{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-miscellaneous-amendments-regulations-2024/note",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-miscellaneous-amendments-regulations-2024/note.json",
  "legislation": "ukdsi/2024/9780348257717",
  "legislation_title": "The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-miscellaneous-amendments-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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”).\nThe 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”).\nThe 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.\nCopies 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.\nAn 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2024/9780348257717/note",
    "retrieved_at": "2026-10-30T14:41:29.551650+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}