{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2012/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2012/note.json",
  "legislation": "uksi/2012/664",
  "legislation_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-amendment-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder Part 2 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 3 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 those contributions are made after the year ends.\nThese Regulations amend the rules contained in the Non-Domestic Rating Contributions (England) Regulations 1992 (“the 1992 Regulations”) for the calculation of non-domestic rating contributions and the assumptions to be made in calculating the provisional amount of the non-domestic rating contributions for the financial years beginning on or after 1st April 2012. They amend the deductions that may be made by certain authorities in relation to discretionary relief (section 47 of the Local Government Finance Act 1988), for hereditaments situated in particular areas, designated by Government as new Enterprise Zones. The Regulations also correct an error in the Regulations relating to the rateable value limit for rural rate relief. An impact assessment has not been prepared for this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/664/note",
    "retrieved_at": "2026-10-29T01:38:28.782816+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."
}