{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/schedule-3",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013/schedule-3.json",
  "legislation": "ukdsi/2013/9780111532959",
  "legislation_title": "The Non-Domestic Rating (Rates Retention) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-rates-retention-regulations-2013",
  "path": "schedule/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Transfer from collection fund to general fund",
  "text": "The amount to be transferred is the amount calculated in accordance with the formula:\nPQ+R+(S−T)+(U−V) Where—\nP is the billing authority’s non-domestic rating income for the year\nQ is —\n(a) 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;\n(b) 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;\n(c) 40% where the billing authority is a district council in an area for which there is a county council; and\n(d) 30% where the billing authority is a London borough council or the Common Council of the City of London;\nR is the billing authority’s allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;\nS is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year;\nT is the amount of any payment made to a county council in accordance with regulation 7 (payments with respect to county matters);\nU is the amount of a deduction from the central share payment made in accordance with regulation 4(1);\nV is the total of any amounts paid to major precepting authorities in accordance with regulation 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111532959/schedule/3",
    "retrieved_at": "2026-10-30T14:50:47.039517+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."
}