton 27,224,353 0 43,484,602 127,648
Boston 0 5,200,540 8,004,669 11,543
Bournemouth, Christchurch and Poole 0 21,229,964 78,183,093 101,737
Bracknell Forest 0 4,254,234 21,716,018 36,652
Bradford 75,668,497 0 68,800,405 98,654
Braintree 0 16,367,850 19,985,267 28,238
Breckland 0 9,871,557 13,979,140 21,583
Brent 50,245,858 0 41,380,259 57,902
Brentwood 0 10,941,769 12,663,102 15,082
Brighton and Hove 1,580,128 0 59,768,041 80,375
Bristol 0 8,215,098 114,030,729 288,324
Broadland 0 9,659,443 12,642,601 18,199
Bromley 10,963,461 0 28,949,681 38,222
Bromsgrove 0 9,396,054 11,207,573 16,613
Broxbourne 0 15,650,123 18,092,341 22,172
Broxtowe 0 7,946,720 10,952,626 15,295
Buckinghamshire 0 44,108,583 100,580,958 138,870
Buckinghamshire Combined Fire Authority 1,519,073 0 3,819,084 5,406
Burnley 0 6,621,251 11,045,332 17,408
Bury 11,692,014 0 25,664,456 69,366
Calderdale 13,947,565 0 29,861,238 43,111
Cambridge 0 40,338,554 44,770,194 71,611
Cambridgeshire 39,120,547 0 28,719,234 44,279
Cambridgeshire Combined Fire Authority 2,163,938 0 4,180,445 6,319
Camden 0 91,475,234 186,385,439 242,778
Cannock Chase 0 9,872,345 13,031,884 20,057
Canterbury 0 17,106,588 21,969,348 32,008
Castle Point 0 4,236,703 6,584,633 9,521
Central Bedfordshire 0 15,270,360 48,647,424 74,092
Charnwood 0 16,017,112 20,470,517 29,592
Chelmsford 0 29,285,318 32,820,993 43,546
Cheltenham 0 20,896,337 23,844,113 31,135
Cherwell 0 32,835,446 36,797,195 54,366
Cheshire Combined Fire Authority 5,302,260 0 4,521,211 6,158
Cheshire East 0 27,641,751 71,769,947 97,691
Cheshire West and Chester 0 18,669,037 73,603,382 101,156
Chesterfield 0 11,643,228 15,142,992 21,935
Chichester 0 18,101,252 20,437,427 27,931
Chorley 0 7,560,591 10,611,701 15,910
City of London 0 269,684,647 286,982,441 404,543
Cleveland Combined Fire Authority 7,750,977 0 1,964,569 2,554
Colchester 0 20,347,877 24,836,708 36,040
Cornwall 28,729,088 0 87,603,051 270,932
Cotswold 0 12,908,167 14,856,773 21,310
Coventry 21,664,173 0 62,224,956 175,383
Crawley 0 46,978,255 50,757,507 61,186
Croydon 36,170,303 0 40,644,817 50,717
Cumberland 11,476,705 0 51,461,223 72,393
Cumbria Fire Authority 3,923,065 0 1,937,235 2,774
Dacorum 0 29,333,958 32,464,001 41,245
Darlington 8,101,244 0 15,662,817 22,978
Dartford 0 27,399,900 30,217,442 42,185
Derby 18,705,295 0 41,175,198 59,130
Derbyshire 97,996,439 0 19,102,126 28,400
Derbyshire Combined Fire Authority 6,356,900 0 2,962,435 4,362
Derbyshire Dales 0 6,567,836 8,305,627 12,622
Devon 83,441,759 0 23,050,422 34,403
Devon and Somerset Combined Fire Authority 10,887,414 0 5,638,643 8,174
Doncaster 34,170,637 0 45,053,771 72,405
Dorset 0 12,414,448 58,384,275 81,371
Dorset and Wiltshire Fire and Rescue Authority 5,327,867 0 5,517,203 7,557
Dover 0 15,277,266 19,120,931 26,820
Dudley 24,864,847 0 46,589,267 122,367
Durham 75,762,939 0 56,302,040 86,229
Durham Combined Fire Authority 5,919,966 0 1,469,557 2,229
Ealing 25,182,620 0 54,807,788 69,433
East Cambridgeshire 0 6,409,166 8,967,553 14,461
East Devon 0 11,520,099 14,287,232 24,786
East Hampshire 0 12,658,493 14,625,155 20,400
East Hertfordshire 0 18,913,687 21,736,012 29,142
East Lindsey 0 7,816,937 14,198,149 24,332
East Riding of Yorkshire 13,013,238 0 42,207,857 73,455
East Staffordshire 0 20,557,717 23,876,745 32,291
East Suffolk 0 23,707,532 30,891,652 53,761
East Sussex 64,906,050 0 12,967,419 19,003
East Sussex Combined Fire Authority 5,394,619 0 2,659,500 3,752
Eastbourne 0 10,438,349 14,227,207 18,889
Eastleigh 0 21,907,335 24,587,631 30,523
Elmbridge 0 23,782,103 26,197,570 33,555
Enfield 36,488,357 0 40,451,132 51,462
Epping Forest 0 12,526,708 15,981,605 22,871
Epsom and Ewell 0 8,924,993 10,397,842 13,497
Erewash 0 6,601,406 10,049,921 14,308
Essex 135,311,977 0 47,934,364 65,353
Essex PCC-Fire 10,091,986 0 7,045,400 9,594
Exeter 0 25,257,946 29,542,532 40,054
Fareham 0 16,832,266 18,833,051 23,665
Fenland 0 7,243,731 11,084,141 15,904
Folkestone and Hythe 0 6,754,369 10,626,598 16,378
Forest of Dean 0 3,759,963 6,449,140 10,558
Fylde 0 8,509,760 10,517,510 14,328
Gateshead 21,214,218 0 39,443,144 52,710
Gedling 0 6,278,935 9,470,506 13,662
Gloucester 0 17,351,704 21,194,857 29,183
Gloucestershire 54,680,777 0 23,923,823 33,633
Gosport 0 4,175,844 6,774,515 10,310
Gravesham 0 7,222,256 10,298,018 15,713
Great Yarmouth 0 8,579,518 12,563,925 17,096
Greater London Authority 0 539,739,302 1,660,198,032 3,904,092
Greater Manchester Combined Authority 22,094,279 0 11,141,165 15,534
Greenwich 62,268,197 0 24,342,770 41,756
Guildford 0 32,512,491 35,550,611 45,623
Hackney 69,606,598 0 45,584,885 73,545
Halton 11,920,046 0 25,534,850 74,044
Hammersmith and Fulham 0 11,955,703 76,126,357 86,771
Hampshire 73,545,243 0 51,208,635 67,894
Hampshire and Isle of Wight Fire and Rescue Authority 8,991,437 0 8,039,931 10,758
Harborough 0 16,894,676 18,731,509 29,220
Haringey 59,735,597 0 25,321,860 32,898
Harlow 0 17,247,160 20,482,035 24,341
Harrow 23,238,520 0 17,921,732 22,614
Hart 0 12,656,473 14,090,245 16,342
Hartlepool 11,965,752 0 17,591,380 20,112
Hastings 0 6,016,303 9,978,755 13,489
Havant 0 10,167,199 13,640,307 18,586
Havering 8,734,605 0 27,116,301 34,870
Hereford and Worcester Combined Fire Authority 3,399,494 0 2,501,048 3,609
Herefordshire 9,032,291 0 24,830,058 37,526
Hertfordshire 67,513,722 0 61,191,519 78,442
Hertsmere 0 24,370,395 27,195,056 36,647
High Peak 0 8,834,577 11,290,896 16,199
Hillingdon 0 53,137,410 102,125,760 129,970
Hinckley and Bosworth 0 11,399,777 14,095,807 22,240
Horsham 0 16,953,004 19,081,935 27,217
Hounslow 0 9,182,825 60,328,979 76,838
Humberside Combined Fire Authority 10,159,145 0 3,103,092 4,627
Huntingdonshire 0 21,393,288 26,148,399 36,500
Hyndburn 0 4,838,969 8,574,430 13,891
Ipswich 0 17,355,884 21,876,173 29,406
Isle of Wight 12,209,734 0 19,867,511 29,806
Isles of Scilly 668,255 0 941,466 1,222
Islington 9,705,220 0 78,738,965 108,052
Kensington and Chelsea 0 40,448,831 95,151,690 104,011
Kent 140,865,025 0 54,064,457 76,944
Kent Combined Fire Authority 8,497,089 0 6,963,746 9,843
King’s Lynn and West Norfolk 0 11,940,298 17,637,016 27,616
Kingston upon Hull 43,441,700 0 41,192,733 58,518
Kingston upon Thames 0 3,521,651 26,412,364 31,865
Kirklees 30,553,748 0 55,218,918 76,539
Knowsley 42,697,127 0 22,025,059 63,612
Lambeth 67,202,037 0 48,499,422 70,632
Lancashire 162,567,915 0 34,001,601 48,749
Lancashire Combined Fire Authority 11,597,168 0 4,671,182 6,714
Lancaster 0 20,435,957 26,387,400 35,046
Leeds 0 10,125,661 174,489,016 242,520
Leicester 50,111,026 0 55,007,294 78,691
Leicestershire 40,384,768 0 23,805,331 37,124
Leicestershire Combined Fire Authority 5,460,787 0 3,883,910 5,919
Lewes 0 8,812,198 11,138,992 16,763
Lewisham 79,696,506 0 19,017,622 26,910
Lichfield 0 12,801,214 14,997,179 20,937
Lincoln 0 12,135,384 16,092,307 22,644
Lincolnshire 95,087,069 0 20,548,047 31,117
Liverpool 82,243,755 0 101,075,761 284,847
Luton 12,767,238 0 37,791,393 47,715
Maidstone 0 21,618,916 25,000,735 34,517
Maldon 0 4,542,254 6,132,089 9,658
Malvern Hills 0 5,251,159 7,147,957 10,642
Manchester 5,858,726 0 179,598,558 499,916
Mansfield 0 7,145,550 11,017,234 15,694
Medway 3,159,362 0 46,859,100 63,381
Melton 0 4,582,650 5,959,963 8,901
Merseyside Fire and CD Authority 16,453,603 0 4,435,928 6,248
Merton 6,656,863 0 30,649,605 38,186
Mid Devon 0 4,733,116 7,029,010 11,085
Mid Suffolk 0 8,216,212 10,575,514 16,757
Mid Sussex 0 18,100,317 20,322,758 29,468
Middlesbrough 29,322,188 0 18,417,835 25,775
Milton Keynes 0 38,380,439 86,590,261 126,008
Mole Valley 0 17,681,155 19,015,497 22,927
New Forest 0 27,086,809 31,233,797 40,695
Newark and Sherwood 0 12,029,880 15,845,244 23,804
Newcastle upon Tyne 24,403,238 0 69,371,269 85,974
Newcastle-under-Lyme 0 10,683,225 14,559,052 21,101
Newham 73,565,403 0 42,076,589 72,797
Norfolk 133,043,146 0 27,776,514 40,803
North Devon 0 10,193,988 13,296,651 20,528
North East Derbyshire 0 3,663,058 6,569,826 10,773
North East Lincolnshire 10,964,108 0 30,254,418 39,816
North Hertfordshire 0 15,061,206 17,889,168 24,528
North Kesteven 0 7,182,492 10,412,733 17,544
North Lincolnshire 0 4,061,454 38,473,789 54,948
North Norfolk 0 8,263,612 11,609,532 18,892
North Northamptonshire 0 3,805,815 62,711,987 102,117
North Somerset 1,177,813 0 31,794,617 46,167
North Tyneside 20,695,372 0 29,413,482 41,132
North Warwickshire 0 20,218,840 22,212,407 32,043
North West Leicestershire 0 22,549,822 25,043,387 43,632
North Yorkshire 0 22,456,594 110,554,288 154,986
North Yorkshire PCC-FRA 3,223,952 0 3,161,085 4,427
Northamptonshire PCC-FRA 2,536,513 0 3,065,812 4,798
Northumberland 27,475,434 0 44,018,022 66,994
Norwich 0 24,435,551 30,646,164 39,266
Nottingham 35,891,794 0 64,300,946 88,722
Nottinghamshire 92,292,759 0 20,681,039 30,102
Nottinghamshire Combined Fire Authority 7,641,209 0 3,611,101 5,155
Nuneaton and Bedworth 0 10,759,535 14,589,410 20,385
Oadby and Wigston 0 3,704,151 5,304,139 7,351
Oldham 37,883,133 0 29,333,753 85,003
Oxford 0 30,373,064 36,867,144 60,258
Oxfordshire 40,117,301 0 34,531,300 51,622
Pendle 0 4,133,827 8,357,575 12,405
Peterborough 0 4,591,798 48,175,081 68,578
Plymouth 15,491,285 0 45,026,541 61,173
Portsmouth 6,422,055 0 43,914,667 59,027
Preston 0 17,748,093 23,515,729 31,744
Reading 0 32,565,789 64,409,443 87,032
Redbridge 34,035,001 0 21,404,837 26,766
Redcar and Cleveland 13,851,937 0 23,553,066 28,194
Redditch 0 12,422,716 14,711,666 19,080
Reigate and Banstead 0 20,907,588 23,382,420 29,059
Ribble Valley 0 5,085,433 6,490,511 10,341
Richmond upon Thames 0 5,233,879 28,652,466 35,992
Rochdale 30,176,440 0 33,477,280 101,733
Rochford 0 6,219,290 8,022,126 11,643
Rossendale 0 3,348,523 5,609,644 8,658
Rother 0 5,463,347 7,927,645 12,632
Rotherham 30,088,725 0 36,513,568 52,418
Rugby 0 15,369,972 17,874,681 29,922
Runnymede 0 21,306,465 23,229,329 30,952
Rushcliffe 0 9,044,874 11,518,423 16,942
Rushmoor 0 20,223,203 22,693,239 29,911
Rutland 0 1,301,533 5,922,681 9,231
Salford 29,676,916 0 45,673,670 147,033
Sandwell 53,400,649 0 52,168,424 151,293
Sefton 31,855,694 0 35,514,094 96,019
Sevenoaks 0 14,743,129 17,133,604 22,656
Sheffield 52,212,644 0 97,978,558 136,114
Shropshire 10,544,851 0 42,446,456 63,219
Shropshire Combined Fire Authority 2,478,150 0 1,590,060 2,283
Slough 0 25,431,892 56,846,538 67,881
Solihull 0 21,404,427 52,748,350 144,800
Somerset 0 2,803,967 88,224,925 126,971
South Cambridgeshire 0 33,893,417 36,639,638 58,319
South Derbyshire 0 7,507,732 10,125,981 15,587
South Gloucestershire 0 27,930,046 67,005,647 181,297
South Hams 0 11,983,368 13,983,887 19,657
South Holland 0 6,040,709 9,511,651 13,532
South Kesteven 0 13,176,978 16,983,546 23,746
South Norfolk 0 8,743,950 11,982,204 20,560
South Oxfordshire 0 18,118,441 20,820,813 27,831
South Ribble 0 12,223,931 14,658,188 21,591
South Staffordshire 0 7,203,129 9,638,830 17,233
South Tyneside 36,711,344 0 14,600,190 20,163
South Yorkshire Fire and CD Authority 12,056,231 0 4,204,767 6,166
Southampton 5,807,767 0 51,618,316 68,659
Southend-on-Sea 12,734,922 0 23,880,403 32,534
Southwark 32,531,512 0 87,673,653 130,254
Spelthorne 0 18,388,957 20,390,009 27,142
St Albans 0 27,900,939 30,520,489 36,925
St. Helens 22,430,254 0 25,519,933 74,907
Stafford 0 15,967,317 18,897,435 27,426
Staffordshire 78,766,515 0 26,212,326 38,053
Staffordshire Moorlands 0 5,519,932 8,240,495 12,330
Staffordshire PCC-FRA 6,213,485 0 3,765,247 5,487
Stevenage 0 18,241,286 20,909,991 26,105
Stockport 4,261,534 0 45,447,184 124,398
Stockton-on-Tees 3,870,693 0 37,283,962 51,073
Stoke-on-Trent 33,682,240 0 41,912,435 61,702
Stratford-on-Avon 0 20,202,302 22,765,160 33,080
Stroud 0 10,258,546 12,821,148 21,131
Suffolk 80,671,437 0 25,876,764 39,313
Sunderland 47,411,904 0 41,670,941 58,268
Surrey 63,980,293 0 55,449,410 71,543
Surrey Heath 0 14,134,283 15,761,359 19,989
Sutton 18,257,370 0 19,522,751 26,807
Swale 0 15,815,358 20,266,220 34,189
Swindon 0 19,526,138 53,025,057 72,843
Tameside 29,806,875 0 28,598,071 82,038
Tamworth 0 10,651,153 13,077,171 17,750
Tandridge 0 8,705,185 10,218,951 13,490
Teignbridge 0 10,063,954 13,584,751 19,861
Telford and Wrekin 4,808,211 0 35,381,988 48,640
Tendring 0 6,626,949 11,875,189 18,902
Test Valley 0 20,824,636 23,295,029 34,887
Tewkesbury 0 14,443,332 16,358,655 21,214
Thanet 0 9,546,910 14,789,891 22,437
Three Rivers 0 15,427,770 17,497,219 24,043
Thurrock 0 25,933,284 60,383,035 81,777
Tonbridge and Malling 0 25,884,156 28,272,043 34,919
Torbay 15,904,175 0 17,854,088 25,059
Torridge 0 2,854,412 5,324,035 9,544
Tower Hamlets 1,780,937 0 113,914,276 157,927
Trafford 0 37,328,533 75,109,507 186,386
Tunbridge Wells 0 20,290,278 22,753,827 30,226
Tyne and Wear Fire and CD Authority 12,157,829 0 3,969,147 5,270
Uttlesford 0 18,012,514 19,622,883 26,791
Vale of White Horse 0 25,832,044 28,290,783 39,925
Wakefield 14,635,212 0 60,199,031 91,342
Walsall 39,097,138 0 38,462,375 103,822
Waltham Forest 50,045,862 0 22,735,624 29,778
Wandsworth 37,391,934 0 39,284,931 52,330
Warrington 0 18,213,390 50,716,035 66,267
Warwick 0 25,263,520 28,839,378 40,424
Warwickshire 39,994,609 0 26,500,001 38,964
Watford 0 25,206,562 28,151,932 32,908
Waverley 0 15,037,777 17,115,364 22,930
Wealden 0 11,327,813 14,391,190 22,684
Welwyn Hatfield 0 27,342,875 30,362,723 40,052
West Berkshire 0 27,631,456 46,409,668 61,843
West Devon 0 3,489,177 5,198,803 7,386
West Lancashire 0 10,226,485 13,665,264 19,143
West Lindsey 0 3,834,953 6,970,763 11,128
West Midlands Fire Authority 24,621,941 0 10,372,353 14,538
West Northamptonshire 0 35,522,986 87,539,952 132,996
West of England Combined Authority 0 0 0 29,980
West Oxfordshire 0 13,780,045 16,006,424 24,106
West Suffolk 0 25,348,920 30,041,950 42,178
West Sussex 46,056,933 0 36,165,856 48,795
West Yorkshire Fire and CD Authority 17,731,404 0 7,930,143 11,269
Westminster 0 559,932,146 653,696,815 728,551
Westmorland and Furness 0 2,372,797 42,976,993 63,535
Wigan 34,269,093 0 38,965,995 114,353
Wiltshire 0 20,277,586 80,333,596 114,353
Winchester 0 21,912,181 24,225,678 35,189
Windsor and Maidenhead 0 31,205,070 44,409,006 53,316
Wirral 51,167,292 0 33,341,245 99,147
Woking 0 18,610,727 20,825,234 27,008
Wokingham 0 22,954,054 37,603,867 51,290
Wolverhampton 41,500,640 0 41,155,309 112,607
Worcester 0 13,413,823 16,126,861 22,698
Worcestershire 47,920,576 0 17,943,791 25,587
Worthing 0 10,062,052 12,855,365 16,485
Wychavon 0 15,824,819 18,576,325 27,887
Wyre 0 8,041,283 11,578,128 16,199
Wyre Forest 0 9,063,521 12,013,131 16,801
York 0 17,016,679 44,565,446 61,922

”

Column A	Column B	Column C	Column D	Column E
The council for the local government area of—	Value of P for the year commencing on 1st April 2023 (£)	Value of Q for the year commencing on 1st April 2023 (£)	Business rates baseline for the year commencing on 1st April 2023 (£)	Value of Z1 for the year commencing on 1st April 2023 (£)
Adur	0	5,886,196	7,719,480	10,911
Amber Valley	0	10,360,545	13,703,470	19,421
Arun	0	9,726,719	13,532,700	21,982
Ashfield	0	11,284,697	15,315,304	23,297
Ashford	0	16,320,213	19,305,528	29,925
Avon Combined Fire Authority	6,271,165	0	5,044,356	6,938
Babergh	0	7,819,032	10,037,763	15,150
Barking and Dagenham	36,759,775	0	23,098,271	28,955
Barnet	21,862,867	0	39,065,817	46,240
Barnsley	32,379,468	0	26,685,783	41,197
Basildon	0	28,170,558	34,085,389	43,825
Basingstoke and Deane	0	30,382,022	33,548,418	41,244
Bassetlaw	0	13,704,366	17,912,390	25,093
Bath and North East Somerset	0	10,097,415	34,672,574	93,998
Bedford	0	1,734,493	35,076,509	53,030
Bedfordshire Combined Fire Authority	3,684,977	0	2,479,349	3,568
Berkshire Combined Fire Authority	1,854,560	0	5,539,339	7,306
Bexley	14,290,871	0	23,732,548	35,109
Birmingham	157,052,169	0	214,565,283	629,024
Blaby	0	13,961,526	16,275,225	24,061
Blackburn with Darwen	25,217,750	0	21,016,187	32,904
Blackpool	27,212,957	0	22,901,451	30,681
Bolsover	0	6,751,926	9,787,847	15,376
Bolton	27,224,353	0	43,484,602	127,648
Boston	0	5,200,540	8,004,669	11,543
Bournemouth, Christchurch and Poole	0	21,229,964	78,183,093	101,737
Bracknell Forest	0	4,254,234	21,716,018	36,652
Bradford	75,668,497	0	68,800,405	98,654
Braintree	0	16,367,850	19,985,267	28,238
Breckland	0	9,871,557	13,979,140	21,583
Brent	50,245,858	0	41,380,259	57,902
Brentwood	0	10,941,769	12,663,102	15,082
Brighton and Hove	1,580,128	0	59,768,041	80,375
Bristol	0	8,215,098	114,030,729	288,324
Broadland	0	9,659,443	12,642,601	18,199
Bromley	10,963,461	0	28,949,681	38,222
Bromsgrove	0	9,396,054	11,207,573	16,613
Broxbourne	0	15,650,123	18,092,341	22,172
Broxtowe	0	7,946,720	10,952,626	15,295
Buckinghamshire	0	44,108,583	100,580,958	138,870
Buckinghamshire Combined Fire Authority	1,519,073	0	3,819,084	5,406
Burnley	0	6,621,251	11,045,332	17,408
Bury	11,692,014	0	25,664,456	69,366
Calderdale	13,947,565	0	29,861,238	43,111
Cambridge	0	40,338,554	44,770,194	71,611
Cambridgeshire	39,120,547	0	28,719,234	44,279
Cambridgeshire Combined Fire Authority	2,163,938	0	4,180,445	6,319
Camden	0	91,475,234	186,385,439	242,778
Cannock Chase	0	9,872,345	13,031,884	20,057
Canterbury	0	17,106,588	21,969,348	32,008
Castle Point	0	4,236,703	6,584,633	9,521
Central Bedfordshire	0	15,270,360	48,647,424	74,092
Charnwood	0	16,017,112	20,470,517	29,592
Chelmsford	0	29,285,318	32,820,993	43,546
Cheltenham	0	20,896,337	23,844,113	31,135
Cherwell	0	32,835,446	36,797,195	54,366
Cheshire Combined Fire Authority	5,302,260	0	4,521,211	6,158
Cheshire East	0	27,641,751	71,769,947	97,691
Cheshire West and Chester	0	18,669,037	73,603,382	101,156
Chesterfield	0	11,643,228	15,142,992	21,935
Chichester	0	18,101,252	20,437,427	27,931
Chorley	0	7,560,591	10,611,701	15,910
City of London	0	269,684,647	286,982,441	404,543
Cleveland Combined Fire Authority	7,750,977	0	1,964,569	2,554
Colchester	0	20,347,877	24,836,708	36,040
Cornwall	28,729,088	0	87,603,051	270,932
Cotswold	0	12,908,167	14,856,773	21,310
Coventry	21,664,173	0	62,224,956	175,383
Crawley	0	46,978,255	50,757,507	61,186
Croydon	36,170,303	0	40,644,817	50,717
Cumberland	11,476,705	0	51,461,223	72,393
Cumbria Fire Authority	3,923,065	0	1,937,235	2,774
Dacorum	0	29,333,958	32,464,001	41,245
Darlington	8,101,244	0	15,662,817	22,978
Dartford	0	27,399,900	30,217,442	42,185
Derby	18,705,295	0	41,175,198	59,130
Derbyshire	97,996,439	0	19,102,126	28,400
Derbyshire Combined Fire Authority	6,356,900	0	2,962,435	4,362
Derbyshire Dales	0	6,567,836	8,305,627	12,622
Devon	83,441,759	0	23,050,422	34,403
Devon and Somerset Combined Fire Authority	10,887,414	0	5,638,643	8,174
Doncaster	34,170,637	0	45,053,771	72,405
Dorset	0	12,414,448	58,384,275	81,371
Dorset and Wiltshire Fire and Rescue Authority	5,327,867	0	5,517,203	7,557
Dover	0	15,277,266	19,120,931	26,820
Dudley	24,864,847	0	46,589,267	122,367
Durham	75,762,939	0	56,302,040	86,229
Durham Combined Fire Authority	5,919,966	0	1,469,557	2,229
Ealing	25,182,620	0	54,807,788	69,433
East Cambridgeshire	0	6,409,166	8,967,553	14,461
East Devon	0	11,520,099	14,287,232	24,786
East Hampshire	0	12,658,493	14,625,155	20,400
East Hertfordshire	0	18,913,687	21,736,012	29,142
East Lindsey	0	7,816,937	14,198,149	24,332
East Riding of Yorkshire	13,013,238	0	42,207,857	73,455
East Staffordshire	0	20,557,717	23,876,745	32,291
East Suffolk	0	23,707,532	30,891,652	53,761
East Sussex	64,906,050	0	12,967,419	19,003
East Sussex Combined Fire Authority	5,394,619	0	2,659,500	3,752
Eastbourne	0	10,438,349	14,227,207	18,889
Eastleigh	0	21,907,335	24,587,631	30,523
Elmbridge	0	23,782,103	26,197,570	33,555
Enfield	36,488,357	0	40,451,132	51,462
Epping Forest	0	12,526,708	15,981,605	22,871
Epsom and Ewell	0	8,924,993	10,397,842	13,497
Erewash	0	6,601,406	10,049,921	14,308
Essex	135,311,977	0	47,934,364	65,353
Essex PCC-Fire	10,091,986	0	7,045,400	9,594
Exeter	0	25,257,946	29,542,532	40,054
Fareham	0	16,832,266	18,833,051	23,665
Fenland	0	7,243,731	11,084,141	15,904
Folkestone and Hythe	0	6,754,369	10,626,598	16,378
Forest of Dean	0	3,759,963	6,449,140	10,558
Fylde	0	8,509,760	10,517,510	14,328
Gateshead	21,214,218	0	39,443,144	52,710
Gedling	0	6,278,935	9,470,506	13,662
Gloucester	0	17,351,704	21,194,857	29,183
Gloucestershire	54,680,777	0	23,923,823	33,633
Gosport	0	4,175,844	6,774,515	10,310
Gravesham	0	7,222,256	10,298,018	15,713
Great Yarmouth	0	8,579,518	12,563,925	17,096
Greater London Authority	0	539,739,302	1,660,198,032	3,904,092
Greater Manchester Combined Authority	22,094,279	0	11,141,165	15,534
Greenwich	62,268,197	0	24,342,770	41,756
Guildford	0	32,512,491	35,550,611	45,623
Hackney	69,606,598	0	45,584,885	73,545
Halton	11,920,046	0	25,534,850	74,044
Hammersmith and Fulham	0	11,955,703	76,126,357	86,771
Hampshire	73,545,243	0	51,208,635	67,894
Hampshire and Isle of Wight Fire and Rescue Authority	8,991,437	0	8,039,931	10,758
Harborough	0	16,894,676	18,731,509	29,220
Haringey	59,735,597	0	25,321,860	32,898
Harlow	0	17,247,160	20,482,035	24,341
Harrow	23,238,520	0	17,921,732	22,614
Hart	0	12,656,473	14,090,245	16,342
Hartlepool	11,965,752	0	17,591,380	20,112
Hastings	0	6,016,303	9,978,755	13,489
Havant	0	10,167,199	13,640,307	18,586
Havering	8,734,605	0	27,116,301	34,870
Hereford and Worcester Combined Fire Authority	3,399,494	0	2,501,048	3,609
Herefordshire	9,032,291	0	24,830,058	37,526
Hertfordshire	67,513,722	0	61,191,519	78,442
Hertsmere	0	24,370,395	27,195,056	36,647
High Peak	0	8,834,577	11,290,896	16,199
Hillingdon	0	53,137,410	102,125,760	129,970
Hinckley and Bosworth	0	11,399,777	14,095,807	22,240
Horsham	0	16,953,004	19,081,935	27,217
Hounslow	0	9,182,825	60,328,979	76,838
Humberside Combined Fire Authority	10,159,145	0	3,103,092	4,627
Huntingdonshire	0	21,393,288	26,148,399	36,500
Hyndburn	0	4,838,969	8,574,430	13,891
Ipswich	0	17,355,884	21,876,173	29,406
Isle of Wight	12,209,734	0	19,867,511	29,806
Isles of Scilly	668,255	0	941,466	1,222
Islington	9,705,220	0	78,738,965	108,052
Kensington and Chelsea	0	40,448,831	95,151,690	104,011
Kent	140,865,025	0	54,064,457	76,944
Kent Combined Fire Authority	8,497,089	0	6,963,746	9,843
King’s Lynn and West Norfolk	0	11,940,298	17,637,016	27,616
Kingston upon Hull	43,441,700	0	41,192,733	58,518
Kingston upon Thames	0	3,521,651	26,412,364	31,865
Kirklees	30,553,748	0	55,218,918	76,539
Knowsley	42,697,127	0	22,025,059	63,612
Lambeth	67,202,037	0	48,499,422	70,632
Lancashire	162,567,915	0	34,001,601	48,749
Lancashire Combined Fire Authority	11,597,168	0	4,671,182	6,714
Lancaster	0	20,435,957	26,387,400	35,046
Leeds	0	10,125,661	174,489,016	242,520
Leicester	50,111,026	0	55,007,294	78,691
Leicestershire	40,384,768	0	23,805,331	37,124
Leicestershire Combined Fire Authority	5,460,787	0	3,883,910	5,919
Lewes	0	8,812,198	11,138,992	16,763
Lewisham	79,696,506	0	19,017,622	26,910
Lichfield	0	12,801,214	14,997,179	20,937
Lincoln	0	12,135,384	16,092,307	22,644
Lincolnshire	95,087,069	0	20,548,047	31,117
Liverpool	82,243,755	0	101,075,761	284,847
Luton	12,767,238	0	37,791,393	47,715
Maidstone	0	21,618,916	25,000,735	34,517
Maldon	0	4,542,254	6,132,089	9,658
Malvern Hills	0	5,251,159	7,147,957	10,642
Manchester	5,858,726	0	179,598,558	499,916
Mansfield	0	7,145,550	11,017,234	15,694
Medway	3,159,362	0	46,859,100	63,381
Melton	0	4,582,650	5,959,963	8,901
Merseyside Fire and CD Authority	16,453,603	0	4,435,928	6,248
Merton	6,656,863	0	30,649,605	38,186
Mid Devon	0	4,733,116	7,029,010	11,085
Mid Suffolk	0	8,216,212	10,575,514	16,757
Mid Sussex	0	18,100,317	20,322,758	29,468
Middlesbrough	29,322,188	0	18,417,835	25,775
Milton Keynes	0	38,380,439	86,590,261	126,008
Mole Valley	0	17,681,155	19,015,497	22,927
New Forest	0	27,086,809	31,233,797	40,695
Newark and Sherwood	0	12,029,880	15,845,244	23,804
Newcastle upon Tyne	24,403,238	0	69,371,269	85,974
Newcastle-under-Lyme	0	10,683,225	14,559,052	21,101
Newham	73,565,403	0	42,076,589	72,797
Norfolk	133,043,146	0	27,776,514	40,803
North Devon	0	10,193,988	13,296,651	20,528
North East Derbyshire	0	3,663,058	6,569,826	10,773
North East Lincolnshire	10,964,108	0	30,254,418	39,816
North Hertfordshire	0	15,061,206	17,889,168	24,528
North Kesteven	0	7,182,492	10,412,733	17,544
North Lincolnshire	0	4,061,454	38,473,789	54,948
North Norfolk	0	8,263,612	11,609,532	18,892
North Northamptonshire	0	3,805,815	62,711,987	102,117
North Somerset	1,177,813	0	31,794,617	46,167
North Tyneside	20,695,372	0	29,413,482	41,132
North Warwickshire	0	20,218,840	22,212,407	32,043
North West Leicestershire	0	22,549,822	25,043,387	43,632
North Yorkshire	0	22,456,594	110,554,288	154,986
North Yorkshire PCC-FRA	3,223,952	0	3,161,085	4,427
Northamptonshire PCC-FRA	2,536,513	0	3,065,812	4,798
Northumberland	27,475,434	0	44,018,022	66,994
Norwich	0	24,435,551	30,646,164	39,266
Nottingham	35,891,794	0	64,300,946	88,722
Nottinghamshire	92,292,759	0	20,681,039	30,102
Nottinghamshire Combined Fire Authority	7,641,209	0	3,611,101	5,155
Nuneaton and Bedworth	0	10,759,535	14,589,410	20,385
Oadby and Wigston	0	3,704,151	5,304,139	7,351
Oldham	37,883,133	0	29,333,753	85,003
Oxford	0	30,373,064	36,867,144	60,258
Oxfordshire	40,117,301	0	34,531,300	51,622
Pendle	0	4,133,827	8,357,575	12,405
Peterborough	0	4,591,798	48,175,081	68,578
Plymouth	15,491,285	0	45,026,541	61,173
Portsmouth	6,422,055	0	43,914,667	59,027
Preston	0	17,748,093	23,515,729	31,744
Reading	0	32,565,789	64,409,443	87,032
Redbridge	34,035,001	0	21,404,837	26,766
Redcar and Cleveland	13,851,937	0	23,553,066	28,194
Redditch	0	12,422,716	14,711,666	19,080
Reigate and Banstead	0	20,907,588	23,382,420	29,059
Ribble Valley	0	5,085,433	6,490,511	10,341
Richmond upon Thames	0	5,233,879	28,652,466	35,992
Rochdale	30,176,440	0	33,477,280	101,733
Rochford	0	6,219,290	8,022,126	11,643
Rossendale	0	3,348,523	5,609,644	8,658
Rother	0	5,463,347	7,927,645	12,632
Rotherham	30,088,725	0	36,513,568	52,418
Rugby	0	15,369,972	17,874,681	29,922
Runnymede	0	21,306,465	23,229,329	30,952
Rushcliffe	0	9,044,874	11,518,423	16,942
Rushmoor	0	20,223,203	22,693,239	29,911
Rutland	0	1,301,533	5,922,681	9,231
Salford	29,676,916	0	45,673,670	147,033
Sandwell	53,400,649	0	52,168,424	151,293
Sefton	31,855,694	0	35,514,094	96,019
Sevenoaks	0	14,743,129	17,133,604	22,656
Sheffield	52,212,644	0	97,978,558	136,114
Shropshire	10,544,851	0	42,446,456	63,219
Shropshire Combined Fire Authority	2,478,150	0	1,590,060	2,283
Slough	0	25,431,892	56,846,538	67,881
Solihull	0	21,404,427	52,748,350	144,800
Somerset	0	2,803,967	88,224,925	126,971
South Cambridgeshire	0	33,893,417	36,639,638	58,319
South Derbyshire	0	7,507,732	10,125,981	15,587
South Gloucestershire	0	27,930,046	67,005,647	181,297
South Hams	0	11,983,368	13,983,887	19,657
South Holland	0	6,040,709	9,511,651	13,532
South Kesteven	0	13,176,978	16,983,546	23,746
South Norfolk	0	8,743,950	11,982,204	20,560
South Oxfordshire	0	18,118,441	20,820,813	27,831
South Ribble	0	12,223,931	14,658,188	21,591
South Staffordshire	0	7,203,129	9,638,830	17,233
South Tyneside	36,711,344	0	14,600,190	20,163
South Yorkshire Fire and CD Authority	12,056,231	0	4,204,767	6,166
Southampton	5,807,767	0	51,618,316	68,659
Southend-on-Sea	12,734,922	0	23,880,403	32,534
Southwark	32,531,512	0	87,673,653	130,254
Spelthorne	0	18,388,957	20,390,009	27,142
St Albans	0	27,900,939	30,520,489	36,925
St. Helens	22,430,254	0	25,519,933	74,907
Stafford	0	15,967,317	18,897,435	27,426
Staffordshire	78,766,515	0	26,212,326	38,053
Staffordshire Moorlands	0	5,519,932	8,240,495	12,330
Staffordshire PCC-FRA	6,213,485	0	3,765,247	5,487
Stevenage	0	18,241,286	20,909,991	26,105
Stockport	4,261,534	0	45,447,184	124,398
Stockton-on-Tees	3,870,693	0	37,283,962	51,073
Stoke-on-Trent	33,682,240	0	41,912,435	61,702
Stratford-on-Avon	0	20,202,302	22,765,160	33,080
Stroud	0	10,258,546	12,821,148	21,131
Suffolk	80,671,437	0	25,876,764	39,313
Sunderland	47,411,904	0	41,670,941	58,268
Surrey	63,980,293	0	55,449,410	71,543
Surrey Heath	0	14,134,283	15,761,359	19,989
Sutton	18,257,370	0	19,522,751	26,807
Swale	0	15,815,358	20,266,220	34,189
Swindon	0	19,526,138	53,025,057	72,843
Tameside	29,806,875	0	28,598,071	82,038
Tamworth	0	10,651,153	13,077,171	17,750
Tandridge	0	8,705,185	10,218,951	13,490
Teignbridge	0	10,063,954	13,584,751	19,861
Telford and Wrekin	4,808,211	0	35,381,988	48,640
Tendring	0	6,626,949	11,875,189	18,902
Test Valley	0	20,824,636	23,295,029	34,887
Tewkesbury	0	14,443,332	16,358,655	21,214
Thanet	0	9,546,910	14,789,891	22,437
Three Rivers	0	15,427,770	17,497,219	24,043
Thurrock	0	25,933,284	60,383,035	81,777
Tonbridge and Malling	0	25,884,156	28,272,043	34,919
Torbay	15,904,175	0	17,854,088	25,059
Torridge	0	2,854,412	5,324,035	9,544
Tower Hamlets	1,780,937	0	113,914,276	157,927
Trafford	0	37,328,533	75,109,507	186,386
Tunbridge Wells	0	20,290,278	22,753,827	30,226
Tyne and Wear Fire and CD Authority	12,157,829	0	3,969,147	5,270
Uttlesford	0	18,012,514	19,622,883	26,791
Vale of White Horse	0	25,832,044	28,290,783	39,925
Wakefield	14,635,212	0	60,199,031	91,342
Walsall	39,097,138	0	38,462,375	103,822
Waltham Forest	50,045,862	0	22,735,624	29,778
Wandsworth	37,391,934	0	39,284,931	52,330
Warrington	0	18,213,390	50,716,035	66,267
Warwick	0	25,263,520	28,839,378	40,424
Warwickshire	39,994,609	0	26,500,001	38,964
Watford	0	25,206,562	28,151,932	32,908
Waverley	0	15,037,777	17,115,364	22,930
Wealden	0	11,327,813	14,391,190	22,684
Welwyn Hatfield	0	27,342,875	30,362,723	40,052
West Berkshire	0	27,631,456	46,409,668	61,843
West Devon	0	3,489,177	5,198,803	7,386
West Lancashire	0	10,226,485	13,665,264	19,143
West Lindsey	0	3,834,953	6,970,763	11,128
West Midlands Fire Authority	24,621,941	0	10,372,353	14,538
West Northamptonshire	0	35,522,986	87,539,952	132,996
West of England Combined Authority	0	0	0	29,980
West Oxfordshire	0	13,780,045	16,006,424	24,106
West Suffolk	0	25,348,920	30,041,950	42,178
West Sussex	46,056,933	0	36,165,856	48,795
West Yorkshire Fire and CD Authority	17,731,404	0	7,930,143	11,269
Westminster	0	559,932,146	653,696,815	728,551
Westmorland and Furness	0	2,372,797	42,976,993	63,535
Wigan	34,269,093	0	38,965,995	114,353
Wiltshire	0	20,277,586	80,333,596	114,353
Winchester	0	21,912,181	24,225,678	35,189
Windsor and Maidenhead	0	31,205,070	44,409,006	53,316
Wirral	51,167,292	0	33,341,245	99,147
Woking	0	18,610,727	20,825,234	27,008
Wokingham	0	22,954,054	37,603,867	51,290
Wolverhampton	41,500,640	0	41,155,309	112,607
Worcester	0	13,413,823	16,126,861	22,698
Worcestershire	47,920,576	0	17,943,791	25,587
Worthing	0	10,062,052	12,855,365	16,485
Wychavon	0	15,824,819	18,576,325	27,887
Wyre	0	8,041,283	11,578,128	16,199
Wyre Forest	0	9,063,521	12,013,131	16,801
York	0	17,016,679	44,565,446	61,922

Explanatory note

(This note is not part of the Regulations)

These Regulations make various amendments to the system for the local retention of non-domestic rates (“NDR”) established by Schedule 7B to the Local Government Finance Act 1988 (the “1988 Act”).

The Non-Domestic Rating (Rates Retention) Regulations 2013 (S.I. 2013/452) (the “Rates Retention Regulations”) make provision about payments by billing authorities (the authorities which bill for non-domestic rates, such as district and unitary councils) to major precepting authorities (authorities, such as county councils, fire and rescue authorities and police and crime commissioners, that impose their own share of a council tax bill). The Hartlepool and Middlesbrough Development Corporations now have the power to exercise functions under section 47 of the 1988 Act and, in doing so, may have to make a payment to billing authorities to compensate them for lost NDR income. Regulation 2 of these Regulations amends the Rates Retention Regulations so that major precepting authorities receive a share of any payment. Regulation 2 also makes amendments consequential on the Non-Domestic Rating Act 2023 (c. 53) (the “2023 Act”).

The Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (the “L&SN Regulations”) prescribe ‘business rates baselines’ (“BRBs”) and thresholds for the purposes of calculating levy and safety net payments. Regulation 3 amends the L&SN Regulations to adjust the BRBs and thresholds following the 2023 revaluation of the rateable values of non-domestic properties across England. The calculation of levy and safety net payments also uses authorities’ retained rates income. Schedule 1 to the L&SN Regulations provides for how this is to be calculated. Regulation 3 amends Schedule 1 in consequence of the 2023 Act and to reflect new guidance on discretionary relief issued by the Secretary of State.

Copies of the guidance are available online, as indicated in the footnotes to these Regulations. Hard copies of the guidance can be obtained free of charge by writing to the Local Government Finance Team, Department for Levelling Up, Housing and Communities, 2 Marsham Street, Westminster, London, SW1P 4DF.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024

Annotations to the whole text

Footnotes

Contents

1Citation, commencement and extent

2Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

3Amendment of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013

Signature

Schedule 1

Schedule 2

Explanatory note