Explanatory note

Under Part II of Schedule 8 to the Local Government Finance Act 1988, charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Provisional amounts are paid during the year, final calculations and payments being made after the year ends. Regulation 2 of these Regulations amends the detailed rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Wales) Regulations 1989. The amendments include changes to the provision as regards the costs of collection and recovery and the distribution of the allowance between authorities (regulation 2(a)(ii)). They also include the substitution of amounts prescribed for the calculation of provisional amounts and relating to enterprise zones and repayments and interest (regulation 2(c) and (d)).