{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/3234",
  "legislation_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder Part II of Schedule 8 to the Local Government Finance Act 1988 (“the 1988 Act”), billing authorities are required to pay amounts (called non-domestic rating contributions) to an account held by the Secretary of State (“the national non-domestic rating pool”). The national non-domestic rating pool is subsequently distributed to authorities under the rules in Part III of Schedule 8 to the 1988 Act. Payments into the national non-domestic rating pool in respect of the provisional amount of the non-domestic rating contributions are made during the financial year, final calculations and adjustments of the non-domestic rating contributions are made after the year ends.\nThese Regulations amend the rules for calculation of non-domestic rating contributions and the assumptions to be made in calculating the provisional amount of the non-domestic rating contributions contained in the Non-Domestic Rating Contributions (England) Regulations 1992 (“the 1992 Regulations”), for financial years beginning on or after 1st April 2005. They make amendments in relation to—\n(a) the offset for a special authority in paragraph 1(4) of Schedule 1 to the 1992 Regulations;\n(b) the national cost of collection figure in paragraph 4(4) of Schedule 1 to the 1992 Regulations;\n(c) the cost factors in Part II of Schedule 1 to the 1992 Regulations;\n(d) the buoyancy factor in paragraph 2(12) of Schedule 2 to the 1992 regulations; and\n(e) the losses in collection percentages in paragraph 8(1) of Schedule 2 to the 1992 Regulations.\nFollowing an amendment to the 1988 Act by sections 61 and 62 of the Local Government Act 2003 (c. 26), a small business non-domestic rating multiplier is created in addition to the existing standard non-domestic rating multiplier. The amendments to regulation 2 of the 1992 Regulations are consequential to the creation of this new multiplier.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3234/note",
    "retrieved_at": "2026-10-29T05:13:53.699229+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."
}