# The Non-Domestic Rating Contributions (England) Regulations 1989

S.I. 1989/2435 · made 20 December 1989

Under Part II of Schedule 8 to the Local Government Finance Act 1988 (c. 41), charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contributions are made during the financial year, final calculations and payments being made after the year ends. These Regulations contain rules for the calculation of those contributions.

Made under: Local Government Finance Act 1988 (Section 140, Section 143, Section 146, Schedule 8 paragraph 4, Schedule 8 paragraph 6)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1989/pdf/uksi_19892435_en.pdf

## Introductory text

LOCAL GOVERNMENT, ENGLAND AND WALES
FINANCE
Made 20th December 1989
Laid before Parliament 22nd December 1989
Coming into force 29th December 1989
The Secretary of State, in exercise of the powers conferred on him by sections 140(4), 143(1) and (2) and 146(6) of, and paragraphs 4(1) and (5) and 6(2), (2A), (5) and (6) of Schedule 8 to, the Local Government Finance Act 1988, and of all other powers enabling him in that behalf, hereby makes the following Regulations:—

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating Contributions (England) Regulations 1989 and shall come into force on 29th December 1989.

## 2 Interpretation

(1) In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“charging authority” means an English charging authority;
“preceding year” means a chargeable financial year preceding the year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made;
“provisional amount” means, except in regulation 5(1)(a), the provisional amount arrived at under paragraph 5 of Schedule 8 to the Act as regards a charging authority for a financial year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations;
“relevant day” means a day in the chargeable financial year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made.
(2) In Schedules 1 and 2 to these Regulations, a reference to the chargeable amounts payable to a charging authority under sections 43 and 45 of the Act shall in relation to a special authority be taken to be a reference to the chargeable amounts which would be payable to the authority under those sections if the authority’s non-domestic rating multiplier were equal to the required minimum for the chargeable financial year in respect of which the chargeable amounts are payable.

## 3 Calculation of non-domestic rating contributions

The rules for the calculation under paragraph 5 of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution for a chargeable financial year are the rules contained in Schedule 1 to these Regulations.

## 4 Assumptions relating to provisional amounts

A calculation under paragraph 5(2) or (3) of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution shall be made on the basis of the information before the person making the calculation at the time he makes it, read subject to the assumptions prescribed in Schedule 2 to these Regulations.

## 5 Recalculation of provisional amounts

(1) Regulation 6 applies as regards a charging authority for a financial year in which—
(a) a provisional amount has been arrived at, under paragraph 5 of Schedule 8 to the Act, as regards the charging authority for the financial year, and
(b) the prescribed conditions are fulfilled.
(2) The prescribed conditions are—
(a) that the charging authority has on a day in the financial year calculated an amount, under paragraph (3) below, which is less than the provisional amount for the authority for the year,
(b) that the difference between the amount calculated under paragraph
(3) below and the provisional amount for the authority is greater than the amount calculated under paragraph (4) below,
(c) that the charging authority has notified the Secretary of State of the amount calculated under paragraph (3) below, and the day on which that amount was calculated, and
(d) that the Secretary of State believes that the amount calculated by the charging authority under paragraph (3) below is likely to have been calculated in accordance with that paragraph and informs the charging authority of his belief.
(3) The amount calculated under this paragraph is the total of the amounts calculated on the relevant day in accordance with Parts I and II of Schedule 3 to these Regulations.
(4) The amount calculated under this paragraph is the amount, expressed in pounds, of the relevant population of the area of the charging authority for the financial year multiplied—
(a) if the amount calculated in accordance with paragraph (3) above is calculated before 1st October in the financial year, by a factor of 10 and
(b) if the amount calculated in accordance with paragraph (3) above is calculated on or after 1st October in the financial year, by a factor of 20.
(5) In paragraph (4) above “relevant population” means relevant population calculated under paragraph 4 of Schedule 12A to the Act.

## 6 Recalculation of provisional amounts

(1) Where this regulation applies, for the purposes of paragraph 5 of Schedule 8 to the Act the provisional amount for the charging authority for the financial year is to be treated as being that amount recalculated as regards the authority for the year under paragraph (2) below.
(2) The amount recalculated under this paragraph is the total of the amounts calculated in accordance with Parts I and II of Schedule 3 to these Regulations, taking as the day on which the calculations in accordance with that Schedule are made the day on which the relevant calculation was made.
(3) In paragraph (2) above, the relevant calculation means the calculation under regulation 5(3) by virtue of which this regulation applies.

## 7 Repayments as a result of a recalculation

(1) Where regulation 6 applies as regards a charging authority for a financial year, the Secretary of State shall repay to the charging authority the amount calculated in accordance with paragraph (2) below.
(2) The amount is the difference between—
(a) the total of the amounts paid by the authority to the Secretary of State under paragraph 5(5) of Schedule 8 to the Act on relevant days preceding the day on which the recalculation was made, and
(b) the amount calculated in accordance with the formula
A×BC where—
A is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2),
B is the total of the amounts directed by the Secretary of State to be paid by the authority on relevant days preceding the day on which the recalculation was made, and
C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.
(3) In paragraph (2) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).
(4) The amount calculated in accordance with paragraph (2) above shall be paid by the Secretary of State at such time as he decides.

## 8 Reduced payments as a result of a recalculation

(1) Where regulation 6 applies as regards a charging authority for a financial year, the amount of an instalment directed by the Secretary of State, under paragraph 5(5) of Schedule 8 to the Act, to be paid by the charging authority on or after the day on which the recalculation was made shall be treated as being the amount calculated in accordance with the formula
A×BC where—
A is the amount the Secretary of State directed to be paid by the authority in the instalment,
B is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2), and
C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.
(2) In paragraph (1) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).

## Signature

Chris Patten
Secretary of State for the Environment
20th December 1989

## Schedule 1: RULES FOR THE CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

### Part I: CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

## 1 

(1) In relation to each charging authority there shall be calculated for a chargeable financial year the amounts described in paragraphs 2 to 11 of this Schedule.
(2) From the amount described in paragraph 2 there shall be deducted the amounts described in paragraphs 3 to 9, and to that amount there shall be added the amounts described in paragraphs 10 and 11.
(3) The amount calculated under sub-paragraph (2) above shall be the authority’s non-domestic rating contribution for the year.

## 2 Gross amount due to the authority

The amount which is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, without taking into account any determination under section 47 of the Act or reduction or remission under section 49 of the Act in respect of a relevant day.

## 3 Deductions from gross amount

The amount which is 25% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

## 4 Deductions from gross amount

The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

## 5 Deductions from gross amount

The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any reduction or remission by the authority under section 49 of the Act were taken into account.

## 6 Deductions from gross amount

(1) The amount calculated in accordance with the formula:
A×XB+C×YD where—
A is the number of hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,
B is the total of A for all charging authorities,
C is the total of the rateable values shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,
D is the total of C for all charging authorities,
X is 80% of the amount allowed for the costs of collection and recovery,
Y is 20% of the amount allowed for the costs of collection and recovery.
(2) For the purposes of sub-paragraph (1) above, where the financial year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act, the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.
(3) The cost factor for each authority is the cost factor shown for the authority in Part II of this Schedule.
(4) The amount allowed for the costs of collection and recovery is, in relation to calculations for the chargeable financial year beginning in 1990, £42.5 million.

## 7 Deductions from gross amount

The amounts which—
(a) are payable to the authority, under sections 43 and 45 of the Act, in respect of a relevant day or a day in a preceding year, and
(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made, and
(c) have been certified, under arrangements made by the Audit Commission for Local Authorities in England and Wales, as bad debts which should be written off or doubtful debts for which provision should be made, and
(d) have not been taken into account as amounts described in this paragraph in the calculation made under paragraph 5(6) of Schedule 8 to the Act for a preceding year.

## 8 Deductions from gross amount

The amounts which—
(a) as amounts paid in respect of a day in a preceding year were taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for such a year, and
(b) as amounts repaid in accordance with regulations made under section 55 of or paragraph 2(2)(j) of Schedule 9 to the Act were not taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for any such year.

## 9 Deductions from gross amount

The total of interest and additional amounts by way of interest which—
(a) have been paid by the authority, in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations made under that section or under paragraph 2(2)(j) of Schedule 9 to the Act, but which
(b) have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act.

## 10 Additions to gross amount

The amounts which—
(a) have been taken into account by the authority as amounts described in paragraph 7 of this Schedule in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act, but which
(b) have been paid to the authority under sections 43 and 45 of the Act.

## 11 Additions to gross amount

The amounts, other than the amounts described in paragraph 10 of this Schedule, which—
(a) were chargeable amounts payable to the authority, under sections 43 and 45 of the Act, in respect of a day in a preceding year,
(b) have not been taken into account by the authority in calculating the amount described in paragraph 2 of this Schedule for a preceding year, and
(c) have been paid to the authority under sections 43 and 45 of the Act.

## II COST FACTORS

Name or description of authority
Cost factor
The Councils of the districts of Broxbourne, Dartford, Elmbridge, Epping Forest, Epsom and Ewell, Hertsmere, Reigate and Banstead, Slough, South Bucks, Spelthorne, Three Rivers and Watford
1.10395
The Councils of the districts of Basildon, Bracknell Forest, Brentwood, Chiltern, Crawley, Dacorum, East Hertfordshire, Guildford, Harlow, Mole Valley, Runnymede, St Albans, Sevenoaks, Surrey Heath, Tandridge, Thurrock, Waverley, Welwyn Hatfield, Windsor and Maidenhead and Woking
1.06930
The Council of a district, other than the district of North Bedfordshire or a district named above, which falls within the county of Bedfordshire, Berkshire, Buckinghamshire, East Sussex, Essex, Hampshire, Hertfordshire, Isle of Wight, Kent, Oxfordshire or West Sussex
1.03465
The Council of a district other than a district named above or a district falling within the description given above
1
The Council of an inner London Borough
1.14791
The Council of an outer London Borough
1.10402
The Common Council of the City of London
1.29799
The Council of the Isles of Scilly
1

## Schedule 2: ASSUMPTIONS RELATING TO PROVISIONAL AMOUNTS

### Part I: ASSUMPTIONS

## 1 

(1) The assumptions prescribed in relation to paragraph 2 of Schedule 1 are the assumptions prescribed in paragraph 2 below.
(2) The assumptions prescribed in relation to paragraphs 3, 4, 5 and 7 of Schedule 1 to these Regulations are the assumptions prescribed in paragraphs 3 to 6 below.

## 2 Assumptions as to gross amount

(1) It shall be assumed that the hereditaments shown for each relevant day will be the hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year.
(2) It shall be assumed that the rateable value of each hereditament will on each relevant day be the rateable value shown for the hereditament in the list on 31st December in the immediately preceding year.
(3) It shall be assumed that the person in occupation of a hereditament on each relevant day will be the person in occupation of the hereditament on 31st December in the immediately preceding year.
(4) Where on 31st December in the immediately preceding year a hereditament is unoccupied, it shall be assumed that the hereditament became unoccupied on that day and will remain unoccupied on each relevant day, and that the owner of the hereditament will be the owner of the hereditament on 31st December in that year.
(5) Where the year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act, it shall be assumed that the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, are the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.
(6) Where the year to which a calculation relates is the financial year beginning 1st April 1990 it shall be assumed that the person in occupation of a hereditament, or the owner of a hereditament, is the person who on 31st December 1989 would have been the occupier or owner for the purposes of the Act had the financial year beginning 1st April 1989 been a chargeable financial year.
(7) It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (6) above is that amount multiplied by the percentage for projected change in rateable values prescribed in relation to the authority in Part II of this Schedule.

## 3 Assumptions as to deductions from gross amount

Where—
(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,
(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament in relation to which the condition in section 47(2)(a) applies, and
(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

## 4 Assumptions as to deductions from gross amount

Where—
(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,
(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies, and
(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967, it shall be assumed for the purpose of calculating the amount described in paragraph 4 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

## 5 Assumptions as to deductions from gross amount

It shall be assumed for the purpose of calculating the amount described in paragraph 5 of Schedule 1 that no reduction or remission by the authority under section 49 of the Act will have effect in respect of a relevant day.

## 6 Assumptions as to deductions from gross amount

(1) It shall be assumed that the amounts described in paragraph 7 of Schedule 1 to these Regulations will be—
(a) in the case of an authority which is the council of an inner London Borough or the Common Council of the City of London, 0.45% of the amount described in sub-paragraph (2) below,
(b) in the case of an authority which is the council of an outer London Borough or the council of a metropolitan district, 0.4% of the amount described in that sub-paragraph, and
(c) in the case of any other authority, 0.2% of the amount described in that sub-paragraph.
(2) The amount is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, calculated in accordance with the provisions of paragraph 2 of this Schedule, less the deductions from that amount prescribed in paragraphs 3 to 5 of Schedule 1 to these Regulations, calculated in accordance with the provisions of paragraphs 3 to 5 of this Schedule.

## II PERCENTAGES FOR PROJECTED CHANGE IN RATEABLE VALUES

Name of the authority
Prescribed percentage
Councils of Metropolitan Districts
Districts in the county of Greater Manchester:
Bolton 100.8
Bury
100.9
Manchester
101.0
Oldham
100.1
Rochdale
100.5
Salford
100.6
Stockport
101.3
Tameside
100.3
Trafford
100.2
Wigan
100.4
Districts in the county of Merseyside:
Knowsley
99.9
Liverpool
99.5
St Helens
99.9
Sefton
100.5
Wirral
100.4
Districts in the county of South Yorkshire:
Barnsley
102.4
Doncaster
101.6
Rotherham
102.1
Sheffield
99.5
Districts in the county of Tyne and Wear:
Gateshead
99.9
Newcastle upon Tyne
100.3
North Tyneside
100.4
South Tyneside
99.5
Sunderland
100.8
Districts in the County of West Midlands:
Birmingham
100.2
Coventry
100.9
Dudley
100.9
Sandwell
99.8
Solihull
102.5
Walsall
100.3
Wolverhampton
100.0
Districts in the county of West Yorkshire:
Bradford
100.7
Calderdale
101.5
Kirklees
101.3
Leeds
101.1
Wakefield
102.5
Councils of Non-Metropolitan Districts
Districts in the county of Avon:
Bath
101.0
Bristol
100.5
Kingswood
101.5
Northavon
103.5
Wansdyke
101.8
Woodspring
101.6
Districts in the county of Bedfordshire:
Luton
101.2
Mid Bedfordshire
100.6
North Bedfordshire
100.9
South Bedfordshire
100.4
Districts in the county of Berkshire:
Bracknell Forest
103.2
Newbury
103.5
Reading
101.5
Slough
100.9
Windsor and Maidenhead
101.9
Wokingham
103.0
Districts in the county of Buckinghamshire:
Aylesbury Vale
100.4
Chiltern
101.1
Milton Keynes
103.5
South Bucks
100.3
Wycombe
103.2
Districts in the county of Cambridgeshire:
Cambridge
102.7
East Cambridgeshire
102.0
Fenland
101.2
Huntingdonshire
102.9
Peterborough
101.1
South Cambridgeshire
102.8
Districts in the county of Cheshire:
Chester
102.2
Congleton
101.3
Crewe and Nantwich
103.5
Ellesmere Port and Neston
100.9
Halton
101.3
Macclesfield
102.3
Vale Royal
100.7
Warrington
100.9
Districts in the county of Cleveland:
Hartlepool
100.6
Langbaurgh-on-Tees
98.5
Middlesbrough
100.5
Stockton-on-Tees
98.5
Districts in the county of Cornwall:
Caradon
101.3
Carrick
101.8
Kerrier
101.8
North Cornwall
102.5
Penwith
100.6
Restormel
101.0
Districts in the county of Cumbria:
Allerdale
101.0
Barrow-in-Furness
98.9
Carlisle
102.5
Copeland
103.5
Eden
101.8
South Lakeland
102.0
Districts in the county of Derbyshire:
Amber Valley
101.9
Bolsover
103.1
Chesterfield
101.8
Derby
100.6
Derbyshire Dales
101.7
Erewash
101.5
High Peak
101.3
North East Derbyshire
100.3
South Derbyshire
101.7
Districts in the county of Devon:
East Devon
98.5
Exeter
103.5
Mid Devon
101.7
North Devon
101.1
Plymouth
100.9
South Hams
102.8
Teignbridge
101.0
Torbay
100.3
Torridge
101.5
West Devon
101.7
Districts in the county of Dorset:
Bournemouth
100.8
Christchurch
101.8
East Dorset
103.5
North Dorset
103.0
Poole
102.1
Purbeck
101.5
West Dorset
103.1
Weymouth and Portland
101.0
Districts in the county of Durham:
Chester-le-Street
99.0
Darlington
99.1
Derwentside
100.2
Durham
101.4
Easington
103.5
Sedgefield
100.6
Teesdale
100.9
Wear Valley
100.8
Districts in the county of East Sussex:
Brighton
100.7
Eastbourne
101.2
Hastings
100.9
Hove
100.3
Lewes
101.8
Rother
100.7
Wealden
102.4
Districts in the county of Essex:
Basildon
101.7
Braintree
100.0
Brentwood
100.6
Castle Point
101.3
Chelmsford
102.1
Colchester
102.6
Epping Forest
98.8
Harlow
102.0
Maldon
101.5
Rochford
100.3
Southend-on-Sea
99.9
Tendring
100.0
Thurrock
99.4
Uttlesford
103.5
Districts in the county of Gloucestershire:
Cheltenham
102.2
Cotswold
102.2
Forest of Dean
101.5
Gloucester
101.2
Stroud
101.5
Tewkesbury
101.6
Districts in the county of Hampshire:
Basingstoke and Deane
103.5
East Hampshire
101.5
Eastleigh
102.5
Fareham
102.8
Gosport
100.8
Hart
102.5
Havant
100.8
New Forest
101.3
Portsmouth
100.0
Rushmoor
102.0
Southampton
100.9
Test Valley
103.5
Winchester
102.4
Districts in the county of Hereford and Worcester:
Bromsgrove
100.7
Hereford
101.2
Leominster
101.4
Malvern Hills
101.4
Redditch
103.2
South Herefordshire
103.4
Worcester
102.4
Wychavon
101.0
Wyre Forest
101.1
Districts in the county of Hertfordshire:
Broxbourne
100.3
Dacorum
101.4
East Hertfordshire
101.3
Hertsmere
100.3
North Hertfordshire
100.6
St Albans
101.6
Stevenage
102.5
Three Rivers
100.2
Watford
101.4
Welwyn Hatfield
101.4
Districts in the county of Humberside:
Beverley
102.0
Boothferry
101.4
Cleethorpes
101.4
East Yorkshire
101.7
Glanford
103.1
Great Grimsby
101.2
Holderness
101.1
Kingston upon Hull
101.0
Scunthorpe
101.6
Districts in the county of Isle of Wight:
Medina
100.8
South Wight
100.7
Districts in the county of Kent:
Ashford
102.7
Canterbury
100.9
Dartford
101.4
Dover
101.6
Gillingham
102.2
Gravesham
102.3
Maidstone
101.4
Rochester upon Medway
101.8
Sevenoaks
101.5
Shepway
103.5
Swale
100.2
Thanet
98.5
Tonbridge and Malling
101.8
Tunbridge Wells
102.1
Districts in the county of Lancashire:
Blackburn
100.8
Blackpool
101.3
Burnley
99.7
Chorley
100.0
Fylde
101.9
Hyndburn
101.8
Lancaster
99.8
Pendle
100.9
Preston
101.5
Ribble Valley
103.5
Rossendale
102.3
South Ribble
101.3
West Lancashire
101.7
Wyre
100.9
Districts in the county of Leicestershire:
Blaby
103.5
Charnwood
101.3
Harborough
101.1
Hinckley and Bosworth
101.6
Leicester
101.2
Melton
102.7
North West Leicestershire
103.5
Oadby and Wigston
100.8
Rutland
103.5
Districts in the county of Lincolnshire:
Boston
101.7
East Lindsey
101.8
Lincoln
101.0
North Kesteven
101.6
South Holland
103.0
South Kesteven
103.5
West Lindsey
103.0
Districts in the county of Norfolk:
Breckland
102.0
Broadland
103.4
Great Yarmouth
99.1
Kings Lynn and West Norfolk
100.3
North Norfolk
102.0
Norwich
100.2
South Norfolk
102.0
Districts in the county of Northamptonshire:
Corby
103.5
Daventry
101.4
East Northamptonshire
102.4
Kettering
102.1
Northampton
102.3
South Northamptonshire
103.2
Wellingborough
103.5
Districts in the county of Northumberland:
Alnwick
103.3
Berwick-on-Tweed
101.9
Blyth Valley
100.9
Castle Morpeth
103.3
Tynedale
102.7
Wansbeck
101.2
Districts in the county of North Yorkshire:
Craven
102.0
Hambleton
100.8
Harrogate
101.7
Richmondshire
101.6
Ryedale
103.5
Scarborough
100.6
Selby
103.5
York
101.6
Districts in the county of Nottinghamshire:
Ashfield
100.7
Bassetlaw
102.3
Broxtowe
100.0
Gedling
101.7
Mansfield
102.0
Newark and Sherwood
102.3
Nottingham
101.0
Rushcliffe
101.9
Districts in the county of Oxfordshire:
Cherwell
100.4
Oxford
100.7
South Oxfordshire
101.5
Vale of White Horse
102.5
West Oxfordshire
101.7
Districts in the county of Shropshire:
Bridgnorth
100.1
North Shropshire
100.8
Oswestry
101.5
Shrewsbury and Atcham
100.8
South Shropshire
101.9
The Wrekin
103.2
Districts in the county of Somerset:
Mendip
101.8
Sedgemoor
103.0
South Somerset
103.0
Taunton Deane
103.5
West Somerset
101.7
Districts in the county of Staffordshire:
Cannock Chase
101.4
East Staffordshire
100.5
Lichfield
101.9
Newcastle-upon-Lyme
102.2
South Staffordshire
101.9
Stafford
101.4
Staffordshire Moorlands
101.8
Stoke-on-Trent
99.8
Tamworth
101.5
Districts in the county of Suffolk:
Babergh
101.6
Forest Heath
102.8
Ipswich
100.1
Mid Suffolk
101.8
St. Edmundsbury
101.6
Suffolk Coastal
103.3
Waveney
101.5
Districts in the county of Surrey:
Elmbridge
101.2
Epsom and Ewell
100.7
Guildford
100.5
Mole Valley
102.0
Reigate and Banstead
103.5
Runnymede
100.9
Spelthorne
103.3
Surrey Heath
103.5
Tandridge
101.3
Waverley
101.7
Woking
103.5
Districts in the county of Warwickshire:
North Warwickshire
98.5
Nuneaton and Bedworth
101.7
Rugby
101.9
Stratford-on-Avon
102.0
Warwick
101.6
Districts in the county of West Sussex:
Adur
101.3
Arun
101.3
Chichester
101.8
Crawley
102.7
Horsham
102.6
Mid Sussex
101.5
Worthing
101.1
Districts in the county of Wiltshire:
Kennet
101.7
North Wiltshire
102.1
Salisbury
101.7
Thamesdown
103.1
West Wiltshire
100.8
Councils of Inner London Boroughs
Camden
100.8
Greenwich
100.7
Hackney
103.0
Hammersmith and Fulham
100.9
Islington
100.1
Kensington and Chelsea
100.0
Lambeth
100.8
Lewisham
100.7
Southwark
103.0
Tower Hamlets
102.8
Wandsworth
102.0
Westminster
101.1
Councils of Outer London Boroughs
Barking and Dagenham
100.1
Barnet
100.4
Bexley
100.8
Brent
100.4
Bromley
100.7
Croydon
100.8
Ealing
101.2
Enfield
100.8
Haringey
99.5
Harrow
101.0
Havering
100.3
Hillingdon
101.0
Hounslow
101.4
Kingston upon Thames
101.5
Merton
101.2
Newham
99.5
Redbridge
100.2
Richmond upon Thames
101.3
Sutton
100.6
Waltham Forest
99.8
The Common Council of the City of London
101.0
The Council of the Isles of Scilly
101.5

## Schedule 3: RECALCULATION OF PROVISIONAL AMOUNTS

### Part I: DAYS PRECEDING THE DAY OF THE CALCULATION

## 1 

(1) The amount calculated in accordance with this Part of this Schedule is an amount calculated, under regulation 3, as if it were a calculation under paragraph 5(6) of Schedule 8 to the Act of the authority’s non-domestic rating contribution for the year.
(2) For the purposes of sub-paragraph (1) above, Schedule 1 to these Regulations shall have effect subject to paragraph 2 of this Schedule.

## 2 

(1) The references to relevant days shall be treated as references to relevant days preceding the day on which the calculations in accordance with this Schedule are made.
(2) The amount described in paragraph 6 shall be replaced by the amount calculated in accordance with the formula
A×BC where—
A is the amount calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 to these Regulations,
B is the number of relevant days preceding the day on which the calculations in accordance with this Schedule are made,
C is the number of days in the year for which the calculations in accordance with this Schedule are made.
(3) Paragraph 7(c) shall be disregarded.

### Part II: DAYS ON AND AFTER THE DAY OF THE CALCULATION

## 3 

(1) The amount calculated in accordance with this Part of this Schedule is an amount calculated, under regulations 3 and 4, as if it were a calculation under paragraph 5(2) of Schedule 8 to the Act of the authority’s non-domestic rating contribution for the year.
(2) For the purposes of sub-paragraph (1) above, Schedules 1 and 2 to these Regulations shall have effect subject to paragraph 4 of this Schedule.

## 4 

(1) The references to relevant days shall be treated as references to relevant days on and after the day on which the calculations in accordance with this Schedule are made.
(2) The amount described in paragraph 6 of Schedule 1 shall be replaced by the amount calculated in accordance with the formula
A×BC where—
A is the amount calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 to these Regulations,
B is the number of relevant days on and after the day on which the calculations in accordance with this Schedule are made,
C is the number of days in the year for which the calculations in accordance with this Schedule are made.
(3) In paragraph 2 of Schedule 2, the references to 31st December in the immediately preceding year shall be treated as references to the day on which the calculations in accordance with this Schedule are made.
(4) Paragraph 2(5) and (6) of Schedule 2 shall be disregarded.

## Explanatory note

(This note is not part of the Regulations)
Under Part II of Schedule 8 to the Local Government Finance Act 1988 (c. 41), charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contributions are made during the financial year, final calculations and payments being made after the year ends. These Regulations contain rules for the calculation of those contributions.
Regulation 3 and Schedule 1 provide for the calculation of a final non-domestic rating contribution which is broadly the same as the total payable to the charging authority under section 43 and 45 of the Act (modified by regulation 2(2), in the case of a special authority as defined in section 144(6) of the Act, to take account of its non-domestic multiplier). Provision is included in Schedule 1 for the deduction of prescribed percentages of relief granted by the authority under sections 47 and 49 of the Act, of a fixed allowance in respect of costs of collection and recovery, and of amounts in respect of matters such as bad debts and amounts repaid to ratepayers.
Regulation 4 and Schedule 2 provide for the assumptions which are to be made when calculating the provisional amount.
Regulations 5 and 6 provide that where prescribed conditions are fulfilled, the amount calculated under regulation 4 will be replaced by an amount calculated under regulations 5 and 6 and Schedule 3.
These provisions will operate where the amounts expected to be received by the charging authority in respect of non-domestic rates have been substantially reduced during the financial year. Regulations 7 and 8 provide that where a provisional amount has been recalculated under regulations 5 and 6, repayments will be made to the charging authority and further amounts payable by the authority will be reduced.

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Source: https://www.legislation.gov.uk/uksi/1989/2435 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1989
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.