{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1992/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1992/schedule-1/paragraph-4.json",
  "legislation": "uksi/1992/3082",
  "legislation_title": "The Non-Domestic Rating Contributions (England) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-england-regulations-1992",
  "path": "schedule/1/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Deductions from gross amount",
  "text": "(1) The amount calculated in accordance with the formula—\nI×KJ+L×NM where—\nI 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;\nJ is the total of I for all authorities;\nK is 80 per cent. of the amount allowed for the costs of collection and recovery;\nL 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;\nM is the total of L for all authorities;\nN is 20 per cent. of the amount allowed for the costs of collection and recovery.\n(2) For the purposes of sub-paragraph (1) above, where the financial year to which the relevant 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.\n(3) The cost factor for each authority is the cost factor shown for the authority in Part II of this Schedule.\n(4) The amount allowed for the costs of collection and recovery in relation to calculations for the financial year beginning in 1993 is £66 million.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 41(1) of the Act was amended by the Local Government Finance Act 1992, Schedule 13, paragraph 59."
    }
  ],
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    {
      "type": "subst (1994/95)",
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    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3139",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment No. 3) Regulations 1994"
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment No. 3) Regulations 1994"
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment No. 3) Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3031",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/3031",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/3031",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1997"
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    {
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      "affecting": "uksi/1995/3181",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1995"
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    {
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1995"
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    {
      "type": "am. (saving)",
      "affecting": "uksi/1996/3245",
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      "type": "modified",
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) (No. 2) Regulations 1996"
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    {
      "type": "am. (saving)",
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) (No. 2) Regulations 1996"
    },
    {
      "type": "am. (financial years beginning on or after 1.4.1999)",
      "affecting": "uksi/1998/3038",
      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1998"
    },
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      "type": "am. (financial years beginning on or after 1.4.1999)",
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1998"
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    {
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    {
      "type": "substituted",
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2009"
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      "affecting_title": "The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009"
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      "affecting_title": "The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2008"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3082/schedule/1/paragraph/4",
    "retrieved_at": "2026-10-29T14:10:05.277020+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."
}