Paragraph 5

England and Wales

(1)

This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year F1and has effect subject to any provision made by virtue of paragraph 6(2A) below.

(2)

By such time before the year begins as the F2Welsh Ministers may direct, a F3billing authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Welsh Ministers.

(3)

If the authority fails to comply with sub-paragraph (2) above or if the F4Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations F5they may make F6their own calculation of the amount; and where F7they make such a calculation F8they shall inform the authority why F9they have done so and shall inform it of the amount calculated.

C1(4)

The authority shall be liable to pay to the F10Welsh Ministers an amount (the provisional amount) equal to—

(a)

that calculated and notified under sub-paragraph (2) above, or

(b)

if sub-paragraph (3) above applies, that calculated by the Welsh Ministers under it.

(5)

The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the F11Welsh Ministers may direct.

(6)

After the year ends the authority shall—

(a)

calculate the amount of its non-domestic rating contribution for the year,

F12(b)

notify the amount so calculated to the F13Welsh Ministers

F14(ba)

F15... notify to the F16Welsh Ministers, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above, and

(c)

arrange for the calculationF17, and the amount or amounts notifiable under paragraphs (b) and (ba) above, F18to be certified F19under arrangements made by the Auditor General for Wales.

F20(6A)

The F21... F22Auditor General for WalesF23... shall send a copy of the certification of the calculation and the amount F24or amounts to the F25Welsh Ministers.

(7)

If the authority fails to comply with sub-paragraph (6) above by such time as the F26Welsh Ministers direct, F27they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.

(8)

If, at any time after the year ends, the F28Welsh Ministers receive notification from an authority under F29sub-paragraph (6)(b) above above F30they shall—

(a)

calculate the amount of the difference (if any) between the amount notified and the provisional amount, and

(b)

if there is a difference, inform the authority of the amount of the difference.

(9)

If the amount notified under sub-paragraph (6)(b) above above exceeds the provisional amount the authority shall pay an amount equal to the difference to the F31Welsh Ministers at such time as F32they may direct.

F33(10)

If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the F34Welsh Ministers shall—

(a)

if F35they believe that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of F36their reasons for that belief;

(b)

if F37they are not of that belief, pay to the authority, at such time as F38they decide F39... , an amount equal to the difference between the amount so notified and the provisional amount.

(11)

Sub-paragraph (12) below applies where—

(a)

at any time after the year ends the F40Welsh Ministers have received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to F41them in relation to the authority under sub-paragraph (6A) above, and

(b)

the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the F42Welsh Ministers under sub-paragraph (6)(b) above.

(12)

Where this sub-paragraph applies the F43Welsh Ministers shall—

(a)

calculate the amount of the difference (if any) between the certified amount and the provisional amount, and

(b)

if there is a difference, inform the authority of the amount of the difference.

(13)

If at the time the F44Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—

(a)

sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and

(b)

sub-paragraph (14) below shall apply.

(14)

Where this sub-paragraph applies—

(a)

if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the F45Welsh Ministers at such time as F46they may direct, and

(b)

if the certified amount is less than the provisional amount the F47Welsh Ministers shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as F48they decide F49... .

(15)

Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the F50Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—

(a)

for the making of payments by the F51Welsh Ministers or the authority, and

(b)

as to the time at which any such payment must be made.

Annotations

Textual amendments

F1: Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 42(2)
F2: Words in Sch. 8 para. 5(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(2)
F3: Words in Sch. 8 Pt. II para. 5(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(6) (with s. 118(1)(2)(4))
F4: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(a)
F5: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(b)
F6: Word in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(c)
F7: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(d)
F8: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(e)
F9: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(f)
F10: Words in Sch. 8 para. 5(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(4)
F11: Words in Sch. 8 para. 5(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(5)
F12: Sch. 8 Pt. II para. 5(6)(b)(c) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(7) (with s. 118(1)(2)(4))
F13: Words in Sch. 8 para. 5(6)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(a)
F14: Sch. 8 para. 5(6)(ba) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(a), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
F15: Words in Sch. 8 para. 5(6)(ba) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(b)
F16: Words in Sch. 8 para. 5(6)(ba) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(3)
F17: Words in Sch. 8 para. 5(6)(c) substituted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(b), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
F18: Words in Sch. 8 para. 5(6)(c) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(a); S.I. 2005/558, art. 2, Sch. 1
F19: Words in Sch. 8 para. 5(6)(c) substituted for Sch. 8 para. 5(6)(c)(i)(ii) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(c)
F20: Sch. 8 Pt. II para. 5(6A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(8) (with s. 118(1)(2)(4))
F21: Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(a)
F22: Words in Sch. 8 para. 5(6A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(b); S.I. 2005/558, art. 2, Sch. 1
F23: Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(b)
F24: Words in Sch. 8 para. 5(6A) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
F25: Words in Sch. 8 para. 5(6A) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(c)
F26: Words in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(a)
F27: Word in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(b)
F28: Words in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(a)
F29: Words in Sch. 8 Pt. II para. 5(8)(9) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(9) (with s. 118(1)(2)(4))
F30: Word in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(b)
F31: Words in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(a)
F32: Word in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(b)
F33: Sch. 8 Pt. II para. 5(10)-(15) substituted (6.3.1992) for para. 5(10) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(10) (with s. 118(1)(2)(4))
F34: Words in Sch. 8 para. 5(10) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(a)
F35: Words in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(i)
F36: Word in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(ii)
F37: Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(i)
F38: Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(ii)
F39: Words in Sch. 8 para. 5(10)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(iii)
F40: Words in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(i)
F41: Word in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(ii)
F42: Words in Sch. 8 para. 5(11)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(b)
F43: Words in Sch. 8 para. 5(12) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(13)
F44: Words in Sch. 8 para. 5(13) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(14)
F45: Words in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(i)
F46: Word in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(ii)
F47: Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(i)
F48: Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(ii)
F49: Words in Sch. 8 para. 5(14)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(iii)
F50: Words in Sch. 8 para. 5(15) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(a)
F51: Words in Sch. 8 para. 5(15)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(b)

Modifications

C1

Sch. 8 para. 5(4)(5)(7)(9)(10) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)

Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)

Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

Notes on Part II

Textual amendments

F1: Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)