# The Non-Domestic Rating (Levy and Safety Net) Regulations 2013

S.I. 2013/737 · made 26 March 2013 · revised to 27 March 2026

These Regulations are part of the system of local retention of non-domestic rates, established by Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”). They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and the amount of such a payments. They also provide for calculating whether an authority is required to make a levy payment to the Secretary of State for a year and if so the amount of that payment. For the purposes of these Regulations a pool of authorities is treated as a single authority.

Made under: Local Government Finance Act 1988 (Section 143, Schedule 7B paragraph 22, Schedule 7B paragraph 25, Schedule 7B paragraph 28, Schedule 7B paragraph 37)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/pdf/uksi_20130737_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/pdf/uksiem_20130737_en.pdf

## Introductory text

Rating And Valuation, England
Made 26th March 2013
Coming into force in accordance with regulation 1
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 143(1) and (2) of and paragraphs 22, 25, 28, 37(1) and (2) of Schedule 7B to the Local Government Finance Act 1988.
In accordance with section 143(9D) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 and come into force on the day after the day on which they are made.

## 2 Interpretation

(1) In these Regulations—
“the 1988 Act” means the Local Government Finance Act 1988;
“authority” means a relevant authority other than a local policing body;
“billing authority” means a billing authority in England;
“baseline funding level” means the amount calculated with respect to an authority in accordance with regulation 5;
“business rates baseline” means—
(a)for the year commencing on 1st April 2013, the amount specified with respect to an authority by regulation 5 and Schedule 2; ...
(b)for the year commencing on 1st April 2017, the amount specified with respect to an authority by regulation 5 and Schedule 4; ...
(c)for the year commencing on 1st April 2019, the amount specified with respect to an authority by regulation 5 and Schedule 5; ...
(d)for the year commencing on 1st April 2021 or 2022, the amount specified with respect to an authority by regulation 5 and Schedule 6;
(e)for the year commencing on 1st April 2023, the amount specified with respect to an authority by regulation 5 and Schedule 7;
“certified non-domestic rating income” has the same meaning as in the Non-Domestic Rating (Rates Retention) Regulations 2013;
“individual levy rate” means the figure determined in accordance with regulation 6 for an authority;
“non-domestic rating multiplier” in relation to a year means the non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act;
“preceding year” means the year preceding the relevant year;
“relevant year” , except in Schedule 1A where it is subject to the definition contained in that Schedule, means the financial year for which a calculation of a levy or safety net payment is being made;
“retained rates income” has the meaning given in regulation 4;
“safety net threshold” has the meaning given in regulation 6(3);
“small business hereditament” means a hereditament for which on 1st April 2023 a rateable value of less than £51,000 is shown on a local non-domestic rating list;
“small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act.
“standard hereditament” means a hereditament for which on 1st April 2023 a rateable value greater than £50,999 is shown on a local non-domestic rating list;
(2) In these Regulations any reference to a billing authority’s collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices, are credited or charged, as the case may be, amounts in respect of the authority’s income and expenditure relating to sums paid or to be paid into, or payments met or to be met from, the authority’s collection fund.

## 3 Pools of authorities

A pool of authorities is to be treated as a relevant authority for the purpose of these Regulations.

## 4 Meaning of retained rates income for purposes of levy and safety net calculations

(1) Where the authority is a billing authority, its retained rates income—
(a) for a year ending on or before 31st March 2026, is the amount calculated in accordance with paragraphs 1 and 1A of Schedule 1, paragraphs 3 and 4 of Schedule 1A, paragraph 4 of Schedule 1B, Schedule 6A and Schedule 7;
(b) for a year beginning on or after 1st April 2026, is the amount calculated in accordance with paragraph 2 of Schedule 1ZA.
(2) Where the authority is a major precepting authority, its retained rates income—
(a) for a year ending on or before 31st March 2026, is the amount calculated in accordance with paragraph 2 of Schedule 1, paragraphs 5, 6, 7 and 8 of Schedule 1A and paragraph 5 of Schedule 1B;
(b) for a year beginning on or after 1st April 2026, is the amount calculated in accordance with paragraph 3 of Schedule 1ZA.
(3) Where the authority is a pool of authorities, its retained rates income—
(a) for a year ending on or before 31st March 2026, is the amount calculated in accordance with paragraph 3 of Schedule 1;
(b) for a year beginning on or after 1st April 2026, is the amount calculated in accordance with paragraph 4 of Schedule 1ZA.

## 5 Business rates baseline and baseline funding level

(1) The business rates baseline of an authority for the year commencing on 1st April 2013 is the amount specified with respect to that authority in column B of the table in Schedule 2.
(1A) The business rates baseline of an authority for the year commencing on 1st April 2017 is the amount specified with respect to that authority in column B of the table in Schedule 4.
(1B) For the year commencing on 1st April 2019 the business rates baseline of an authority listed in column A of the table in Schedule 5 is the amount specified with respect to that authority in column B of that table.
(1C) For a year commencing on a date listed in column B of the table in Schedule 6, the business rates baseline of an authority listed in column A of that table is the amount specified with respect to that authority in column C of that table.
(1D) For the year commencing on 1st April 2023, the business rates baseline of an authority listed in column A of the table in Schedule 7 is the amount specified with respect to that authority in column D of that table.
(2) The baseline funding level for an authority for the year commencing on 1st April 2013 is the amount specified with respect to that authority in column C of the table in Schedule 2.
(3) Unless paragraph (3ZA), (3ZB) or (3ZC) applies, the baseline funding level for an authority for—
(a) the years commencing on 1st April 2014, 1st April 2015, 1st April 2016 , 1st April 2018, 1st April 2019, 1st April 2020, 1st April 2021 and 1st April 2022 is the amount calculated in accordance with the formula—
A×B2B1
(b) the year commencing on 1st April 2023 is the amount calculated in accordance with the formula—
A×1.03742203742204Where—
A is the baseline funding level for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
(c) a year falling within the period beginning with 1st April 2024 and ending with 31st March 2026 is the amount calculated in accordance with the formula—
A×D×B2±E×C2D×B1±E×C1where—
A is the baseline funding level for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is—
(i)in the case of a billing authority, the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;
(ii)in the case of a major precepting authority, the sum of the total rateable value of all small business hereditaments shown on 1st April 2023 in the lists of all billing authorities in relation to that authority;
E is—
(i)in the case of a billing authority, the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;
(ii)in the case of a major precepting authority, the sum of the total rateable value of all standard hereditaments shown on 1st April 2023 in the lists of all billing authorities in relation to that authority on 1st April 2023.
(d) the year commencing on 1st April 2026 is the amount specified for that authority in the table in Schedule 8;
(e) a year commencing on or after 1st April 2027 is the amount calculated in accordance with the formula—
A × (B ÷ C)where—
“A” is the baseline funding level for the preceding year;
“B” is the consumer prices index for September of the preceding financial year;
“C” is the consumer prices index for September of the financial year which precedes that preceding the year concerned.
(3ZA) The baseline funding level of the Council of the Isles of Scilly—
(a) for the year commencing on 1st April 2018 is £1,478,412;
(b) for the year commencing on 1st April 2019 is £1,526,779.
(3ZB) For the year commencing on 1st April 2019, the baseline funding level for an authority listed in column A of the table in Schedule 5 is the amount listed in column C of the table in Schedule 5.
(3ZC) For a year commencing on a date listed in column B of the table in Schedule 6, the baseline funding level for an authority listed in column A of that table is the amount specified with respect to that authority in column D of that table.
(3A) The baseline funding level for an authority for the year commencing on 1st April 2017 is the amount calculated in accordance with the formula—
A×264.9259.6where—
A has the meaning given in paragraph (3).
(4) In the case of an authority which is a pool of authorities—
(a) the business rates baseline of the authority—
(i) for the year commencing on 1st April 2013, is to be the sum of the individual business rates baselines of the authorities that comprise the pool for the year commencing on 1st April 2013;
(ii) for the year commencing on 1st April 2017, is to be the sum of the individual business rates baselines of the authorities that comprise the pool for the year commencing on 1st April 2017; ...
(iii) for the year commencing on 1st April 2023, is to be the sum of the individual business rates baselines of the authorities that comprise the pool for the year commencing on 1st April 2023; and
(b) the baseline funding level for the authority for a year is to be the sum of the individual baseline funding levels for the year of the authorities that comprise the pool.
(5) In this regulation, “consumer prices index” means the all items consumer prices index published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007.

## 6 Individual levy rates and safety net thresholds

(1) For the relevant years commencing on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, an authority’s individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2), whichever is less.
(2) The formula is—
1−CDWhere—
C is the authority’s baseline funding level for the year commencing on 1st April 2013;
D is the authority’s business rates baseline.
(2A) Unless paragraph (2C) , (2D), (2DA), (2E) , (2F), (2H) or (2I) applies, for a relevant year falling within the period beginning with 1st April 2017 and ending with 31st March 2026 an authority’s individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2B), whichever is less.
(2B) The formula is—
1−EF
where—
E is the authority’s baseline funding level for the year commencing on the day on which the current lists were compiled; and
F is the authority’s business rates baseline for the year commencing on the day on which the current lists were compiled.
(2C) For an authority listed in Part 1, 3, 5, 7 or 8 of Schedule 3, the individual levy rate for a relevant year falling within the period beginning with 1st April 2017 and ending with 31st March 2026 is zero.
(2D) For an authority listed in Parts 9 to 19 in Schedule 3, and a pool of authorities named within those Parts, the individual levy rate for the relevant year beginning on 1st April 2018 is zero.
(2DA) For an authority listed in Parts 9 and 20 to 34 of Schedule 3, and a pool of authorities named in those Parts, the individual levy rate for a relevant year beginning on 1st April 2019 is zero.
(2E) For an authority—
(a) listed in Part 6 of Schedule 3 (other than Coventry City Council); ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the individual levy rate for a relevant year falling within the period beginning with 1st April 2019 and ending with 31st March 2026 is zero.
(2F) For an authority listed in column A of the table in Schedule 5, for a relevant year beginning on ... 1st April 2019 , 1st April 2020, 1st April 2021 or 1st April 2022 the authority's individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2G), whichever is less.
(2G) The formula is—
1 − E Fwhere—
E is the authority's baseline funding level for the year beginning on 1st April 2019; and
F is the authority's business rates baseline for the year beginning on 1st April 2019.
(2H) For an authority listed in Part 2 of Schedule 3, the individual levy rate for a relevant year falling within the period beginning with 1st April 2021 and ending with 31st March 2026 is zero.
(2I) For an authority listed in column A of the table in Schedule 6, for a relevant year beginning on 1st April 2021 or 1st April 2022, the authority’s individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2J), whichever is less.
(2J) The formula is—
1-GHwhere—
G is the authority’s baseline funding level listed in column D of the table in Schedule 6; and
H is the authority’s business rates baseline listed in column C of that table.
(3) Subject to paragraph (3A), an authority’s safety net threshold for a year is 92.5 per cent of its baseline funding level for that year.
(3A) For the relevant year beginning with 1st April 2026, an authority’s safety net threshold is 100% of its baseline funding level for that year.
(4) In this regulation, “current lists” means the local non-domestic rating lists compiled in accordance with section 41(1) of the 1988 Act and in force for the relevant year.

## 7 Safety net on account

(1) An authority may request that the Secretary of State calculate whether a safety net payment is likely to be required to be made to the authority in respect of the relevant year.
(2) A request must be accompanied by the authority’s estimate of its retained rates income for the relevant year and must be made—
(a) for the year commencing on 1st April 2013 by 15th April 2013; and
(b) for a year commencing on or after 1st April 2014 by 31st January in the preceding year.
(3) Where the Secretary of State calculates that a safety net payment is likely to be required to be made the Secretary of State must notify the authority and make a payment on account to the authority of the amount that is the difference between the authority’s estimate of its retained rates income for the relevant year and its safety net threshold for that year.

## 8 Safety net on account

(1) A payment on account is to be made in 12 instalments such that—
(a) the first instalment is payable on the 30th April; and
(b) the subsequent instalments are payable on the 19th day of each of the following 11 months starting in May.
(2) The first four instalments are each to be of 9 per cent of the amount payable and each other instalment is to be 8 per cent of the amount payable.
(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.
(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971.

## 9 Requirement to make a safety net payment

(1) The Secretary of State must make a safety net payment to an authority in respect of a year where its retained rates income for the relevant year is less than its safety net threshold for that year.
(2) The amount of the payment is to be the difference between the authority’s retained rates income for the relevant year and its safety net threshold for that year.
(3) Where a payment on account has been made in respect of the relevant year an amount equal to that payment must be deducted from the amount payable under this regulation.
(4) Where the payment on account exceeds the amount payable under this regulation, the authority must pay the difference between the two amounts to the Secretary of State.

## 10 Requirement to make levy payment

(1) An authority must make a levy payment to the Secretary of State in respect of a relevant year ending on or before 31st March 2026 where the following conditions are met—
(a) the authority’s individual levy rate is a positive number greater than zero; and
(b) the authority’s retained rates income for the relevant year is greater than its baseline funding level for that year.
(2) The amount of the levy payment under paragraph (1) is to be the amount calculated in accordance with the formula—
E(F−G)Where—
E is the authority’s individual levy rate;
F is the authority’s retained rates income for the relevant year;
G is the authority’s baseline funding level for the relevant year.
(3) Subject to paragraph (8), an authority must make a levy payment to the Secretary of State in respect of a relevant year beginning on or after 1st April 2026 if its retained rates income for the year is greater than its baseline funding level for the year.
(4) The amount of the levy payment under paragraph (3) is the sum of the amounts calculated under paragraphs (5) to (7).
(5) The amount calculated under this paragraph is 10% of so much of an authority’s retained rates income which exceeds its baseline funding level but does not exceed its initial growth limit.
(6) The amount calculated under this paragraph is 30% of so much of an authority's retained rates income which exceeds its initial growth limit but does not exceed its further growth limit.
(7) The amount calculated under this paragraph is 45% of so much of an authority’s retained rates income which exceeds its further growth limit.
(8) Paragraphs (3) to (7) do not apply to an authority listed in Parts 1 to 8 of Schedule 3 that is not part of a pool of authorities for the relevant year.
(9) In this regulation—
(a) an authority’s initial growth limit is 110% of its baseline funding level;
(b) an authority’s further growth limit is 200% of its baseline funding level.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government
26th March 2013

## Schedule 1: Calculation of retained rates income

## A1 Application

This Schedule applies in relation to a relevant year ending on or before 31st March 2026.

## 1 Calculation for billing authorities

(1) The retained rates income of an authority that is a billing authority is the amount calculated in accordance with the formula—
KL±N-M-O±S±T±U±V±W±Y±Z±Z1±P-QWhere—
K is —
(i)50% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is a fire and rescue authority;
(ii)49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(iii)40% where the billing authority is a district council in an area for which there is a county council; and
(iv)30% where the billing authority is a London borough council or the Common Council of the City of London;
L is the authority’s certified non-domestic rating income for the relevant year;
M is the amount calculated in accordance with sub-paragraph (2);
N is the amount calculated in accordance with sub-paragraph (3);
O is the amount calculated in accordance with sub-paragraph (4);
P is—
(a)unless paragraph (b) , (c) , (d) , (e), (f) , (g) , (h) or (i) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
(b) for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;
(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4;
(d) where the billing authority is listed in Parts 2 to 9 or 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where—
A is the amount specified for that authority in column E of Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(e) where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2020, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where—
A is the amount specified for that authority in column E of Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2020; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(f) where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2021, the amount calculated for that authority in accordance with the formula—
A×BCwhere—
A is the amount specified for that authority in column E of the table in Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2021; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(g)where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2022, the amount calculated for that authority in accordance with the formula—
A×BCwhere—
A is the amount specified for that authority in column E of the table in Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2022; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(h) for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;
(i) for—
(i)the relevant year beginning on 1st April 2024;
(ii)the relevant year beginning on 1st April 2025 where the billing authority is listed in Parts 2 to 8 of Schedule 3,
the amount calculated for that authority in accordance with the formula—
A×D×B2±E×C2D×B1±E×C1where—
A is P for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;
E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;
Q is—
(a)unless paragraph (b) , (c) , (d) , (e), (f) , (g) , (h) or (i) of this definition applies, the amount paid by the authority to the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act;
(b) for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;
(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; ...
(d)where the billing authority is listed in Parts 2 to 9 or 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where—
A is—
(a)subject to paragraph (b), the amount specified for that authority in column F of Schedule 4;
(b)for Somerset West and Taunton Council, £17,694,364;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(e) where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2020, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where—
A is the amount specified for that authority in column F of Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2020; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(f) where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2021, the amount calculated for that authority in accordance with the formula—
A×BCwhere—
A is the amount specified for that authority in column F of the table in Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2021; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(g)where the billing authority is listed in Parts 2 to 8 of Schedule 3, for the relevant year beginning on 1st April 2022, the amount calculated for that authority in accordance with the formula—
A×BCwhere—
A is the amount specified for that authority in column F of the table in Schedule 4
B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2022; and
C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;
(h) for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;
(i) for—
(i)the relevant year beginning on 1st April 2024;
(ii)the relevant year beginning on 1st April 2025 where the billing authority is listed in Parts 2 to 8 of Schedule 3,
the amount calculated for that authority in accordance with the formula—
A×D×B2±E×C2D×B1±E×C1where—
A is Q for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;
E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;
S is the amount calculated in accordance with sub-paragraph (4D) in respect of the years commencing on or after 1st April 2021;
T is the amount calculated in accordance with sub-paragraph (4A) in respect of the years commencing on or after 1st April 2013; ...
U is the amount calculated in accordance with sub-paragraph (4C) in respect of a relevant year; ...
V is—
(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4E);
(b)for any other year, zero;
W is—
(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4F);
(b)for any other year, zero;
Y is—
(a)for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;
(b)unless paragraph (c) or (d) applies, for a relevant year beginning on or after 1st April 2017, the amount specified for that authority in column H of Schedule 4;
(c)for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column E of Schedule 5.
(d) for an authority listed in column A of the table in Schedule 6, for a relevant year beginning on or after the date specified in respect of that authority in column B of that table, the amount specified for that authority in column F of that table;
Z is—
(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4G);
(b)for any other year, zero;
Z1 is—
(a)for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;
(b)for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7;
(c)for any other year, zero.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act; less
(b) the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act.
(3) The amount calculated in accordance with this sub-paragraph is the amount that would have been calculated in accordance with sub-paragraph (2) if, in respect of any day in the relevant year or any day in a preceding year, any determination under section 47 or reduction or remission under section 49 of the 1988 Act had not been made.
(4) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken into account—
(i) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or
(ii) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—
(aa) for the purposes of that club; or
(bb) for the purposes of that club and of other such registered clubs;
(b) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken in to account—
(i) the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
(ii) the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit;
(iii) the hereditament meets the following conditions—
(aa) that the hereditament is within a settlement identified in the billing authority’s rural settlement list for the relevant year; and
(bb) that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the relevant year is not more than £16,500;
(c) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if, in respect of any day in the relevant year or any day in a preceding year, any reduction or remission by the authority under section 49 of the Act were taken into account; and
(d) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act were taken into account where the determination relates to a ... Case B hereditament within the meaning of paragraph 1 of Schedule 2 to the Non-Domestic Rating (Rates Retention) Regulations 2013 and the conditions in paragraph 1(2) of that Schedule are met.
(4A) The amount calculated in accordance with this sub-paragraph is A% of the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the specified year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a day in that year and in respect of a day in a previous year (disregarding days prior to 1st April 2013) where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the specified year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a day in that year and in respect of a day in a previous year (disregarding days prior to 1st April 2013) where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if paragraph 4 of Schedule 4ZA to the 1988 Act were omitted.
(4B) For the purpose of sub-paragraph (4A), A is—
(a) for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, 50;
(b) unless paragraph (c) , (d) or (e) applies, for a relevant year beginning on or after 1st April 2017, the amount specified for that authority in column G of Schedule 4;
(c) for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column D of Schedule 5.
(d) for Buckinghamshire Council, for a relevant year beginning on or after 1st April 2020, 71.6%.
(e) for an authority listed in column A of the table in Schedule 6, for a relevant year beginning on or after the date specified in respect of that authority in column B of that table, the percentage specified for that authority in column E of that table.
(4C) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of —
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if section 43(4E) were omitted.
(4D) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if paragraph 7 of Schedule 4ZA to the 1988 Act were omitted.
(4E) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if for paragraph 10(2) of Schedule 4ZA to the 1988 Act there were substituted—
“(2) “A” is the rateable value shown for the day under section 42(4) as regards the hereditament.”.
(4F) The amount calculated in accordance with this sub-paragraph is 50% of the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if paragraph 8 of Schedule 4ZA to the 1988 Act (rural rate relief) were omitted.
(4G) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—
(a) (i) the total of the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not credited in a previous year; less
(ii) the total of the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of—
(aa) a day in that year, and
(bb) a day in a previous year where the amount was not charged in a previous year; and
(b) the amount that would have been calculated under paragraph (a) if paragraph 6 of Schedule 4ZA to the 1988 Act (heat networks rate relief) were omitted.
(5) For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.

## 1A Calculation for billing authorities

In calculating the values in paragraph 1(2), (3), (4) and (4A) there is to be disregarded in relation to the billing authority and for each relevant year the proportion of the authority’s non-domestic rating income calculated in respect of an area which has been designated in regulations made under paragraph 39(1) of Schedule 7B to the Local Government Finance Act 1998 within which all or part of the authority’s area falls.

## 2 Calculation for major precepting authorities

The retained rates income of an authority that is a major precepting authority is the amount calculated in accordance with the formula—
SR±U±V±Z±W±Y±Z1±P-QWhere—
R is the sum of the certified non-domestic rating income of all billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act (payments by billing authorities to major precepting authorities);
S is—
(i)10% where the relevant authority is a county council which is a fire and rescue authority;
(ii)9% where the relevant authority is a county council which is not a fire and rescue authority;
(iii) unless paragraph (iiia) applies, 20% where the relevant authority is the Greater London Authority;
(iiia)for a relevant year commencing on 1st April 2017, 1st April 2018, 1st April 2019, 1st April 2020 or 1st April 2021, 37% where the relevant authority is the Greater London Authority;
(iv)1% where the relevant authority is a fire and rescue authority not falling within paragraph (i);
P is—
(a)unless paragraph (b), (c) , (d), (e) or (f) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
(b)for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;
(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4; and
(d)where the major precepting authority is listed in Parts 9 and 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where— A is—
(a)subject to paragraph (b), the amount specified for that authority in column E of Schedule 4;
(b)for Northamptonshire County Council, £60,927,097;
B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; and
C is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;
(e) for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;
(f)for the relevant year beginning on 1st April 2024, the amount calculated for that authority in accordance with the formula—
A×D×B2±E×C2D×B1±E×C1where—
A is P for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is the sum of the total rateable value of all small business hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;
E is the sum of the total rateable value of standard hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;
Q is—
(a)unless paragraph (b), (c) , (d), (e) or (f) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
(b)for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;
(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; and
(d)where the major precepting authority is listed in Parts 9 and 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—
A × ( B ÷ C )where—
A is the amount specified for that authority in column F of Schedule 4;
B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; and
C is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;
(e) for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;
(f) for—
(i)the relevant year beginning on 1st April 2024;
(ii)the relevant year beginning on 1st April 2025 where the relevant authority is the Greater London Authority,
the amount calculated for that authority in accordance with the formula—
A×D×B2±E×C2D×B1±E×C1where—
A is Q for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is the sum of the total rateable value of all small business hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;
E is the sum of the total rateable value of standard hereditaments shown in the lists of all billing authorities in relation to the authority on 1st April 2023;
...
U is, in respect of the years commencing on or after 1st April 2013, the sum of the amounts calculated in accordance with paragraph 1(4A) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act ...
V is the sum of the amounts calculated in accordance with paragraph 1(4C) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act; ...
W is—
(a)for the relevant year beginning on 1st April 2020, the amount calculated for that authority in accordance with the formula—
A-Bwhere—
A is the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Expanded Retail Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 30th November 2018;
(ii)“Nursery Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 20th March 2020, excluding amounts of any such relief awarded in a designated area; and
(iii)Annex A of “The case for a Business Rates Relief for local newspapers –Government Response”, published on 8th July 2015 and updated on 2nd December 2016, extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury;
B is the sum of the estimates, made by all billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, as part of their calculation of non-domestic rating income for the year beginning 1st April 2020, of the amount of relief awarded under section 47 of the 1988 Act in accordance with the guidance issued by the Secretary of State entitled “Retail Discount 2020/21 – Local Authority Guidance” published on 27 January 2020;
(b)for the relevant year beginning on 1st April 2021, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Business rates: expanded retail discount 2021 to 2022 – local authority guidance” published on 4th March 2021;
(ii)“Business rates: nursery (childcare) discount 2021 to 2022 – local authority guidance” published on 4th March 2021; and
(iii)“COVID-19 Additional Relief Fund (CARF): Local Authority Guidance” published on 15th December 2021.
(c) for the relevant year beginning on 1st April 2022, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“COVID-19 Additional Relief Fund (CARF): Local Authority Guidance” published on 15th December 2021;
(ii)“2022/23 Retail, Hospitality and Leisure Relief Scheme: local authority guidance” published on 20th December 2021;
(iii)“Extension of Transitional Relief and Supporting Small Business Relief for small and medium properties” published on 20th December 2021;
(d)for the relevant year beginning on 1st April 2023, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Business Rates Relief: 2023/24 Retail, Hospitality and Leisure Scheme” published on 21 December 2022, and
(ii)“Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022;
(e) for the relevant year beginning on 1st April 2024, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022, or
(ii)“Business Rates Relief: 2024/25 Retail, Hospitality and Leisure Scheme” published on 15 December 2023;
(f) for the relevant year beginning on 1st April 2025, the sum of the amounts of relief awarded under section 47 of the 1988 Act by all the billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act, where the relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022,
(ii)“Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme” published on 16 January 2025;
Y is the sum of the amounts specified as S , V, W and Z for the relevant year in accordance with paragraph 1(1) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act;
... Z is—
(a)for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;
(b)for a relevant year beginning on or after 1st April 2017, the sum of the amounts specified as Y for the relevant year in accordance with paragraph 1(1) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act;
Z1 is—
(a)for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;
(b)for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7.

## 3 Calculation for pools

The retained rates income of a relevant authority that is a pool of authorities is the sum of the retained rates income of all the authorities in the pool.

## Schedule 1ZA: Calculation of Retained Rates Income for the Financial Years beginning on or after 1st April 2026

## 1 Application

This Schedule applies in relation to a relevant year beginning on or after 1st April 2026.

## 2 Calculation for billing authorities

(1) The retained rates income of a billing authority is the amount calculated in accordance with the formula—
K(L + M – N - O) + (P – Q) where—
“K” is—
(a)50% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is a fire and rescue authority;
(b)49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c)40% where the billing authority is a district council in an area for which there is a county council;
(d)30% where the billing authority is a London borough council or the Common Council of the City of London;
“L” is the authority’s certified non-domestic rating income for the relevant year;
“M” is the amount calculated in accordance with sub-paragraph (3);
“N” is the amount calculated in accordance with sub-paragraph (2);
“O” is the amount calculated in accordance with sub-paragraph (4);
“P” is—
(a)unless paragraph (b) applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
(b)for the relevant year beginning on 1st April 2026, where the billing authority is listed in Parts 2 to 8 of Schedule 3, the amount specified for that authority in column A of the table in Schedule 9.
“Q” is—
(a)unless paragraph (b) applies, the amount paid by the authority to the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act;
(b)for the relevant year beginning on 1st April 2026, where the billing authority is listed in Parts 2 to 8 of Schedule 3, the amount specified for that authority in column B of the table in Schedule 9.
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) the amounts credited to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act; less
(b) the amounts charged to the billing authority’s collection fund income and expenditure account in the relevant year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act.
(3) The amount calculated in accordance with this sub-paragraph is the amount that would have been calculated in accordance with sub-paragraph (2) if, in respect of any day in the relevant year or any day in a preceding year, any determination under section 47 or reduction or remission under section 49 of the 1988 Act had not been made.
(4) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken into account—
(i) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); or
(ii) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—
(aa) for the purposes of that club; or
(bb) for the purposes of that club and of other such registered clubs;
(b) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if a determination under section 47 of the 1988 Act where one or more of the following applies in relation to the hereditament to which the determination relates were taken into account—
(i) the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
(ii) the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit;
(iii) the hereditament meets the following conditions—
(aa) that the hereditament is within a settlement identified in the billing authority's rural settlement list for the relevant year; and
(bb) that the rateable value of the hereditament shown in the local non-domestic rating list at the beginning of the relevant year is not more than £16,500;
(c) the difference between the amount calculated in accordance with sub-paragraph (3) and the amount which would be so calculated if, in respect of any day in the relevant year or any day in a preceding year, any reduction or remission by the authority under section 49 of the Act were taken into account; and
(d) the amount of any grant paid to the authority under section 31 of the Local Government Act 2003 in relation to any determination by the authority under section 47 of the 1988 Act in respect of any day in the relevant year or any day in a preceding year.
(5) In calculating the values in paragraphs (2) to (4) there is to be disregarded in relation to the billing authority and for each relevant year the proportion of the authority’s non-domestic rating income calculated in respect of an area which has been designated in regulations made under paragraph 39(1) of Schedule 7B to the 1988 Act within which all or part of the authority’s area falls.
(6) For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.

## 3 Calculation for major precepting authorities

The retained rates income of an authority that is a major precepting authority is the amount calculated in accordance with the formula—
S × R + (P – Q) where—
“R” is the sum of the certified non-domestic rating income of all billing authorities required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act (payments by billing authorities to major precepting authorities);
“S” is—
(a)10% where the relevant authority is a county council which is a fire and rescue authority;
(b)9% where the relevant authority is a county council which is not a fire and rescue authority;
(c)37% where the relevant authority is the Greater London Authority;
(d)1% where the relevant authority is a fire and rescue authority not falling within paragraph (a);
“P” is the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
“Q” is the amount paid by the authority to the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act.

## 4 Calculation for pools

The retained rates income of a relevant authority that is a pool of authorities is the sum of the retained rates income of all the authorities in the pool.

## Schedule 1A: Special provision for the calculation of retained rates income for the financial years beginning on 1st April 2013, 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017

## 1 Interpretation

In this Schedule—
“the 2003 Regulations” means the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003;
“the 2013 Regulations” means the Non-Domestic Rating (Rates Retention) Regulations 2013;
“end of year calculations” means the calculation of non-domestic rating income that a billing authority is required to make in accordance with regulation 9(1)(a) of, and paragraph 1 of Schedule 1 to, the 2013 Regulations for the relevant year;
“refunds in respect of previous years” means amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act in respect of a year prior to the year beginning on 1st April 2013;
“relevant proportion” means the relevant proportion of the provision for refunds in respect of previous years that a billing authority included in its calculation of surplus or deficit on the collection fund for the relevant year beginning on 1st April 2014, in accordance with paragraph 1A of Schedule 4 to the 2013 Regulations;
“relevant provision” means provision made by an authority to recognise amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act;
“relevant year” means the year for which a calculation of non-domestic rating income or of a payment is being made in accordance with the 2013 Regulations; and
“surplus or deficit with respect to non-domestic rates” means the billing authority’s estimate as to whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year calculated in accordance with regulation 13 of, and paragraph 1 of Schedule 4 to, the 2013 Regulations.

## 2 Application of Schedule

This Schedule applies where—
(a) a billing authority—
(i) in its calculation under regulation 3 of the 2013 Regulations (calculation of non domestic income) of the amount specified by paragraph 1 of Schedule 1 to those Regulations, for the year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period; and
(ii) in its calculation of the surplus or deficit with respect to non domestic rates for the relevant year beginning on 1st April 2014 included in the amount specified by paragraph 1(3) of Schedule 4 to the 2013 Regulations an amount equal to the relevant proportion;
(b) a billing authority in accordance with regulation 30J(2) of the 2003 Regulations credited to a revenue account an amount equal to 80% of the amount of the relevant provision;
(c) a major precepting authority, in accordance with proper practices, was required to recognise a relevant provision in a revenue account for the financial year beginning on 1st April 2013 and in accordance with regulation 30J(3) of the 2003 Regulations credited to a revenue account an amount equal to 80% of the amount found in accordance with paragraph (4) of that regulation;
(d) a major precepting authority, in accordance with proper practices, was required to recognise a relevant provision in a revenue account for the financial year beginning on 1st April 2013 and a billing authority from whom the major precepting authority received non-domestic rating income for that year, in accordance with regulations 5(2), 6(2) or 14(1) of the 2013 Regulations, included in its calculation of surplus or deficit on the collection fund for the financial year beginning on 1st April 2014 an amount in accordance with paragraph 1A of Schedule 4 to those Regulations.

## 3 Calculation for billing authorities for the financial year beginning on 1st April 2013

(1) This paragraph has effect in respect of the financial year beginning on 1st April 2013.
(2) For the purposes of regulation 9 (requirement to make a safety net payment) and regulation 10 (requirement to make a levy payment) the retained rates income for the financial year beginning on 1st April 2013 of an authority that is a billing authority is calculated by adding to the amount calculated in accordance with paragraph 1 of Schedule 1 the amount calculated in accordance with the formula—
KV×4/5Where—
K has the same meaning as in paragraph 1 of Schedule 1; and
V is the provision for refunds in respect of previous years that the authority has included in its end of year calculation of non-domestic rating income for the financial year beginning on 1st April 2013.

## 4 Calculation for billing authorities for the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017

(1) This paragraph has effect in respect of the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017.
(2) For the purposes of regulations 9 and 10, the retained rates income for the financial years beginning on 1st April 2014 of an authority that is a billing authority is calculated by deducting from the amount calculated in accordance with paragraph 1 of Schedule 1 the amount calculated in accordance with the formula—
KV/5Where—
K has the same meaning as in paragraph 1 of Schedule 1; and
V is the provision for refunds in respect of previous years that the authority has included in its end of year calculation of non-domestic rating income for the financial year beginning on 1st April 2013.
(3) For the purposes of regulation 7 (safety net on account) and regulations 9 and 10, the retained rates income for the financial years beginning on 1st April 2015, 1st April 2016 and 1st April 2017 of an authority that is a billing authority is calculated by deducting from the amount calculated in accordance with paragraph 1 of Schedule 1 the amount calculated in accordance with subparagraph (2).

## 5 Calculation for major precepting authorities for the financial year beginning on 1st April 2013

(1) This paragraph has effect in respect of the financial year beginning on 1st April 2013 if the circumstances mentioned in paragraph 2(c) alone applies or if the circumstances mentioned in paragraph 2(c) and (d) both apply.
(2) For the purposes of regulations 9 and 10, the retained rates income for the financial year beginning on 1st April 2013 of an authority that is a major precepting authority is calculated by adding to the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with the formula—
SW×4/5Where—
S is calculated as in paragraph 2 of Schedule 1; and
W is the sum of the provision for refunds in respect of previous years that every billing authority from whom the major precepting authority received non-domestic rating income has included in its end of year calculations.

## 6 Calculation for major precepting authorities for the financial year beginning on 1st April 2013

(1) This paragraph has effect in respect of the financial year beginning on 1st April 2013 if the circumstances mentioned in paragraph 2(d) alone apply.
(2) For the purposes of regulations 9 and 10, the retained rates income for the financial year beginning on 1st April 2013 of an authority that is a major precepting authority is calculated by adding to the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with the formula—
SY×4/5Where—
S is calculated as in paragraph 2 of Schedule 1; and
Y is the aggregate of the provision for refunds in respect of previous years of every billing authority from whom the major precepting authority received non-domestic rating income, where that billing authority has—
(a)in its calculation under regulation 3 of the 2013 Regulations (calculation of non domestic income) of the amount specified by paragraph 1 of Schedule 1 to those Regulations, for the year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period; and
(b)in its calculation of the surplus or deficit with respect to non domestic rates for the relevant year beginning on 1st April 2014 included in the amount specified by paragraph 1(3) of Schedule 4 to the 2013 Regulations an amount equal to the relevant proportion.

## 7 Calculation for major precepting authorities for the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017

(1) This paragraph has effect in respect of the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017 if the circumstances in paragraph 2(c) alone applies or if the circumstances in paragraph 2(c) and (d) apply.
(2) For the purposes of regulations 9 and 10, the retained rates income for the financial year beginning on 1st April 2014 of an authority that is a major precepting authority is calculated by deducting from the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with the formula—
SW/5Where—
S is calculated as in paragraph 2 of Schedule 1; and
W is the sum of the provision for refunds in respect of previous years that every billing authority from whom the major precepting authority received non-domestic rating income has included in its end of year calculations.
(3) For the purposes of regulations 7, 9 and 10, the retained rates income for the financial years beginning on 1st April 2015, 1st April 2016 and 1st April 2017 of an authority that is a major precepting authority is calculated by deducting from the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with subparagraph (2).

## 8 Calculation for major precepting authorities for the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017

(1) This paragraph has effect in respect of the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017 if the circumstances in paragraph 2(d) alone apply.
(2) For the purposes of regulations 9 and 10, the retained rates income for the financial year beginning on 1st April 2014 of an authority that is a major precepting authority is calculated by deducting from the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with the formula—
SY/5Where—
S is calculated as in paragraph 2 of Schedule 1; and
Y is the aggregate of the provision for refunds in respect of previous years of every billing authority from whom the major precepting authority received non-domestic rating income, where that billing authority has—
(a)in its calculation under regulation 3 of the 2013 Regulations (calculation of non domestic income) of the amount specified by paragraph 1 of Schedule 1 to those Regulations, for the year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period; and
(b)in its calculation of the surplus or deficit with respect to non domestic rates for the relevant year beginning on 1st April 2014 included in the amount specified by paragraph 1(3) of Schedule 4 to the 2013 Regulations an amount equal to the relevant proportion.
(3) For the purposes of regulations 7, 9 and 10, the retained rates income for the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017 of an authority that is a major precepting authority is calculated by deducting from the amount calculated in accordance with paragraph 2 of Schedule 1 the amount calculated in accordance with subparagraph (2).

## Schedule 1B: Special provision for the calculation of retained rates income for the financial year beginning on 1st April 2020

## 1 Interpretation

In this Schedule—
“the 2003 Act” means the Local Government Act 2003;
“the 2013 Regulations” means the Non-Domestic Rating (Rates Retention) Regulations 2013;
“designated area” means an area designated in accordance with regulations made under paragraph 39(1)(a) of Schedule 7B to the 1988 Act;
“non-domestic rating income” has the same meaning as in the 2013 Regulations;
“relevant provision” means a provision made by an authority, in accordance with proper practices, to recognise amounts to be repaid to ratepayers as a consequence of an alteration to a non-domestic rating list in accordance with regulations made under section 55 of the 1988 Act.

## 2 Application of Schedule

This Schedule applies to the calculation of retained rates income of billing authorities and major precepting authorities for the year beginning on 1st April 2020.

## 3 Formula values

For the purposes of paragraphs 4 and 5—
A is—
(a)100% where the billing authority is an authority mentioned in Part 6 of Schedule 5 to the 2013 Regulations;
(b)99% where the billing authority is an authority mentioned in Parts 2 to 4 of Schedule 5 to the 2013 Regulations;
(c)94% where the billing authority is an authority mentioned in Part 5 of Schedule 5 to the 2013 Regulations;
(d)50% where the billing authority is a county council, or is a district council for an area for which there is no county council, and the authority is a fire and rescue authority (excepting any authority falling within (a) above);
(e)49% where the billing authority is a county council, or is a district council for an area for which there is no county council, and the authority is not a fire and rescue authority (excepting any authority falling within (b) or (c) above);
(f)40% where the billing authority is a district council for an area for which there is a county council;
(g)30% where the billing authority is a London borough council or the Common Council for the City of London;
B is the billing authority’s non-domestic rating income for the year beginning on 1st April 2020;
BB is the sum of the non-domestic rating income amounts for the year beginning on 1st April 2020 of all billing authorities required to make payments to the major precepting authority under Part 4 of Schedule 7B to the 1988 Act (payments by billing authorities to major precepting authorities);
C is the authority’s certified non-domestic rating income for the year beginning on 1st April 2020;
CC is the sum of the certified non-domestic rating income amounts for the year beginning on 1st April 2020 of all billing authorities required to make payments to the major precepting authority under Part 4 of Schedule 7B to the 1988 Act;
D is an amount which, in the calculation of its certified non-domestic rating income for the year beginning on 1st April 2020, the authority has added or deducted in respect of a relevant provision, excluding—
(a)all amounts included in the calculation in respect of the use of the provision during the year; and
(b)any amount included in the calculation which has been added or deducted in respect of a local non-domestic rating list compiled in 2010 (or in any earlier year) for the purpose of adding to, increasing, or reducing the provision;
E is an amount calculated in accordance with the formula—
e1-e2/1.936×0.499where—
e1 is, for the year beginning on 1st April 2020, the carrying amount at the end of that period in respect of a relevant provision made by the authority, insofar as that provision has been made in respect of a local non-domestic rating list compiled in 2017;
e2 is an amount which, in its calculation of its certified non-domestic rating income for the year beginning on 1st April 2020, the authority has added or deducted in respect of a relevant provision, but including only such amount which is in respect of amounts to be repaid to ratepayers as a consequence of an alteration to a local non-domestic rating list in respect of one of the matters set out in paragraph 2(7) of Schedule 6 to the 1988 Act, where such a matter has arisen as a result of one or more of the matters mentioned in regulation 2(1) of the Valuation for Rating (Coronavirus) (England) Regulations 2021;
F is the amount calculated, as part of the authority’s non-domestic rating income for the year beginning on 1st April 2020, as the amount to be disregarded in respect of those classes of hereditament which are designated in regulations made under paragraph 40 of Schedule 7B to the 1988 Act;
f1 is that part of the disregarded amount (F) that is paid by a billing authority which is a district council to its major precepting authority which is the county council for the billing authority’s area in accordance with regulation 7 of the 2013 Regulations;
f2 is that part of the disregarded amount (F) that is paid by a billing authority to relevant precepting authorities in accordance with regulation 7A of the 2013 Regulations;
G is the amount calculated, as part of the authority’s certified non-domestic rating income for the year beginning on 1st April 2020, as the amount to be disregarded in respect of those classes of hereditament which are designated in regulations made under paragraph 40 of Schedule 7B to the 1988 Act;
g1 is the part of the disregarded amount (G) that is due to a major precepting authority in respect of renewable energy projects in accordance with regulations 7 and 10 of the 2013 Regulations;
g2 is the part of the disregarded amount (G) that is due to a major precepting authority in accordance with regulations 7A and 10 of the 2013 Regulations;
H is the amount calculated, as part of the authority’s non-domestic rating income for the year beginning on 1st April 2020, as the sum to be deducted from the central share in accordance with Schedules 2, 2B and 2C to the 2013 Regulations;
h1 is the amount in respect of case B hereditaments which the billing authority is required to pay to a major precepting authority in accordance with regulation 6 of the 2013 Regulations;
J is the amount calculated, as part of the authority’s certified non-domestic rating income for the year beginning on 1st April 2020, as the sum to be deducted from the central share in accordance with Schedules 2, 2B and 2C to the 2013 Regulations;
j1 is the amount in respect of case B hereditaments which the billing authority is required to pay to a major precepting authority in accordance with regulations 6 and 11 of the 2013 Regulations;
K is the billing authority’s allowance for costs of collection and recovery for the year, calculated as part of the authority’s non-domestic rating income for the year beginning on 1st April 2020 in accordance with paragraph 2 of Schedule 1 to the 2013 Regulations;
L is the billing authority’s allowance for costs of collection and recovery for the year, calculated as part of the authority’s certified non-domestic rating income for the year beginning on 1st April 2020 in accordance with paragraph 2 of Schedule 1 to the 2013 Regulations;
M is the amount, calculated as part of the authority’s non-domestic rating income for the year beginning on 1st April 2020, to be disregarded in respect of a designated area in accordance with regulations made under paragraph 39(1)(d) of Schedule 7B to the 1988 Act;
N is the amount, calculated as part of the authority’s certified non-domestic rating income for the year beginning on 1st April 2020, to be disregarded in respect of a designated area in accordance with regulations made under paragraph 39(1)(d) of Schedule 7B to the 1988 Act;
P is an amount determined by the Secretary of State in accordance with section 31 of the 2003 Act following the calculation of a billing authority’s non-domestic rating income as being due to the billing authority in respect of the local retention of non-domestic rates under Schedule 7B to the 1988 Act;
Q is an amount determined by the Secretary of State in accordance with section 31 of the 2003 Act following the calculation of a billing authority’s certified non-domestic rating income as being due to the billing authority in respect of the local retention of non-domestic rates under Schedule 7B to the 1988 Act;
R is—
(a)for billing authorities, the amount calculated in accordance with the formula—
C-D-E
(b)for major precepting authorities, the amount calculated in accordance with the formula—
CC-D-Ewhere C, CC, D and E have the meanings given in this paragraph;
S is the sum of—
(a)the amount that would be calculated in accordance with paragraph 1(4A) of Schedule 1 to these Regulations, were that calculation to be made in respect of non-domestic rating income (instead of certified non-domestic rating income);
(b)the amount that would be calculated in accordance with paragraph 1(4C) of Schedule 1 to these Regulations, were that calculation to be made in respect of non-domestic rating income (instead of certified non-domestic rating income); and
(c)the authority’s estimate, made as part of its calculation of non-domestic rating income for the year beginning on 1st April 2020, of the amount of relief to be awarded under section 47 of the 1988 Act in accordance with the following guidance issued by the Secretary of State—
(i)the section entitled “Rural Rate Relief” in “Business Rates Information Letter (3/2016): Autumn Statement Measures and 2017 Revaluation” extended in “Business Rates Information Letter (1/2020): Rate Reliefs and Provisional 2020-21 Business Rates Multipliers”, excluding amounts of any such relief awarded in a designated area;
(ii)“Supporting Small Businesses: Annex A” in “Business Rates Information Letter (4/2017): Spring Budget Update” published on 20th June 2017, excluding amounts of any such relief awarded in a designated area;
(iii)the section entitled “Discretionary Relief Scheme” in “Business Rates Information Letter (4/2017): Spring Budget Update”, excluding amounts of any such relief awarded in a designated area; and
(iv)“Business Rates: Retail Discount 2020/21 – Local Authority Guidance” published on 27th January 2020, excluding amounts of any such relief awarded in a designated area;
T is the sum of—
(a)the amount to be calculated in accordance with paragraph 1(4A) of Schedule 1 to these Regulations;
(b)the amount to be calculated in accordance with paragraph 1(4C) of Schedule 1 to these Regulations; and
(c)the amount of relief awarded under section 47 of the 1988 Act, and included as part of the authority’s certified non-domestic rating income for the year beginning 1st April 2020, where such relief has been awarded in accordance with the following guidance issued by the Secretary of State—
(i)“Expanded Retail Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 30th November 2018, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(ii)“Nursery Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 20th March 2020, excluding amounts of any such relief awarded or recovered in a designated area;
(iii)Annex A of “The case for a Business Rates Relief for local newspapers – Government Response”, published on 8th July 2015 and updated on 2nd December 2016, and extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(iv)“Business Rates: New Build Empty Property – Guidance” published in September 2013, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(v)“Business Rates Reoccupation Relief” published in March 2014, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(vi)“Business Rates: Retail Relief - Guidance” published in January 2014, and extended in “Business Rates Information Letter (11/2014)” including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(vii)“Flood recovery framework: guidance for local authorities in England” published on 28th October 2021, updating guidance published in December 2017, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(viii)“Business Rates Extension of Transitional Relief for small and medium properties: Guidance” published in January 2015 including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(ix)the section entitled “Rural Rate Relief” in “Business Rates Information Letter (3/2016): Autumn Statement Measures and 2017 Revaluation” extended in “Business Rates Information Letter (1/2020): Rate Reliefs and Provisional 2020-21 Business Rates Multipliers”, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(x)“Supporting Small Businesses: Annex A” in “Business Rates Information Letter (4/2017): Spring Budget Update” published on 20th June 2017, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
(xi)the section entitled “Discretionary Relief Scheme” in “Business Rates Information Letter (4/2017): Spring Budget Update”, including amounts awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area; and
(xii)“Pubs discount 2020/21 – Local Authority Guidance” published in January 2020, including amounts of relief awarded or recovered in respect of a previous year’s liability, but excluding amounts of any such relief awarded or recovered in a designated area;
U is—
(a)10% where the authority is a county council for an area for which there is also district councils, and which is a fire and rescue authority;
(b)9% where the authority is a county council for an area for which there is also district councils, and which is not a fire and rescue authority;
(c)37% where the authority is the Greater London Authority;
(d)5% where the authority is the West of England Combined Authority;
(e)1% where the authority is a fire and rescue authority not falling within (a) above;
V is an amount determined by the Secretary of State in accordance with section 31 of the 2003 Act following the calculation of a billing authority’s non-domestic rating income as being due to a major precepting authority in respect of the local retention of non-domestic rates under Schedule 7B to the 1988 Act;
W is an amount determined by the Secretary of State in accordance with section 31 of the 2003 Act following the calculation of a billing authority’s certified non-domestic rating income as being due to a major precepting authority in respect of the local retention of non-domestic rates under Schedule 7B to the 1988 Act;
X is the sum of the estimates made by all billing authorities required to make payments to the major precepting authority under Part 4 of Schedule 7B to the 1988 Act, as part of their calculation of non-domestic rating income for the year beginning on 1st April 2020, of—
(a)the amount that would be calculated in accordance with paragraph 1(4A) of Schedule 1 to these Regulations, were that calculation to be made in respect of non-domestic rating income (instead of certified non-domestic rating income);
(b)the amount that would be calculated in accordance with paragraph 1(4C) of Schedule 1 to these Regulations were that calculation to be made in respect of non-domestic rating income (instead of certified non-domestic rating income); and
(c)the amount of relief awarded under section 47 of the 1988 Act in accordance with the guidance issued by the Secretary of State entitled “Business Rates: Retail Discount 20/21 – Local Authority Guidance” published on 27th January 2020,
excluding any such amounts as relate to a designated area;
Y is the sum of the following amounts included as part of a billing authority’s certified non-domestic rating income for the year beginning on 1st April 2020—
(a)the sum of the amounts calculated in accordance with paragraph 1(4A) of Schedule 1 to these Regulations for each of the billing authorities that is required to make payments to the major precepting authority for the year under Part 4 of Schedule 7B to the 1988 Act;
(b)the sum of the amounts calculated in accordance with paragraph 1(4C) of Schedule 1 to these Regulations for each of the billing authorities that is required to make payments to the major precepting authority for the year under Part 4 of Schedule 7B to the 1988 Act; and
(c)the amounts of relief awarded under section 47 of the 1988 Act, and included as part of a billing authority’s certified non-domestic rating income for the year beginning on 1st April 2020, by all billing authorities required to make payments to the major precepting authority under Part 4 of Schedule 7B to the 1988 Act, where such relief has been awarded in accordance with the following guidance issued by the Secretary of State —
(i)“Expanded Retail Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 30th November 2018, excluding any such relief awarded or recovered in a designated area and any amounts awarded or recovered in respect of a previous year’s liability;
(ii)“Nursery Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 20th March 2020, excluding amounts of any such relief awarded or recovered in a designated area; and
(iii)Annex A of “The case for a Business Rates Relief for local newspapers – Government Response”, published on 8th July 2015 and updated on 2nd December 2016, and extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury, excluding any such relief awarded or recovered in a designated area and any amounts awarded or recovered in respect of a previous year’s liability.

## 4 Calculation for billing authorities

(1) The retained rates income of an authority that is a billing authority is the sum of—
(a) the amount calculated in accordance with the formula in paragraph 1(1) of Schedule 1; and
(b) the amount calculated in accordance with sub-paragraph (2) below.
(2) Subject to sub-paragraph (3), the amount mentioned in sub-paragraph (1)(b) is whichever is the smaller of the amounts calculated in accordance with sub-paragraphs (4) and (5).
(3) Where either of the amounts calculated in accordance with sub-paragraphs (4) or (5) is zero, or less than zero, the amount mentioned in sub-paragraph 1(b) is zero.
(4) The amount is calculated in accordance with the formula—
AB-C-D+E+F-f1-f2-G-g1-g2+H-h1-J-j1+K-L+M-N+P-Q×0.75
(5) The amount is calculated in accordance with the formula—
AB-R+S-T×0.75

## 5 Calculation for major precepting authorities

(1) The retained rates income of an authority that is a major precepting authority is the sum of—
(a) the amount calculated in accordance with the formula in paragraph 2 of Schedule 1; and
(b) the amount calculated in accordance with sub-paragraph (2) below.
(2) Subject to sub-paragraph (3), the amount mentioned in sub-paragraph (1)(b) is whichever is the smaller of the amounts calculated in accordance with sub-paragraphs (4) and (5).
(3) Where either of the amounts calculated in accordance with sub-paragraphs (4) or (5) is zero, or less than zero, the amount mentioned in sub-paragraph 1(b) is zero.
(4) The amount is calculated in accordance with the formula—
UBB-CC-D+E+f1-g1+f2-g2+V-W×0.75
(5) The amount is calculated in accordance with the formula—
UBB-R+X-Y×0.75.

## Schedule 2 Table of authorities, business rates baselines and baseline funding levels

Column A
Column B
Column C
Authority
Business Rates Baseline
(£)
Baseline funding level for year commencing 1 April 2013
(£)
Greater London Authority
1,285,820,938
943,506,964
The council for the local government area of—
Adur
6,510,270
1,543,757
Allerdale
9,829,432
3,193,477
Amber Valley
11,526,953
2,814,984
Arun
11,625,246
3,204,911
Ashfield
12,319,221
3,394,062
Ashford
17,427,456
2,513,850
Aylesbury Vale
18,901,168
3,479,457
Babergh
8,804,788
1,868,332
Barking and Dagenham
16,714,828
50,404,787
Barnet
33,871,498
51,306,341
Barnsley
24,293,596
49,737,196
Barrow-in-Furness
8,778,716
2,733,859
Basildon
29,961,460
4,980,714
Basingstoke and Deane
28,597,042
2,666,334
Bassetlaw
18,253,756
3,543,459
Bath & North East Somerset
30,162,501
20,694,054
Bedford
30,109,517
28,076,379
Bexley
18,177,578
32,018,458
Birmingham
191,637,680
312,928,663
Blaby
15,229,057
1,948,301
Blackburn with Darwen
21,770,194
38,932,306
Blackpool
23,755,738
42,199,942
Bolsover
7,924,732
2,556,465
Bolton
41,088,637
59,542,033
Boston
7,298,938
2,361,279
Bournemouth
31,862,230
27,611,378
Bracknell Forest
25,473,239
14,704,079
Bradford
67,206,292
121,653,223
Braintree
15,468,137
3,046,126
Breckland
11,064,448
3,458,881
Brent
30,623,363
77,155,791
Brentwood
11,607,920
1,449,486
Brighton & Hove
50,078,969
51,659,578
Bristol
98,736,246
89,104,384
Broadland
11,098,923
2,512,034
Bromley
24,032,888
33,609,741
Bromsgrove
10,364,952
1,525,430
Broxbourne
15,281,144
2,056,524
Broxtowe
9,417,550
2,531,189
Buckinghamshire
14,644,061
38,880,798
Burnley
10,572,799
3,725,395
Bury
24,153,729
31,456,839
Calderdale
27,689,842
36,890,168
Cambridge
36,017,399
3,731,759
Cambridgeshire
22,423,434
57,125,982
Camden
142,544,849
79,921,230
Cannock Chase
12,797,716
2,660,599
Canterbury
19,948,655
4,094,793
Carlisle
15,855,640
2,913,559
Castle Point
5,818,563
1,977,127
Central Bedfordshire
37,100,686
28,105,893
Charnwood
17,215,447
3,750,088
Chelmsford
29,996,621
2,977,293
Cheltenham
20,850,877
2,482,240
Cherwell
26,191,186
3,336,078
Cheshire East
64,926,165
37,159,120
Cheshire West & Chester
70,909,037
46,258,676
Chesterfield
13,581,959
2,947,054
Chichester
16,694,642
1,967,227
Chiltern
7,907,679
1,304,439
Chorley
10,068,795
2,569,254
Christchurch
6,911,756
869,628
City of London
214,899,296
14,565,989
Colchester
22,984,520
3,779,919
Copeland
15,890,902
2,203,040
Corby
11,942,746
1,847,219
Cornwall
77,885,886
97,960,042
Cotswold
11,481,432
1,640,867
Coventry
55,281,023
70,640,689
Craven
6,906,620
1,297,739
Crawley
43,288,696
3,182,403
Croydon
32,962,149
64,683,864
Cumbria
18,391,885
77,617,216
Dacorum
23,720,388
2,635,721
Darlington
16,181,226
20,011,051
Dartford
31,490,643
2,372,574
Daventry
14,088,965
1,850,130
Derby
37,757,126
50,423,689
Derbyshire
16,078,053
98,605,427
Derbyshire Dales
6,718,917
1,463,345
Devon
20,842,327
89,674,088
Doncaster
40,752,075
66,712,659
Dorset
10,253,776
35,028,899
Dover
13,359,156
3,236,643
Dudley
45,567,967
60,169,511
Durham
52,985,367
111,208,226
Ealing
39,190,144
67,357,685
East Cambridgeshire
6,719,704
2,154,347
East Devon
12,281,141
2,330,125
East Dorset
8,317,267
1,206,625
East Hampshire
11,049,976
1,656,071
East Hertfordshire
17,244,597
2,376,601
East Lindsey
12,308,904
5,373,440
East Northamptonshire
7,733,536
2,105,267
East Riding of Yorkshire
40,885,194
46,500,139
East Staffordshire
20,773,826
2,794,861
East Sussex
10,877,712
65,575,071
Eastbourne
12,854,185
3,190,491
Eastleigh
21,808,922
2,257,002
Eden
7,672,792
1,498,756
Elmbridge
20,094,882
2,033,997
Enfield
30,834,220
64,788,592
Epping Forest
12,755,334
2,909,272
Epsom and Ewell
9,123,208
1,240,245
Erewash
9,227,264
2,903,898
Essex
41,093,664
154,306,620
Exeter
28,990,125
3,607,931
Fareham
16,265,235
1,684,805
Fenland
9,333,035
3,233,902
Forest Heath
8,454,979
1,750,751
Forest of Dean
4,527,110
2,264,481
Fylde
9,562,718
1,690,670
Gateshead
41,578,811
51,077,868
Gedling
7,964,132
2,687,533
Gloucester
19,121,153
3,236,212
Gloucestershire
19,693,906
66,190,735
Gosport
5,548,998
2,188,268
Gravesham
8,749,182
2,590,013
Great Yarmouth
11,687,537
3,355,158
Greenwich
17,818,810
72,932,673
Guildford
29,565,829
2,558,316
Hackney
25,267,486
96,999,527
Halton
24,369,980
31,539,720
Hambleton
10,352,561
1,823,713
Hammersmith and Fulham
56,863,185
54,036,313
Hampshire
41,841,370
105,051,752
Harborough
13,014,009
1,546,746
Haringey
18,914,782
71,624,506
Harlow
17,852,886
2,723,997
Harrogate
23,409,298
3,269,434
Harrow
14,506,174
34,659,897
Hart
11,377,682
1,207,339
Hartlepool
17,720,928
24,889,234
Hastings
8,463,160
3,336,670
Havant
12,321,159
2,924,607
Havering
21,156,976
30,189,045
Herefordshire
21,955,919
28,514,537
Hertfordshire
47,068,141
108,379,084
Hertsmere
16,903,965
2,378,568
High Peak
8,987,497
2,068,398
Hillingdon
99,278,985
41,251,719
Hinckley and Bosworth
10,901,238
2,270,251
Horsham
15,225,457
1,792,713
Hounslow
42,561,812
43,068,747
Huntingdonshire
22,128,524
4,004,146
Hyndburn
7,978,618
3,145,527
Ipswich
21,061,346
3,806,408
Isle of Wight
16,645,123
28,627,393
Isles of Scilly
852,280
1,331,699
Islington
54,860,590
74,476,375
Kensington and Chelsea
80,458,942
46,063,747
Kent
45,815,825
164,144,666
Kettering
10,856,696
2,205,222
King’s Lynn and West Norfolk
16,079,616
4,797,047
Kingston upon Hull
41,313,951
71,268,290
Kingston upon Thames
23,564,602
19,275,630
Kirklees
51,771,574
72,226,764
Knowsley
19,331,596
54,500,744
Lambeth
34,512,248
97,428,963
Lancashire
31,820,199
165,525,692
Lancaster
24,033,380
5,011,544
Leeds
170,049,780
138,405,785
Leicester
46,310,310
88,517,197
Leicestershire
18,979,979
54,052,687
Lewes
9,022,243
1,959,328
Lewisham
14,809,713
83,124,407
Lichfield
12,606,321
1,849,161
Lincoln
15,680,126
3,332,014
Lincolnshire
18,693,949
97,373,098
Liverpool
92,208,014
154,368,238
Luton
32,225,710
42,574,009
Maidstone
21,608,085
2,847,735
Maldon
5,012,807
1,338,755
Malvern Hills
6,225,256
1,597,240
Manchester
148,938,122
156,168,393
Mansfield
10,396,439
3,260,236
Medway
41,706,028
42,119,148
Melton
4,967,082
1,159,797
Mendip
12,125,123
2,539,006
Merton
23,867,753
31,414,734
Mid Devon
5,843,655
1,933,308
Mid Suffolk
8,301,220
1,986,703
Mid Sussex
16,180,984
1,871,455
Middlesbrough
19,381,548
40,200,538
Milton Keynes
67,239,768
40,596,143
Mole Valley
13,944,499
1,123,613
New Forest
24,857,300
3,492,063
Newark and Sherwood
13,269,375
3,212,812
Newcastle upon Tyne
71,166,202
78,964,890
Newcastle-under-Lyme
12,414,950
3,263,726
Newham
29,435,489
97,378,888
Norfolk
24,994,701
135,421,739
North Devon
12,497,174
2,612,666
North Dorset
5,620,027
1,449,561
North East Derbyshire
5,318,090
2,447,708
North East Lincolnshire
31,308,416
34,708,968
North Hertfordshire
14,647,134
2,381,348
North Kesteven
8,655,802
2,720,096
North Lincolnshire
38,429,571
28,977,665
North Norfolk
9,313,236
2,817,506
North Somerset
27,458,089
27,765,161
North Tyneside
27,234,229
42,195,265
North Warwickshire
15,662,148
1,678,728
North West Leicestershire
18,301,114
2,099,762
North Yorkshire
18,165,133
59,155,988
Northampton
37,467,795
5,968059
Northamptonshire
25,068,772
80,385,044
Northumberland
37,238,477
60,202,640
Norwich
30,144,312
5,229,784
Nottingham
58,085,160
84,369,505
Nottinghamshire
18,500,917
95,132,076
Nuneaton and Bedworth
12,673,211
3,225,030
Oadby and Wigston
4,727,514
1,347,305
Oldham
27,738,996
56,601,460
Oxford
31,918,237
5,468,484
Oxfordshire
27,165,317
62,859,500
Pendle
7,464,444
3,556,700
Peterborough
43,130,361
36,700,265
Plymouth
42,141,744
50,960,369
Poole
29,140,562
15,157,353
Portsmouth
38,088,827
42,387,146
Preston
25,787,420
4,856,765
Purbeck
6,789,144
1,009,625
Reading
48,165,701
26,814,651
Redbridge
16,423,093
46,684,337
Redcar and Cleveland
23,346,003
31,497,707
Redditch
13,859,665
1,927,460
Reigate and Banstead
18,752,279
2,083,987
Ribble Valley
5,346,419
1,183,176
Richmond upon Thames
23,340,428
19,720,137
Richmondshire
4,905,490
1,314,091
Rochdale
28,970,696
53,601,018
Rochford
6,180,012
1,518,118
Rossendale
5,059,544
1,904,027
Rother
6,464,342
2,075,116
Rotherham
34,304,418
56,083,929
Rugby
15,253,038
2,109,146
Runnymede
16,841,687
1,619,190
Rushcliffe
10,605,824
2,082,907
Rushmoor
16,689,111
2,079,948
Rutland
4,651,497
3,891,340
Ryedale
6,370,112
1,431,486
Salford
38,959,160
63,450,622
Sandwell
45,940,267
88,896,764
Scarborough
12,496,321
3,744,241
Sedgemoor
13,263,040
3,103,725
Sefton
33,378,261
56,730,215
Selby
16,293,521
2,147,912
Sevenoaks
13,571,084
2,012,952
Sheffield
98,671,639
126,471,812
Shepway
9,373,544
3,260,696
Shropshire
34,962,587
44,622,499
Slough
44,166,936
26,453,395
Solihull
51,433,206
26,393,841
Somerset
13,853,465
59,667,797
South Bucks
11,477,277
965,909
South Cambridgeshire
25,461,045
2,312,516
South Derbyshire
8,172,603
2,204,755
South Gloucestershire
62,559,550
32,904,471
South Hams
12,518,976
1,684,581
South Holland
9,366,496
2,922,783
South Kesteven
15,491,808
3,205,405
South Lakeland
15,540,058
1,964,817
South Norfolk
10,590,735
2,726,843
South Northamptonshire
7,752,975
1,647,416
South Oxfordshire
16,595,739
2,275,592
South Ribble
13,461,179
2,049,820
South Somerset
16,629,676
3,203,630
South Staffordshire
7,655,119
2,051,036
South Tyneside
14,331,380
43,208,008
Southampton
46,808,110
48,356,899
Southend-on-Sea
21,738,332
30,832,741
Southwark
57,942,930
101,221,408
Spelthorne
15,253,526
1,685,030
St Albans
24,836,534
2,205,850
St Edmundsbury
17,520,367
2,201,119
St Helens
23,055,780
40,377,512
Stafford
16,302,244
2,467,371
Staffordshire
22,855,361
88,399,746
Staffordshire Moorlands
6,830,005
2,290,910
Stevenage
17,876,437
2,247,242
Stockport
43,491,307
41,858,322
Stockton-on-Tees
37,057,317
34,655,184
Stoke-on-Trent
39,206,259
63,656,161
Stratford-on-Avon
20,054,031
2,158,112
Stroud
9,509,410
2,157,896
Suffolk
23,322,367
89,721,260
Suffolk Coastal
18,855,029
2,516,712
Sunderland
40,414,572
75,014,173
Surrey
43,862,681
100,568,413
Surrey Heath
13,100,472
1,370,115
Sutton
14,992,995
31,813,583
Swale
14,834,548
3,747,947
Swindon
49,425,145
28,208,503
Tameside
26,231,482
49,181,172
Tamworth
12,199,200
2,042,882
Tandridge
8,053,117
1,274,699
Taunton Deane
15,579,952
2,365,778
Teignbridge
11,974,506
2,964,765
Telford and the Wrekin
31,806,286
33,843,042
Tendring
9,510,360
4,419,396
Test Valley
17,790,125
2,080,249
Tewkesbury
13,285,642
1,612,841
Thanet
12,649,136
4,414,968
Three Rivers
10,063,930
1,742,625
Thurrock
51,790,111
29,009,172
Tonbridge and Malling
21,405,361
2,010,774
Torbay
18,029,517
28,426,889
Torridge
4,205,800
2,079,600
Tower Hamlets
93,195,698
97,423,703
Trafford
74,300,537
31,814,301
Tunbridge Wells
19,209,037
2,074,486
Uttlesford
15,489,885
1,356,046
Vale of White Horse
22,167,540
2,070,435
Wakefield
56,355,550
63,015,823
Walsall
33,408,538
65,310,697
Waltham Forest
17,175,811
61,287,254
Wandsworth
30,184,096
64,567,444
Warrington
49,957,914
27,369,569
Warwick
25,038,951
3,011,130
Warwickshire
22,170,345
55,993,251
Watford
26,149,210
2,480,214
Waveney
10,291,739
3,532,835
Waverley
13,867,392
1,749,478
Wealden
11,541,457
2,579,584
Wellingborough
10,432,374
2,114,476
Welwyn Hatfield
21,549,225
2,542,930
West Berkshire
37,350,222
15,812,608
West Devon
4,321,187
1,439,628
West Dorset
11,510,272
2,554,047
West Lancashire
12,091,194
2,895,699
West Lindsey
5,973,720
2,640,577
West Oxfordshire
11,788,567
1,874,772
West Somerset
3,973,165
1,050,663
West Sussex
30,374,656
69,237,512
Westminster
523,209,998
78,956,606
Weymouth and Portland
6,423,871
1,781,427
Wigan
36,886,327
61,669,220
Wiltshire
68,047,627
50,571,487
Winchester
19,656,096
1,948,131
Windsor and Maidenhead
36,366,625
11,118,665
Wirral
31,423,627
71,162,276
Woking
16,853,831
1,864,775
Wokingham
25,495,894
12,336,198
Wolverhampton
35,049,495
69,602,263
Worcester
15,447,516
2,284,574
Worcestershire
16,247,484
55,462,542
Worthing
11,973,328
2,352,171
Wychavon
15,248,163
2,316,967
Wycombe
26,798,592
2,923,205
Wyre
9,996,596
2,978,279
Wyre Forest
11,065,486
2,483,784
York
45,101,766
23,198,046
The fire and rescue authority for the area of—
Avon
4,467,681
9,528,484
Bedfordshire
2,029,304
5,190,806
Berkshire
4,428,951
6,226,195
Buckinghamshire
2,999,358
4,495,113
Cambridgeshire
3,371,704
5,342,428
Cheshire
4,289,043
8,272,071
Cleveland
1,989,914
8,181,190
Derbyshire
2,557,004
7,847,551
Devon and Somerset
5,083,073
13,916,130
Dorset
2,384,263
4,998,557
Durham
1,411,563
6,222,511
East Sussex
2,230,654
6,782,148
Essex
6,066,543
14,430,913
Greater Manchester
10,015,490
27,986,638
Hampshire
6,381,632
12,725,597
Hereford & Worcester
2,253,356
4,968,681
Humberside
3,100,758
11,167,759
Kent
5,941,791
13,019,137
Lancashire
4,464,678
13,699,122
Leicestershire
3,148,923
7,868,908
Merseyside
4,069,332
17,590,490
North Yorkshire
2,938,792
5,376,661
Nottinghamshire
3,241,069
9,475,256
Shropshire
1,362,630
3,425,726
South Yorkshire
4,041,260
13,692,932
Staffordshire
3,339,612
8,402,811
Tyne and Wear
3,973,984
13,580,075
West Midlands
9,353,432
29,467,716
West Yorkshire
7,613,735
21,608,871
Wiltshire
2,397,404
4,133,774
...
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. . .
. . .
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. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
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. . .
. . .
. . .
. . .

## Schedule 3: List of authorities

## 1 

Combined Authorities
The following combined authorities—
The Greater Manchester Combined Authority
The West of England Combined Authority

## 2 

Greater Manchester Combined Authority
The councils for the following local government areas—
...
...
Bolton
. . .
. . .
Bury
. . .
. . .
Manchester
. . .
. . .
Oldham
. . .
. . .
Rochdale
. . .
. . .
Salford
. . .
. . .
Stockport
. . .
. . .
Tameside
. . .
. . .
Trafford
. . .
. . .
Wigan
. . .
. . .

## 3 

Liverpool City Region
The councils for the following local government areas—
...
...
Knowsley
. . .
. . .
Liverpool
. . .
. . .
Sefton
. . .
. . .
Wirral
. . .
. . .

## 4 

Liverpool City Region
The councils for the following local government areas—
...
...
Halton
. . .
. . .
St Helens
. . .
. . .

## 5 

West Midlands Combined Authority
The councils for the following local government areas—
...
...
Dudley
. . .
. . .
Sandwell
. . .
. . .
Walsall
. . .
. . .
Wolverhampton
. . .
. . .

## 6 

West Midlands Combined Authority
The councils for the following local government areas—
...
...
Birmingham
. . .
. . .
Coventry
. . .
. . .
Solihull
. . .
. . .

## 7 

West of England Combined Authority
The councils for the following local government areas—
...
...
Bath and North East Somerset
. . .
. . .
Bristol
. . .
. . .
South Gloucestershire
. . .
. . .

## 8 

Cornwall
The council for the following local government area—
...
...
Cornwall
. . .
. . .

## 9 

London
Authority—
Greater London Authority
The councils for the following local government areas—
Barking and Dagenham
Barnet
Bexley
Brent
Bromley
Camden
City of London
Croydon
Ealing
Enfield
Greenwich
Hackney
Hammersmith and Fulham
Haringey
Harrow
Havering
Hillingdon
Hounslow
Islington
Kensington and Chelsea
Kingston upon Thames
Lambeth
Lewisham
Merton
Newham
Redbridge
Richmond upon Thames
Southwark
Sutton
Tower Hamlets
Waltham Forest
Wandsworth
Westminster

## 10 

Berkshire
The councils for the following local government areas—
Bracknell Forest
Reading
Slough
West Berkshire
Windsor and Maidenhead
Wokingham

## 11 

Derbyshire
The councils for the following local government areas—
Derbyshire
Amber Valley
Bolsover
Chesterfield
Derbyshire Dales
Erewash
High Peak
North East Derbyshire
South Derbyshire
Derby
The fire and rescue authority for the area of—
Derbyshire

## 12 

Devon
The councils for the following local government areas—
Devon
East Devon
Exeter
Mid Devon
North Devon
South Hams
Teignbridge
Torridge
West Devon
Plymouth
Torbay

## 13 

Gloucestershire
The councils for the following local government areas
Gloucestershire
Cheltenham
Cotswold
Forest of Dean
Gloucester
Stroud
Tewkesbury

## 14 

Kent
The councils for the following local government areas—
Kent
Ashford
Canterbury
Dartford
Dover
Gravesham
Maidstone
Sevenoaks
Shepway
Swale
Thanet
Tonbridge and Malling
Tunbridge Wells
Medway
The fire and rescue authority for the area of—
Kent

## 15 

Leeds
The councils for the following local government areas—
Harrogate
York
Bradford
Calderdale
Kirklees
Leeds
Wakefield

## 16 

Lincolnshire
The councils for the following local government areas—
Lincolnshire
Boston
East Lindsey
Lincoln
North Kesteven
South Holland
South Kesteven
West Lindsey
North Lincolnshire

## 17 

Solent
The councils for the following local government areas—
Portsmouth
Isle of Wight
Southampton

## 18 

Suffolk
The councils for the following local government areas—
Suffolk
Babergh
Forest Heath
Ipswich
Mid Suffolk
St Edmundsbury
Suffolk Coastal
Waveney

## 19 

Surrey
The councils for the following local government areas—
Surrey
Elmbridge
Epsom and Ewell
Guildford
Mole Valley
Reigate and Banstead
Runnymede
Spelthorne
Surrey Heath
Tandridge
Waverley
Woking

## 20 

Berkshire
The councils for the following local government areas—
Bracknell Forest
Reading
Slough
West Berkshire
Windsor and Maidenhead
Wokingham
The following fire and rescue authority—
Berkshire Combined Fire and Rescue Authority

## 21 

Buckinghamshire
The councils for the following local government areas—
Buckinghamshire
Aylesbury Vale
Chiltern
South Buckinghamshire
Wycombe

## 22 

East Sussex
The councils for the following local government areas—
East Sussex
Eastbourne
Hastings
Lewes
Rother
Wealden
The following fire and rescue authority—
East Sussex Combined Fire and Rescue Authority

## 23 

Hertfordshire
The councils for the following local government areas—
Hertfordshire
Broxbourne
Dacorum
East Hertfordshire
Hertsmere
North Hertfordshire
St Albans
Stevenage
Three Rivers
Watford
Welwyn Hatfield

## 24 

Lancashire
The councils for the following local government areas—
Lancashire
Blackburn with Darwen
Blackpool
Burnley
Chorley
Fylde
Hyndburn
Pendle
Preston
Ribble Valley
Rossendale
South Ribble
West Lancashire
Wyre
The following fire and rescue authority—
Lancashire Combined Fire and Rescue Authority

## 25 

Leicester and Leicestershire
The councils for the following local government areas—
Leicestershire
Leicester
Blaby
Charnwood
Harborough
Hinckley and Bosworth
Melton
North West Leicestershire
Oadby and Wigston
The following fire and rescue authority—
Leicestershire Combined Fire and Rescue Authority

## 26 

Norfolk
The councils for the following local government areas—
Norfolk
Breckland
Broadland
Great Yarmouth
Kings Lynn and West Norfolk
North Norfolk
Norwich
South Norfolk

## 27 

Northamptonshire
The councils for the following local government areas—
Northamptonshire
Corby
Daventry
East Northamptonshire
Kettering
Northampton
South Northamptonshire
Wellingborough

## 28 

North and West Yorkshire
The councils for the following local government areas—
North Yorkshire
Bradford
Calderdale
Kirklees
Leeds
Wakefield
City of York
Craven
Hambleton
Harrogate
Richmondshire
Ryedale
Scarborough
Selby

## 29 

North of Tyne
The councils for the following local government areas—
Newcastle upon Tyne
North Tyneside
Northumberland

## 30 

Somerset
The councils for the following local government areas—
Somerset
Mendip
Sedgemoor
South Somerset
Somerset West and Taunton

## 31 

Staffordshire and Stoke-on-Trent
The councils for the following local government areas—
Staffordshire
Stoke-on-Trent
Cannock Chase
East Staffordshire
Lichfield
Newcastle-under-Lyme
South Staffordshire
Stafford
Staffordshire Moorlands
Tamworth
The following fire and rescue authority—
Staffordshire Commissioner Fire and Rescue Authority

## 32 

Solent
The councils for the following local government areas—
Isle of Wight
Portsmouth
Southampton

## 33 

West Sussex
The councils for the following local government areas—
West Sussex
Adur
Arun
Chichester
Crawley
Horsham
Mid Sussex
Worthing

## 34 

Worcestershire
The councils for the following local government areas—
Worcestershire
Bromsgrove
Malvern Hills
Redditch
Worcester
Wychavon
Wyre Forest

## Schedule 4 Table of Authorities, Business Rates Baselines, Values for P, Q, A and Y

Column A
Column B
Column C
Column D
Column E
Column F
Column G
Column H
Authority
Business Rates Baseline(£)
Value of P for year commencing on 1st April 2017
Value of Q for year commencing on 1st April 2017
Value of P for year commencing on 1st April 2018
Value of Q for year commencing on 1st April 2018
Value of A for a year commencing on or after 1st April 2017
Value of Y for a year commencing on or after 1st April 2017
Greater London Authority
1,531,065,497
0
522,449,698
0
538,145,611
N/A
The council for the local government area of—
Adur
6,437,063
0
4,786,776
0
4,930,585
68.6%
93,947
Allerdale
10,340,958
0
6,927,108
0
7,135,219
63.2%
179,414
Amber Valley
11,673,716
0
8,664,478
0
8,924,785
67.5%
173,402
Arun
11,870,858
0
8,444,785
0
8,698,491
68.1%
216,966
Ashfield
12,767,064
0
9,138,787
0
9,413,343
65.4%
151,249
Ashford
17,739,597
0
15,052,272
0
15,504,486
68.1%
203,309
Aylesbury Vale
19,221,104
0
15,501,539
0
15,967,251
70.9%
241,273
Babergh
8,716,618
0
6,719,358
0
6,921,227
67.3%
149,266
Barking and Dagenham
17,614,004
36,269,079
0
37,358,708
0
77.4%
0
Barnet
36,420,509
18,426,342
0
18,979,923
0
77.8%
462,957
Barnsley
22,599,224
30,570,199
0
31,488,617
0
65.5%
242,796
Barrow-in-Furness
7,751,479
0
4,828,963
0
4,974,039
65.1%
83,387
Basildon
29,296,677
0
23,972,258
0
24,692,454
74.6%
362,990
Basingstoke and Deane
28,445,944
0
25,595,614
0
26,364,581
69.8%
302,247
Bassetlaw
15,743,106
0
11,955,123
0
12,314,290
67.3%
178,035
Bath & North East Somerset
31,057,619
0
8,935,524
0
9,203,974
68.8%
343,285
Bedford
27,700,783
2,313,071
0
2,382,562
0
69.4%
258,953
Bexley
18,544,715
15,683,249
0
16,154,419
0
69.6%
229,463
Birmingham
191,547,056
142,975,959
0
147,271,374
0
67.6%
1,666,240
Blaby
15,650,768
0
13,568,020
0
13,975,643
68.7%
129,254
Blackburn with Darwen
18,948,882
22,670,036
0
23,351,110
0
62.9%
66,918
Blackpool
22,262,147
22,849,897
0
23,536,375
0
64.0%
195,634
Bolsover
8,050,589
0
5,317,710
0
5,477,469
64.9%
97,637
Bolton
38,711,126
24,939,740
0
25,689,002
0
65.5%
378,528
Boston
7,324,967
0
4,800,743
0
4,944,971
66.3%
99,157
Bournemouth
30,518,450
0
1,001,687
0
1,031,780
68.3%
277,094
Bracknell Forest
24,592,330
0
8,873,562
0
9,140,150
73.1%
124,506
Bradford
65,369,207
64,678,973
0
66,622,118
0
66.5%
668,317
Braintree
15,620,527
0
12,364,197
0
12,735,653
68.4%
294,960
Breckland
11,649,662
0
7,952,094
0
8,190,998
67.7%
204,403
Brent
32,980,527
49,499,574
0
50,986,686
0
78.0%
475,732
Brentwood
11,014,688
0
9,465,177
0
9,749,539
72.8%
184,403
Brighton & Hove
56,330,233
0
1,105,768
0
1,138,989
70.1%
646,184
Bristol
99,387,186
0
4,133,952
0
4,258,148
69.5%
843,926
Broadland
11,086,390
0
8,401,008
0
8,653,399
65.3%
164,407
Bromley
26,860,703
9,068,354
0
9,340,794
0
75.6%
315,166
Bromsgrove
9,347,483
0
7,716,788
0
7,948,623
69.4%
0
Broxbourne
14,910,536
0
12,712,098
0
13,094,006
75.9%
157,887
Broxtowe
10,194,136
0
7,488,276
0
7,713,246
67.7%
116,074
Buckinghamshire
14,875,205
26,688,650
0
27,490,455
0
N/A
0
Burnley
9,626,303
0
5,643,829
0
5,813,386
63.4%
120,728
Bury
23,502,506
10,125,084
0
10,429,271
0
67.4%
294,744
Calderdale
26,752,001
12,683,857
0
13,064,917
0
65.2%
307,372
Cambridge
38,786,942
0
34,797,664
0
35,843,088
73.8%
322,191
Cambridgeshire
23,386,224
37,681,866
0
38,813,939
0
N/A
0
Camden
177,333,495
0
91,897,120
0
94,657,977
72.6%
1,229,200
Cannock Chase
11,692,916
0
8,848,758
0
9,114,601
69.1%
171,570
Canterbury
19,837,010
0
15,459,646
0
15,924,099
68.4%
255,862
Carlisle
14,852,256
0
11,737,641
0
12,090,274
66.9%
211,489
Castle Point
5,721,145
0
3,607,582
0
3,715,964
69.8%
83,909
Central Bedfordshire
36,488,737
0
6,443,333
0
6,636,910
70.6%
391,777
Charnwood
18,363,781
0
14,354,909
0
14,786,173
70.3%
261,891
Chelmsford
28,872,441
0
25,689,694
0
26,461,487
71.3%
314,763
Cheltenham
20,625,721
0
17,972,189
0
18,512,126
68.6%
234,443
Cherwell
30,715,890
0
27,149,598
0
27,965,251
72.2%
339,444
Cheshire East
62,744,785
0
23,021,416
0
23,713,046
67.8%
707,349
Cheshire West & Chester
66,247,613
0
16,796,752
0
17,301,376
68.8%
561,412
Chesterfield
13,857,873
0
10,707,451
0
11,029,134
68.0%
222,849
Chichester
18,287,292
0
16,184,312
0
16,670,536
68.6%
254,814
Chiltern
8,381,965
0
6,987,510
0
7,197,436
71.8%
182,161
Chorley
8,819,699
0
6,073,147
0
6,255,602
65.1%
138,578
Christchurch
7,247,154
0
6,317,515
0
6,507,311
70.5%
93,110
City of London
272,126,874
0
256,555,726
0
264,263,409
68.9%
829,203
Colchester
22,754,773
0
18,714,011
0
19,276,235
70.8%
316,117
Copeland
13,348,750
0
10,993,684
0
11,323,966
64.6%
89,876
Corby
11,580,833
0
9,606,142
0
9,894,739
69.4%
0
Cornwall
78,905,633
25,814,363
0
26,589,902
0
64.3%
1,087,610
Cotswold
12,479,830
0
10,725,731
0
11,047,963
68.6%
229,193
Coventry
54,629,900
20,885,510
0
21,512,972
0
68.0%
429,015
Craven
6,992,223
0
5,604,931
0
5,773,319
64.6%
141,403
Crawley
43,177,709
0
39,775,698
0
40,970,676
75.3%
225,922
Croydon
37,216,293
31,931,228
0
32,890,535
0
74.7%
302,598
Cumbria
17,776,760
65,196,607
0
67,155,304
0
N/A
0
Dacorum
24,203,410
0
21,385,804
0
22,028,296
71.7%
297,607
Darlington
14,577,207
6,814,753
0
7,019,488
0
66.8%
136,682
Dartford
30,304,775
0
27,768,477
0
28,602,723
69.4%
176,235
Daventry
13,866,393
0
11,888,591
0
12,245,759
67.9%
141,775
Derby
38,445,576
15,457,714
0
15,922,108
0
68.6%
424,765
Derbyshire
16,793,591
88,616,327
0
91,278,621
0
N/A
0
Derbyshire Dales
7,716,825
0
6,152,499
0
6,337,338
66.3%
146,302
Devon
20,542,542
75,319,709
0
77,582,533
0
N/A
0
Doncaster
38,766,845
32,549,472
0
33,527,353
0
65.8%
396,069
Dorset
10,769,367
26,676,781
0
27,478,229
0
N/A
0
Dover
14,918,415
0
11,458,420
0
11,802,664
65.6%
151,139
Dudley
42,891,805
21,429,840
0
22,073,654
0
66.3%
447,956
Durham
50,915,363
67,967,039
0
70,008,967
0
64.9%
595,873
Ealing
42,590,024
29,415,831
0
30,299,568
0
76.2%
424,327
East Cambridgeshire
7,171,198
0
4,868,185
0
5,014,440
70.2%
153,301
East Devon
12,236,442
0
9,745,521
0
10,038,305
66.6%
228,392
East Dorset
8,750,303
0
7,460,412
0
7,684,545
71.2%
158,525
East Hampshire
12,125,334
0
10,354,981
0
10,666,075
70.7%
254,853
East Hertfordshire
17,345,567
0
14,804,964
0
15,249,748
71.3%
305,887
East Lindsey
12,666,161
0
6,921,915
0
7,129,869
64.6%
255,337
East Northamptonshire
7,479,660
0
5,229,114
0
5,386,212
66.1%
102,993
East Riding of Yorkshire
36,150,468
13,558,518
0
13,965,856
0
66.0%
489,337
East Staffordshire
20,649,995
0
17,662,268
0
18,192,894
68.7%
219,719
East Sussex
11,478,405
58,621,822
0
60,382,993
0
N/A
0
Eastbourne
13,766,482
0
10,355,824
0
10,666,943
69.9%
179,733
Eastleigh
21,330,820
0
18,918,068
0
19,486,422
72.1%
251,273
Eden
8,017,547
0
6,415,367
0
6,608,103
63.7%
100,483
Elmbridge
23,754,386
0
21,580,029
0
22,228,356
75.1%
300,620
Enfield
32,395,992
36,863,483
0
37,970,970
0
75.4%
344,203
Epping Forest
13,271,035
0
10,161,002
0
10,466,268
72.6%
277,075
Epsom and Ewell
9,674,041
0
8,348,210
0
8,599,015
74.6%
111,892
Erewash
9,181,024
0
6,076,735
0
6,259,298
67.7%
168,996
Essex
40,844,980
124,109,918
0
127,838,542
0
N/A
0
Exeter
27,711,439
0
23,854,535
0
24,571,195
71.3%
313,875
Fareham
15,893,003
0
14,091,935
0
14,515,298
71.8%
201,340
Fenland
9,085,711
0
5,628,647
0
5,797,748
66.8%
125,175
Forest Heath
9,143,693
0
7,272,128
0
7,490,604
70.2%
139,667
Forest of Dean
4,903,573
0
2,482,826
0
2,557,418
62.3%
84,507
Fylde
9,372,856
0
7,565,517
0
7,792,807
66.5%
109,121
Gateshead
40,262,935
14,339,677
0
14,770,483
0
67.5%
338,355
Gedling
8,361,827
0
5,488,835
0
5,653,735
69.1%
124,901
Gloucester
18,710,024
0
15,250,490
0
15,708,659
67.8%
225,044
Gloucestershire
20,108,752
50,649,625
0
52,171,288
0
N/A
0
Gosport
5,587,486
0
3,248,212
0
3,345,798
67.7%
76,359
Gravesham
8,674,835
0
5,906,092
0
6,083,528
70.6%
85,827
Great Yarmouth
11,433,241
0
7,846,553
0
8,082,287
65.7%
151,287
Greenwich
21,238,127
56,727,430
0
58,431,687
0
71.9%
232,804
Guildford
32,472,485
0
29,737,627
0
30,631,032
71.9%
292,237
Hackney
35,963,584
67,729,615
0
69,764,410
0
76.0%
605,064
Halton
21,658,271
12,057,919
0
12,420,174
0
67.5%
213,060
Hambleton
10,425,732
0
8,476,169
0
8,730,818
67.4%
162,046
Hammersmith and Fulham
72,986,329
0
15,221,118
0
15,678,405
75.7%
494,515
Hampshire
42,852,458
69,448,628
0
71,535,068
0
N/A
0
Harborough
14,395,863
0
12,742,381
0
13,125,199
70.2%
184,412
Haringey
22,018,187
54,548,930
0
56,187,739
0
75.8%
375,524
Harlow
17,645,177
0
14,733,204
0
15,175,832
74.1%
174,867
Harrogate
23,894,127
0
20,399,079
0
21,011,926
67.6%
359,618
Harrow
15,924,489
21,127,193
0
21,761,915
0
76.1%
257,553
Hart
12,155,340
0
10,864,685
0
11,191,092
74.2%
144,077
Hartlepool
16,777,464
9,829,308
0
10,124,609
0
65.2%
99,941
Hastings
8,859,530
0
5,292,606
0
5,451,612
65.6%
124,873
Havant
12,203,523
0
9,077,097
0
9,349,800
69.0%
169,202
Havering
22,985,127
9,287,182
0
9,566,196
0
74.9%
282,507
Herefordshire
21,673,908
8,808,340
0
9,072,968
0
65.5%
307,461
Hertfordshire
46,460,125
69,397,904
0
71,482,819
0
N/A
0
Hertsmere
17,186,943
0
14,644,236
0
15,084,192
73.7%
243,743
High Peak
9,913,539
0
7,702,406
0
7,933,809
66.9%
151,345
Hillingdon
94,215,692
0
50,117,304
0
51,622,974
75.3%
307,791
Hinckley and Bosworth
11,434,566
0
9,007,651
0
9,278,267
67.9%
156,159
Horsham
16,056,639
0
14,140,215
0
14,565,029
70.3%
294,679
Hounslow
51,392,551
0
5,351,748
0
5,512,531
73.2%
416,355
Huntingdonshire
21,590,851
0
17,310,390
0
17,830,445
70.5%
338,677
Hyndburn
7,069,211
0
3,706,620
0
3,817,977
64.1%
96,041
Ipswich
20,088,908
0
16,019,830
0
16,501,112
69.2%
234,136
Isle of Wight
18,319,811
12,283,080
0
12,652,100
0
65.9%
214,639
Isles of Scilly
879,173
544,423
0
560,779
0
64.4%
9,136
Islington
77,002,855
2,612,931
0
2,691,431
0
77.4%
481,231
Kensington and Chelsea
99,365,422
0
50,122,941
0
51,628,781
80.6%
0
Kent
46,197,422
129,274,419
0
133,158,200
0
N/A
0
Kettering
10,414,277
0
8,056,878
0
8,298,930
68.5%
137,168
King's Lynn and West Norfolk
15,777,264
0
10,649,185
0
10,969,118
66.1%
236,010
Kingston upon Hull
38,928,576
37,257,744
0
38,377,075
0
67.3%
412,963
Kingston upon Thames
24,638,382
0
4,032,594
0
4,153,745
74.1%
235,365
Kirklees
50,307,757
26,903,178
0
27,711,428
0
65.3%
505,252
Knowsley
19,630,996
38,630,695
0
39,791,274
0
68.4%
167,465
Lambeth
44,614,709
59,537,560
0
61,326,242
0
75.1%
443,747
Lancashire
29,304,911
147,643,257
0
152,078,891
0
N/A
0
Lancaster
23,655,694
0
18,298,318
0
18,848,053
64.7%
203,716
Leeds
161,365,603
0
13,408,813
0
13,811,653
69.1%
1,508,126
Leicester
51,705,830
42,919,697
0
44,209,130
0
68.8%
490,025
Leicestershire
20,104,558
37,678,158
0
38,810,120
0
N/A
0
Lewes
9,383,354
0
7,288,817
0
7,507,795
68.2%
157,622
Lewisham
18,656,505
70,204,090
0
72,313,226
0
74.9%
236,010
Lichfield
12,839,579
0
10,862,812
0
11,189,163
71.1%
169,064
Lincoln
15,789,896
0
12,227,949
0
12,595,312
70.0%
181,246
Lincolnshire
18,828,346
85,264,203
0
87,825,788
0
N/A
0
Liverpool
92,021,160
72,999,607
0
75,192,729
0
66.1%
640,443
Luton
31,963,313
13,548,613
0
13,955,653
0
71.6%
282,067
Maidstone
21,103,879
0
18,059,630
0
18,602,194
70.5%
308,922
Maldon
5,041,969
0
3,610,830
0
3,719,310
68.6%
97,047
Malvern Hills
6,358,024
0
4,650,562
0
4,790,278
65.8%
90,634
Manchester
152,128,858
14,816,288
0
15,261,413
0
67.9%
1,219,477
Mansfield
10,382,655
0
6,897,439
0
7,104,658
67.4%
109,377
Medway
40,828,298
4,197,377
0
4,323,479
0
71.1%
309,710
Melton
5,286,351
0
4,046,519
0
4,168,089
69.0%
82,158
Mendip
12,488,510
0
9,774,294
0
10,067,942
67.2%
218,170
Merton
24,678,884
8,903,695
0
9,171,188
0
72.9%
264,696
Mid Devon
5,830,514
0
3,763,794
0
3,876,870
66.0%
102,524
Mid Suffolk
8,476,276
0
6,352,477
0
6,543,324
65.5%
138,808
Mid Sussex
16,979,596
0
14,978,997
0
15,429,009
71.7%
292,712
Middlesbrough
17,480,998
25,493,669
0
26,259,574
0
67.8%
184,174
Milton Keynes
70,157,823
0
26,760,251
0
27,564,207
72.2%
463,444
Mole Valley
16,334,629
0
15,133,479
0
15,588,133
70.7%
180,777
New Forest
25,747,753
0
22,014,712
0
22,676,098
69.9%
358,055
Newark and Sherwood
14,069,515
0
10,634,995
0
10,954,502
67.3%
170,705
Newcastle upon Tyne
68,022,704
16,391,337
0
16,883,780
0
69.2%
436,608
Newcastle-upon-Lyme
12,231,989
0
8,743,042
0
9,005,709
66.5%
162,282
Newham
34,307,931
69,790,808
0
71,887,527
0
74.4%
316,492
Norfolk
25,327,967
119,438,855
0
123,027,147
0
N/A
0
North Devon
12,131,044
0
9,338,085
0
9,618,629
64.7%
193,082
North Dorset
5,759,009
0
4,209,418
0
4,335,881
67.5%
108,040
North East Derbyshire
5,659,394
0
3,042,777
0
3,134,190
65.6%
117,995
North East Lincolnshire
28,454,570
8,649,569
0
8,909,428
0
65.6%
59,291
North Hertfordshire
14,662,003
0
12,116,325
0
12,480,334
70.7%
277,101
North Kesteven
8,990,699
0
6,082,897
0
6,265,645
66.2%
120,234
North Lincolnshire
34,476,575
0
3,499,241
0
3,604,368
65.8%
35,685
North Norfolk
10,475,797
0
7,463,863
0
7,688,099
63.0%
166,198
North Somerset
27,204,499
2,476,661
0
2,551,067
0
69.2%
288,611
North Tyneside
25,958,065
19,148,980
0
19,724,271
0
68.5%
222,061
North Warwickshire
16,124,969
0
14,330,397
0
14,760,924
68.0%
113,070
North West Leicestershire
19,257,083
0
17,012,423
0
17,523,525
66.3%
204,375
North Yorkshire
18,372,525
44,865,655
0
46,213,551
0
N/A
0
Northampton
35,500,029
0
29,120,131
0
29,994,984
69.2%
364,002
Northamptonshire
24,154,480
61,777,715
0
63,633,698
0
N/A
0
Northumberland
38,643,260
25,713,800
0
26,486,317
0
65.7%
469,910
Norwich
30,343,548
0
24,752,872
0
25,496,520
69.8%
368,319
Nottingham
63,498,336
26,693,277
0
27,495,221
0
67.1%
490,307
Nottinghamshire
18,293,939
83,402,941
0
85,908,609
0
N/A
0
Nuneaton and Bedworth
12,239,470
0
8,791,889
0
9,056,023
69.8%
205,420
Oadby and Wigston
4,952,798
0
3,512,520
0
3,618,046
71.7%
72,071
Oldham
26,421,230
34,086,142
0
35,110,189
0
66.0%
288,395
Oxford
34,232,923
0
28,387,074
0
29,239,905
72.7%
359,313
Oxfordshire
29,332,273
37,864,989
0
39,002,563
0
N/A
0
Pendle
6,966,660
0
3,164,521
0
3,259,593
61.4%
93,761
Peterborough
41,533,578
0
2,300,729
0
2,369,850
71.1%
370,189
Plymouth
40,622,639
13,854,365
0
14,270,591
0
69.4%
378,760
Poole
29,111,964
0
12,908,644
0
13,296,458
70.9%
320,580
Portsmouth
38,819,513
6,492,654
0
6,687,712
0
70.2%
365,426
Preston
22,135,453
0
16,943,536
0
17,452,569
67.0%
255,254
Purbeck
7,177,512
0
6,098,216
0
6,281,424
64.5%
85,703
Reading
56,110,792
0
27,445,736
0
28,270,286
72.0%
348,560
Redbridge
18,110,632
31,795,264
0
32,750,487
0
76.1%
285,543
Redcar and Cleveland
19,913,162
13,758,116
0
14,171,450
0
63.9%
127,098
Redditch
12,518,182
0
10,457,713
0
10,771,893
68.9%
171,440
Reigate and Banstead
20,433,048
0
18,205,251
0
18,752,189
70.7%
243,897
Ribble Valley
5,291,124
0
4,026,300
0
4,147,262
66.4%
72,981
Richmond upon Thames
25,710,037
0
4,629,067
0
4,768,138
76.9%
315,766
Richmondshire
5,010,707
0
3,605,934
0
3,714,267
64.0%
22,831
Rochdale
27,251,175
30,048,703
0
30,951,453
0
65.3%
292,894
Rochford
6,440,450
0
4,817,571
0
4,962,304
70.6%
119,655
Rossendale
4,569,487
0
2,534,068
0
2,610,199
63.3%
63,935
Rother
7,000,436
0
4,782,121
0
4,925,790
66.2%
118,841
Rotherham
32,484,214
27,469,913
0
28,295,189
0
66.0%
253,009
Rugby
14,649,448
0
12,394,756
0
12,767,130
70.0%
195,593
Runnymede
20,313,977
0
18,583,052
0
19,141,341
73.1%
162,819
Rushcliffe
9,853,292
0
7,626,650
0
7,855,777
68.1%
136,325
Rushmoor
17,475,229
0
15,251,749
0
15,709,956
73.1%
167,158
Rutland
5,130,579
0
970,709
0
999,871
67.2%
54,503
Ryedale
6,873,128
0
5,342,859
0
5,503,374
67.5%
113,152
Salford
35,980,210
31,848,966
0
32,805,802
0
66.8%
394,035
Sandwell
43,625,635
51,405,652
0
52,950,028
0
67.3%
485,944
Scarborough
13,807,633
0
9,805,012
0
10,099,583
63.6%
227,954
Sedgemoor
13,552,305
0
10,234,400
0
10,541,871
67.3%
200,485
Sefton
32,775,064
27,869,948
0
28,707,242
0
67.3%
320,878
Selby
14,875,302
0
12,579,168
0
12,957,083
68.5%
124,868
Sevenoaks
13,919,489
0
11,767,629
0
12,121,163
70.3%
218,563
Sheffield
94,835,496
40,363,790
0
41,576,436
0
67.6%
776,638
Shepway
9,279,873
0
5,794,166
0
5,968,240
66.2%
122,786
Shropshire
38,333,903
9,367,872
0
9,649,310
0
67.6%
493,439
Slough
46,670,705
0
18,391,834
0
18,944,378
76.3%
268,029
Solihull
48,253,112
0
20,037,904
0
20,639,901
71.2%
336,599
Somerset
14,187,017
49,598,291
0
51,088,369
0
N/A
0
South Buckinghamshire
11,789,026
0
10,756,462
0
11,079,617
71.8%
160,653
South Cambridgeshire
27,202,897
0
24,730,801
0
25,473,787
69.2%
336,756
South Derbyshire
8,549,557
0
6,192,659
0
6,378,704
69.4%
96,892
South Gloucestershire
60,570,235
0
25,395,116
0
26,158,059
68.5%
97,698
South Hams
12,506,413
0
10,705,583
0
11,027,210
64.5%
214,311
South Holland
8,627,686
0
5,503,209
0
5,668,542
65.8%
121,847
South Kesteven
15,776,734
0
12,350,133
0
12,721,167
70.1%
256,170
South Lakeland
16,443,327
0
14,342,923
0
14,773,827
63.9%
313,865
South Norfolk
10,529,451
0
7,614,436
0
7,843,195
67.2%
170,194
South Northamptonshire
7,924,000
0
6,162,901
0
6,348,052
68.2%
124,949
South Oxfordshire
17,738,894
0
15,306,270
0
15,766,115
70.6%
260,415
South Ribble
11,835,514
0
9,644,242
0
9,933,983
67.2%
166,739
South Somerset
16,371,792
0
12,947,088
0
13,336,057
67.0%
261,836
South Staffordshire
7,699,392
0
5,506,820
0
5,672,261
67.2%
104,748
South Tyneside
13,563,101
32,626,574
0
33,606,772
0
66.2%
158,714
Southampton
47,371,514
4,322,362
0
4,452,218
0
70.4%
391,399
Southend-on-Sea
21,251,270
11,709,155
0
12,060,932
0
68.4%
245,019
Southwark
74,723,802
33,482,619
0
34,488,534
0
75.9%
620,294
Spelthorne
16,786,928
0
14,985,619
0
15,435,830
72.4%
166,977
St Albans
24,156,858
0
21,798,788
0
22,453,688
76.9%
0
St Edmundsbury
17,003,602
0
14,650,590
0
15,090,736
71.4%
251,405
St Helens
21,651,514
21,512,339
0
22,158,632
0
67.4%
226,259
Stafford
16,398,206
0
13,760,569
0
14,173,976
70.2%
228,046
Staffordshire
22,712,712
71,787,259
0
73,943,958
0
N/A
0
Staffordshire Moorlands
7,496,826
0
5,047,827
0
5,199,478
66.4%
96,351
Stevenage
16,811,286
0
14,408,969
0
14,841,856
73.3%
149,182
Stockport
38,845,747
5,901,103
0
6,078,389
0
66.8%
454,276
Stockton-on-Tees
34,798,183
2,248,461
0
2,316,011
0
66.9%
289,251
Stoke-on-Trent
39,231,770
28,817,129
0
29,682,879
0
67.0%
335,587
Stratford-on-Avon
20,251,732
0
17,944,695
0
18,483,806
68.3%
310,654
Stroud
9,757,125
0
7,450,319
0
7,674,148
66.7%
116,792
Suffolk
22,681,800
73,230,879
0
75,430,948
0
N/A
0
Suffolk Coastal
16,465,641
0
13,775,259
0
14,189,108
64.7%
189,458
Sunderland
39,358,561
40,832,135
0
42,058,852
0
67.6%
304,030
Surrey
48,592,093
58,916,271
0
60,686,288
0
N/A
0
Surrey Heath
13,210,460
0
11,745,797
0
12,098,675
74.9%
0
Sutton
15,844,742
18,164,209
0
18,709,915
0
73.6%
169,858
Swale
14,977,164
0
10,970,582
0
11,300,170
69.2%
213,525
Swindon
46,300,017
0
16,144,923
0
16,629,963
71.1%
326,103
Tameside
24,912,138
27,662,892
0
28,493,966
0
64.6%
269,088
Tamworth
11,901,535
0
9,717,679
0
10,009,627
70.9%
129,145
Tandridge
8,788,349
0
7,425,686
0
7,648,776
69.2%
145,579
Taunton Deane
14,937,151
0
12,408,117
0
12,780,893
68.0%
214,371
Teignbridge
11,711,123
0
8,541,768
0
8,798,387
65.8%
217,930
Telford and the Wrekin
31,715,577
4,462,881
0
4,596,959
0
69.5%
290,040
Tendring
9,875,236
0
5,150,869
0
5,305,616
65.3%
32,762
Test Valley
18,240,271
0
16,016,470
0
16,497,651
69.7%
284,966
Tewkesbury
13,883,454
0
12,159,316
0
12,524,617
69.4%
152,333
Thanet
12,722,083
0
8,002,451
0
8,242,868
65.3%
150,409
Three Rivers
10,015,641
0
8,152,762
0
8,397,695
76.5%
157,076
Thurrock
52,073,587
0
21,062,572
0
21,695,353
70.7%
242,783
Tonbridge and Malling
22,050,492
0
19,900,960
0
20,498,843
70.6%
242,278
Torbay
16,329,701
14,058,850
0
14,481,219
0
66.0%
200,028
Torridge
4,480,999
0
2,257,892
0
2,325,726
62.5%
90,182
Tower Hamlets
109,774,109
0
5,627,462
0
5,796,527
71.9%
703,658
Trafford
69,422,643
0
35,412,924
0
36,476,832
69.7%
509,018
Tunbridge Wells
19,647,567
0
17,429,926
0
17,953,572
70.4%
279,546
Uttlesford
15,880,963
0
14,431,339
0
14,864,899
70.7%
182,313
Vale of White Horse
21,612,363
0
19,399,053
0
19,981,858
68.8%
221,816
Wakefield
53,707,776
13,656,597
0
14,066,881
0
68.2%
610,200
Walsall
34,487,788
35,329,822
0
36,391,233
0
67.2%
332,706
Waltham Forest
20,281,345
45,235,175
0
46,594,172
0
76.9%
252,327
Wandsworth
34,479,956
34,543,111
0
35,580,887
0
76.1%
465,839
Warrington
45,170,663
0
15,912,395
0
16,390,450
69.5%
399,336
Warwick
24,732,009
0
21,513,089
0
22,159,405
70.0%
312,886
Warwickshire
21,999,308
37,857,885
0
38,995,246
0
N/A
0
Watford
24,840,628
0
22,189,262
0
22,855,892
72.7%
218,797
Waveney
10,726,669
0
6,950,043
0
7,158,843
63.5%
149,271
Waverley
15,320,114
0
13,449,909
0
13,853,984
72.4%
268,980
Wealden
12,011,226
0
9,253,631
0
9,531,637
68.2%
255,271
Wellingborough
9,836,701
0
7,576,310
0
7,803,925
67.9%
138,267
Welwyn Hatfield
21,726,417
0
19,008,006
0
19,579,062
72.3%
207,174
West Berkshire
37,315,228
0
20,411,435
0
21,024,654
72.5%
378,769
West Devon
4,556,041
0
3,017,068
0
3,107,710
66.8%
80,976
West Dorset
12,477,335
0
9,747,040
0
10,039,869
67.5%
257,646
West Lancashire
11,218,639
0
8,123,116
0
8,367,158
68.3%
165,430
West Lindsey
6,168,463
0
3,345,667
0
3,446,180
64.8%
106,464
West Oxfordshire
13,243,301
0
11,239,156
0
11,576,813
70.0%
253,190
West Somerset
5,893,327
0
4,770,161
0
4,913,471
64.2%
59,944
West Sussex
31,251,849
42,763,554
0
44,048,296
0
N/A
0
Westminster
628,493,162
0
544,087,977
0
560,433,968
73.6%
2,085,808
Weymouth and Portland
6,453,078
0
4,548,720
0
4,685,377
66.2%
87,033
Wigan
35,443,403
30,481,441
0
31,397,193
0
66.5%
395,164
Wiltshire
67,422,815
0
13,361,528
0
13,762,947
68.5%
687,037
Winchester
21,160,572
0
19,078,006
0
19,651,165
70.7%
289,319
Windsor and Maidenhead
40,648,891
0
28,762,957
0
29,627,080
73.9%
369,962
Wirral
30,491,427
45,581,563
0
46,950,966
0
66.6%
346,627
Woking
17,324,557
0
15,331,100
0
15,791,690
73.8%
210,479
Wokingham
31,362,505
0
18,175,019
0
18,721,050
70.8%
275,382
Wolverhampton
34,934,763
39,470,562
0
40,656,373
0
67.8%
353,064
Worcester
14,926,774
0
12,484,548
0
12,859,621
70.6%
181,079
Worcestershire
15,470,615
43,819,245
0
45,135,703
0
N/A
0
Worthing
12,066,074
0
9,551,586
0
9,838,543
68.9%
151,672
Wychavon
14,983,808
0
12,506,953
0
12,882,699
66.5%
206,879
Wycombe
26,687,996
0
23,563,068
0
24,270,972
72.1%
360,549
Wyre
9,569,131
0
6,385,329
0
6,577,163
66.0%
151,194
Wyre Forest
10,574,241
0
7,919,057
0
8,156,969
66.8%
151,978
York
44,929,484
0
20,130,604
0
20,735,386
71.7%
371,386
The fire and rescue authority for the area of—
Avon
4,455,737
5,730,282
0
5,902,436
0
N/A
0
Bedfordshire
1,962,744
3,586,266
0
3,694,008
0
N/A
0
Berkshire
4,833,326
1,822,522
0
1,877,275
0
N/A
0
Buckinghamshire
3,083,704
1,721,604
0
1,773,326
0
N/A
0
Cambridgeshire
3,447,251
2,263,842
0
2,331,855
0
N/A
0
Cheshire
3,996,587
4,846,317
0
4,991,915
0
N/A
0
Cleveland
1,803,002
6,942,750
0
7,151,330
0
N/A
0
Derbyshire
2,650,470
5,738,619
0
5,911,023
0
N/A
0
Devon and Somerset
5,019,861
9,856,583
0
10,152,704
0
N/A
0
Dorset and Wiltshire
4,741,937
5,020,590
0
5,171,424
0
N/A
0
Durham
1,337,150
5,314,759
0
5,474,430
0
N/A
0
East Sussex
2,422,086
4,828,079
0
4,973,129
0
N/A
0
Essex
6,034,064
9,392,687
0
9,674,871
0
N/A
0
Greater Manchester
9,654,763
20,263,157
0
20,871,921
0
N/A
0
Hampshire
6,520,162
7,083,594
0
7,296,406
0
N/A
0
Hereford & Worcester
2,162,295
3,149,262
0
3,243,875
0
N/A
0
Humberside
2,817,853
9,120,563
0
9,394,571
0
N/A
0
Kent
5,966,405
7,951,147
0
8,190,022
0
N/A
0
Lancashire
4,096,150
10,548,312
0
10,865,214
0
N/A
0
Leicestershire
3,395,759
5,016,161
0
5,166,861
0
N/A
0
Merseyside
4,012,404
14,791,957
0
15,236,351
0
N/A
0
North Yorkshire
2,958,535
2,789,155
0
2,872,949
0
N/A
0
Nottinghamshire
3,333,343
6,795,774
0
6,999,939
0
N/A
0
Shropshire
1,431,390
2,230,736
0
2,297,754
0
N/A
0
South Yorkshire
3,850,828
10,787,015
0
11,111,088
0
N/A
0
Staffordshire
3,324,290
5,658,377
0
5,828,371
0
N/A
0
Tyne and Wear
3,817,827
10,699,372
0
11,020,813
0
N/A
0
West Midlands
9,194,955
22,306,248
0
22,976,393
0
N/A
0
West Yorkshire
7,297,592
15,802,449
0
16,277,201
0
N/A
0

## Schedule 5 Table of Authorities, Business Rates Baselines and Baseline Funding Levels

Column A
Column B
Column C
Column D
Column E
Authority
Business Rates Baseline for the year commencing on 1st April 2019 (£)
Baseline Funding Level for the year commencing on 1st April 2019 (£)
Value of A for year commencing on or after April 2019
Value of Y for year commencing on or after April 2019
Bournemouth, Christchurch and Poole
72,183,510
54,018,568
69.6%
690,784
Dorset
52,425,434
43,601,190
67.6%
696,947
East Suffolk
28,651,126
6,813,952
64.1%
338,730
Northamptonshire
22,905,290
85,228,632
N/A
0
Northamptonshire Commissioner Fire and Rescue Authority
2,545,032
5,313,660
N/A
0
Somerset West and Taunton
21,947,994
3,848,134
66.8%
274,315
West Suffolk
27,550,047
4,451,218
70.9%
391,072.

## Schedule 6 Table of Authorities, Business Rates Baselines, Baseline Funding Levels and values of A and Y

Column A
Column B
Column C
Column D
Column E
Column F
Authority
Year Commencing on
Business Rates Baseline for the year specified in column B (£)
Baseline Funding Level for the year specified in column B (£)
Value of A for the year specified in column B
Value of Y for the year specified in column B (£)
North Northamptonshire
1st April 2021
51,566,780
56,781,299
67.8%
378,429
West Northamptonshire
1st April 2021
75,150,651
50,140,603
68.6%
630,726
Isle of Wight
1st April 2021
19,224,793
30,920,150
65.9%
214,639
Hampshire and Isle of Wight Fire and Rescue Authority
1st April 2021
7,374,233
16,417,011
0
0.
North Yorkshire
1st April 2023
88,097,694
1,151,874
66%
Somerset
1st April 2023
85,420,958
954,805
67%
Cumberland
1st April 2023
62,937,929
480,778
64.8%
Westmorland and Furness
1st April 2023
40,604,197
497,735
64%
Cumbria Commissioner Fire and Rescue Authority
1st April 2023
5,860,300
0
0

## Schedule 6A Table of Authorities, Value of Z1 for the year commencing on 1st April 2022

Column A
Column B
The council for the local government area of—
Value of Z1 for the year commencing on 1st April 2022 (£)
Adur
10,249
Amber Valley
18,636
Arun
21,850
Ashfield
22,343
Ashford
30,511
Avon Combined Fire Authority
6,845
Babergh
14,868
Barking and Dagenham
25,046
Barnet
48,492
Barnsley
39,624
Basildon
40,923
Basingstoke and Deane
39,168
Bassetlaw
24,815
Bath and North East Somerset
95,829
Bedford
48,386
Bedfordshire Combined Fire Authority
3,199
Berkshire Combined Fire Authority
6,977
Bexley
31,611
Birmingham
620,403
Blaby
25,583
Blackburn with Darwen
32,517
Blackpool
33,884
Bolsover
14,751
Bolton
128,211
Boston
11,774
Bournemouth, Christchurch and Poole
99,455
Bracknell Forest
36,599
Bradford
102,590
Braintree
25,461
Breckland
20,372
Brent
52,465
Brentwood
14,784
Brighton and Hove
82,917
Bristol
278,503
Broadland
17,796
Bromley
39,621
Bromsgrove
15,675
Broxbourne
19,856
Broxtowe
15,901
Buckinghamshire
126,234
Buckinghamshire Combined Fire Authority
4,959
Burnley
16,917
Bury
71,130
Calderdale
43,269
Cambridge
69,074
Cambridgeshire
40,850
Cambridgeshire Combined Fire Authority
5,889
Camden
256,102
Cannock Chase
20,357
Canterbury
33,015
Castle Point
9,318
Central Bedfordshire
64,505
Charnwood
29,637
Chelmsford
42,895
Cheltenham
30,047
Cherwell
52,591
Cheshire Combined Fire Authority
6,148
Cheshire East
96,448
Cheshire West and Chester
104,297
Chesterfield
22,545
Chichester
28,285
Chorley
15,043
City of London
425,665
Cleveland Combined Fire Authority
2,599
Colchester
36,443
Cornwall
272,159
Cotswold
20,225
Coventry
172,767
Crawley
57,740
Croydon
50,580
Cumberland
74,052
Cumbria Fire Authority
2,833
Dacorum
34,605
Darlington
23,774
Dartford
46,930
Derby
61,530
Derbyshire
28,200
Derbyshire Combined Fire Authority
4,389
Derbyshire Dales
13,134
Devon
34,175
Devon and Somerset Combined Fire Authority
8,147
Doncaster
70,040
Dorset
79,203
Dorset and Wiltshire Fire and Rescue Authority
7,307
Dover
24,346
Dudley
126,273
Durham
88,141
Durham Combined Fire Authority
2,284
Ealing
61,716
East Cambridgeshire
13,390
East Devon
23,889
East Hampshire
19,218
East Hertfordshire
25,939
East Lindsey
24,196
East Riding of Yorkshire
71,887
East Staffordshire
31,377
East Suffolk
53,007
East Sussex
18,896
East Sussex Combined Fire Authority
3,792
Eastbourne
20,462
Eastleigh
29,683
Elmbridge
33,447
Enfield
46,237
Epping Forest
21,452
Epsom and Ewell
14,082
Erewash
14,728
Essex
62,385
Essex PCC-Fire
9,222
Exeter
41,358
Fareham
22,662
Fenland
14,959
Folkestone and Hythe
16,285
Forest of Dean
9,174
Fylde
14,482
Gateshead
58,281
Gedling
13,647
Gloucester
28,771
Gloucestershire
31,577
Gosport
9,601
Gravesham
14,801
Great Yarmouth
17,686
Greater London Authority
4,048,432
Greater Manchester Combined Authority
15,332
Greenwich
40,974
Guildford
45,968
Hackney
67,899
Halton
70,587
Hammersmith and Fulham
94,727
Hampshire
64,054
Hampshire and Isle of Wight Fire and Rescue Authority
10,349
Harborough
26,607
Haringey
30,866
Harlow
23,524
Harrow
22,319
Hart
15,638
Hartlepool
21,677
Hastings
13,569
Havant
18,723
Havering
33,517
Hereford and Worcester Combined Fire Authority
3,514
Herefordshire
36,989
Hertfordshire
66,650
Hertsmere
26,384
High Peak
16,050
Hillingdon
132,669
Hinckley and Bosworth
20,618
Horsham
25,742
Hounslow
73,290
Humberside Combined Fire Authority
4,711
Huntingdonshire
33,979
Hyndburn
13,150
Ipswich
30,357
Isle of Wight
30,440
Isles of Scilly
1,317
Islington
118,665
Kensington and Chelsea
126,374
Kent
75,118
Kent Combined Fire Authority
9,608
King’s Lynn and West Norfolk
27,563
Kingston upon Hull
61,984
Kingston upon Thames
33,529
Kirklees
76,848
Knowsley
58,691
Lambeth
72,306
Lancashire
47,503
Lancashire Combined Fire Authority
6,633
Lancaster
35,600
Leeds
248,827
Leicester
81,037
Leicestershire
35,674
Leicestershire Combined Fire Authority
5,801
Lewes
15,919
Lewisham
27,097
Lichfield
20,016
Lincoln
24,826
Lincolnshire
31,767
Liverpool
294,183
Luton
43,852
Maidstone
33,175
Maldon
9,060
Malvern Hills
10,653
Manchester
492,717
Mansfield
16,720
Medway
61,834
Melton
8,837
Merseyside Fire and CD Authority
6,327
Merton
34,518
Mid Devon
10,470
Mid Suffolk
15,551
Mid Sussex
27,877
Middlesbrough
27,475
Milton Keynes
116,733
Mole Valley
22,383
New Forest
38,236
Newark and Sherwood
23,786
Newcastle upon Tyne
97,309
Newcastle-under-Lyme
20,141
Newham
68,582
Norfolk
41,399
North Devon
20,893
North East Derbyshire
10,565
North East Lincolnshire
41,373
North Hertfordshire
22,724
North Kesteven
16,771
North Lincolnshire
55,601
North Norfolk
18,994
North Northamptonshire
91,962
North Somerset
44,755
North Tyneside
40,970
North Warwickshire
27,456
North West Leicestershire
39,644
North Yorkshire
157,705
North Yorkshire PCC-FRA
4,624
Northamptonshire PCC-FRA
4,376
Northumberland
66,402
Norwich
43,015
Nottingham
93,650
Nottinghamshire
30,071
Nottinghamshire Combined Fire Authority
5,252
Nuneaton and Bedworth
19,424
Oadby and Wigston
7,624
Oldham
84,469
Oxford
61,532
Oxfordshire
49,584
Pendle
11,640
Peterborough
66,146
Plymouth
62,361
Portsmouth
57,372
Preston
33,118
Reading
83,729
Redbridge
25,221
Redcar and Cleveland
26,368
Redditch
18,223
Reigate and Banstead
28,592
Ribble Valley
9,717
Richmond upon Thames
36,455
Rochdale
94,921
Rochford
10,746
Rossendale
8,061
Rother
12,564
Rotherham
52,086
Rugby
28,762
Runnymede
29,595
Rushcliffe
16,436
Rushmoor
26,061
Rutland
9,013
Salford
135,442
Sandwell
142,345
Sefton
99,304
Sevenoaks
21,150
Sheffield
145,752
Shropshire
64,079
Shropshire Combined Fire Authority
2,300
Slough
61,790
Solihull
147,500
Somerset
124,838
South Cambridgeshire
50,152
South Derbyshire
14,924
South Gloucestershire
183,232
South Hams
19,684
South Holland
13,641
South Kesteven
24,817
South Norfolk
20,168
South Oxfordshire
26,754
South Ribble
20,005
South Staffordshire
15,797
South Tyneside
21,053
South Yorkshire Fire and CD Authority
6,276
Southampton
70,552
Southend-on-Sea
32,467
Southwark
125,935
Spelthorne
25,053
St Albans
32,969
St. Helens
72,874
Stafford
27,135
Staffordshire
37,266
Staffordshire Moorlands
12,569
Staffordshire PCC-FRA
5,435
Stevenage
23,748
Stockport
120,355
Stockton-on-Tees
51,812
Stoke-on-Trent
63,428
Stratford-on-Avon
33,380
Stroud
18,468
Suffolk
38,769
Sunderland
61,494
Surrey
69,834
Surrey Heath
18,762
Sutton
24,441
Swale
30,350
Swindon
72,244
Tameside
81,780
Tamworth
18,232
Tandridge
13,036
Teignbridge
19,147
Telford and Wrekin
48,597
Tendring
17,861
Test Valley
30,847
Tewkesbury
19,622
Thanet
22,217
Three Rivers
16,214
Thurrock
79,772
Tonbridge and Malling
31,069
Torbay
25,922
Torridge
9,134
Tower Hamlets
168,526
Trafford
195,013
Tunbridge Wells
30,011
Tyne and Wear Fire and CD Authority
5,696
Uttlesford
24,798
Vale of White Horse
34,680
Wakefield
90,865
Walsall
98,684
Waltham Forest
27,875
Wandsworth
51,737
Warrington
65,548
Warwick
38,869
Warwickshire
36,973
Watford
31,738
Waverley
22,970
Wealden
21,467
Welwyn Hatfield
32,424
West Berkshire
55,982
West Devon
7,314
West Lancashire
17,931
West Lindsey
11,044
West Midlands Fire Authority
14,301
West Northamptonshire
122,476
West of England Combined Authority
29,658
West Oxfordshire
22,778
West Suffolk
41,293
West Sussex
47,213
West Yorkshire Fire and CD Authority
11,478
Westminster
807,452
Westmorland and Furness
64,763
Wigan
113,856
Wiltshire
107,163
Winchester
34,844
Windsor and Maidenhead
55,526
Wirral
101,304
Woking
25,448
Wokingham
48,260
Wolverhampton
107,842
Worcester
23,439
Worcestershire
24,833
Worthing
17,110
Wychavon
25,812
Wyre
15,461
Wyre Forest
16,567
York
68,855

## Schedule 7 Table of Authorities, Values for the year commencing on 1st April 2023

Column A
Column B
Column C
Column D
Column E
The council for the local government area of—
Value of P for the year commencing on 1st April 2023 (£)
Value of Q for the year commencing on 1st April 2023 (£)
Business rates baseline for the year commencing on 1st April 2023 (£)
Value of Z1 for the year commencing on 1st April 2023 (£)
Adur
0
5,886,196
7,719,480
10,911
Amber Valley
0
10,360,545
13,703,470
19,421
Arun
0
9,726,719
13,532,700
21,982
Ashfield
0
11,284,697
15,315,304
23,297
Ashford
0
16,320,213
19,305,528
29,925
Avon Combined Fire Authority
6,271,165
0
5,044,356
6,938
Babergh
0
7,819,032
10,037,763
15,150
Barking and Dagenham
36,759,775
0
23,098,271
28,955
Barnet
21,862,867
0
39,065,817
46,240
Barnsley
32,379,468
0
26,685,783
41,197
Basildon
0
28,170,558
34,085,389
43,825
Basingstoke and Deane
0
30,382,022
33,548,418
41,244
Bassetlaw
0
13,704,366
17,912,390
25,093
Bath and North East Somerset
0
10,097,415
34,672,574
93,998
Bedford
0
1,734,493
35,076,509
53,030
Bedfordshire Combined Fire Authority
3,684,977
0
2,479,349
3,568
Berkshire Combined Fire Authority
1,854,560
0
5,539,339
7,306
Bexley
14,290,871
0
23,732,548
35,109
Birmingham
157,052,169
0
214,565,283
629,024
Blaby
0
13,961,526
16,275,225
24,061
Blackburn with Darwen
25,217,750
0
21,016,187
32,904
Blackpool
27,212,957
0
22,901,451
30,681
Bolsover
0
6,751,926
9,787,847
15,376
Bolton
27,224,353
0
43,484,602
127,648
Boston
0
5,200,540
8,004,669
11,543
Bournemouth, Christchurch and Poole
0
21,229,964
78,183,093
101,737
Bracknell Forest
0
4,254,234
21,716,018
36,652
Bradford
75,668,497
0
68,800,405
98,654
Braintree
0
16,367,850
19,985,267
28,238
Breckland
0
9,871,557
13,979,140
21,583
Brent
50,245,858
0
41,380,259
57,902
Brentwood
0
10,941,769
12,663,102
15,082
Brighton and Hove
1,580,128
0
59,768,041
80,375
Bristol
0
8,215,098
114,030,729
288,324
Broadland
0
9,659,443
12,642,601
18,199
Bromley
10,963,461
0
28,949,681
38,222
Bromsgrove
0
9,396,054
11,207,573
16,613
Broxbourne
0
15,650,123
18,092,341
22,172
Broxtowe
0
7,946,720
10,952,626
15,295
Buckinghamshire
0
44,108,583
100,580,958
138,870
Buckinghamshire Combined Fire Authority
1,519,073
0
3,819,084
5,406
Burnley
0
6,621,251
11,045,332
17,408
Bury
11,692,014
0
25,664,456
69,366
Calderdale
13,947,565
0
29,861,238
43,111
Cambridge
0
40,338,554
44,770,194
71,611
Cambridgeshire
39,120,547
0
28,719,234
44,279
Cambridgeshire Combined Fire Authority
2,163,938
0
4,180,445
6,319
Camden
0
91,475,234
186,385,439
242,778
Cannock Chase
0
9,872,345
13,031,884
20,057
Canterbury
0
17,106,588
21,969,348
32,008
Castle Point
0
4,236,703
6,584,633
9,521
Central Bedfordshire
0
15,270,360
48,647,424
74,092
Charnwood
0
16,017,112
20,470,517
29,592
Chelmsford
0
29,285,318
32,820,993
43,546
Cheltenham
0
20,896,337
23,844,113
31,135
Cherwell
0
32,835,446
36,797,195
54,366
Cheshire Combined Fire Authority
5,302,260
0
4,521,211
6,158
Cheshire East
0
27,641,751
71,769,947
97,691
Cheshire West and Chester
0
18,669,037
73,603,382
101,156
Chesterfield
0
11,643,228
15,142,992
21,935
Chichester
0
18,101,252
20,437,427
27,931
Chorley
0
7,560,591
10,611,701
15,910
City of London
0
269,684,647
286,982,441
404,543
Cleveland Combined Fire Authority
7,750,977
0
1,964,569
2,554
Colchester
0
20,347,877
24,836,708
36,040
Cornwall
28,729,088
0
87,603,051
270,932
Cotswold
0
12,908,167
14,856,773
21,310
Coventry
21,664,173
0
62,224,956
175,383
Crawley
0
46,978,255
50,757,507
61,186
Croydon
36,170,303
0
40,644,817
50,717
Cumberland
11,476,705
0
51,461,223
72,393
Cumbria Fire Authority
3,923,065
0
1,937,235
2,774
Dacorum
0
29,333,958
32,464,001
41,245
Darlington
8,101,244
0
15,662,817
22,978
Dartford
0
27,399,900
30,217,442
42,185
Derby
18,705,295
0
41,175,198
59,130
Derbyshire
97,996,439
0
19,102,126
28,400
Derbyshire Combined Fire Authority
6,356,900
0
2,962,435
4,362
Derbyshire Dales
0
6,567,836
8,305,627
12,622
Devon
83,441,759
0
23,050,422
34,403
Devon and Somerset Combined Fire Authority
10,887,414
0
5,638,643
8,174
Doncaster
34,170,637
0
45,053,771
72,405
Dorset
0
12,414,448
58,384,275
81,371
Dorset and Wiltshire Fire and Rescue Authority
5,327,867
0
5,517,203
7,557
Dover
0
15,277,266
19,120,931
26,820
Dudley
24,864,847
0
46,589,267
122,367
Durham
75,762,939
0
56,302,040
86,229
Durham Combined Fire Authority
5,919,966
0
1,469,557
2,229
Ealing
25,182,620
0
54,807,788
69,433
East Cambridgeshire
0
6,409,166
8,967,553
14,461
East Devon
0
11,520,099
14,287,232
24,786
East Hampshire
0
12,658,493
14,625,155
20,400
East Hertfordshire
0
18,913,687
21,736,012
29,142
East Lindsey
0
7,816,937
14,198,149
24,332
East Riding of Yorkshire
13,013,238
0
42,207,857
73,455
East Staffordshire
0
20,557,717
23,876,745
32,291
East Suffolk
0
23,707,532
30,891,652
53,761
East Sussex
64,906,050
0
12,967,419
19,003
East Sussex Combined Fire Authority
5,394,619
0
2,659,500
3,752
Eastbourne
0
10,438,349
14,227,207
18,889
Eastleigh
0
21,907,335
24,587,631
30,523
Elmbridge
0
23,782,103
26,197,570
33,555
Enfield
36,488,357
0
40,451,132
51,462
Epping Forest
0
12,526,708
15,981,605
22,871
Epsom and Ewell
0
8,924,993
10,397,842
13,497
Erewash
0
6,601,406
10,049,921
14,308
Essex
135,311,977
0
47,934,364
65,353
Essex PCC-Fire
10,091,986
0
7,045,400
9,594
Exeter
0
25,257,946
29,542,532
40,054
Fareham
0
16,832,266
18,833,051
23,665
Fenland
0
7,243,731
11,084,141
15,904
Folkestone and Hythe
0
6,754,369
10,626,598
16,378
Forest of Dean
0
3,759,963
6,449,140
10,558
Fylde
0
8,509,760
10,517,510
14,328
Gateshead
21,214,218
0
39,443,144
52,710
Gedling
0
6,278,935
9,470,506
13,662
Gloucester
0
17,351,704
21,194,857
29,183
Gloucestershire
54,680,777
0
23,923,823
33,633
Gosport
0
4,175,844
6,774,515
10,310
Gravesham
0
7,222,256
10,298,018
15,713
Great Yarmouth
0
8,579,518
12,563,925
17,096
Greater London Authority
0
539,739,302
1,660,198,032
3,904,092
Greater Manchester Combined Authority
22,094,279
0
11,141,165
15,534
Greenwich
62,268,197
0
24,342,770
41,756
Guildford
0
32,512,491
35,550,611
45,623
Hackney
69,606,598
0
45,584,885
73,545
Halton
11,920,046
0
25,534,850
74,044
Hammersmith and Fulham
0
11,955,703
76,126,357
86,771
Hampshire
73,545,243
0
51,208,635
67,894
Hampshire and Isle of Wight Fire and Rescue Authority
8,991,437
0
8,039,931
10,758
Harborough
0
16,894,676
18,731,509
29,220
Haringey
59,735,597
0
25,321,860
32,898
Harlow
0
17,247,160
20,482,035
24,341
Harrow
23,238,520
0
17,921,732
22,614
Hart
0
12,656,473
14,090,245
16,342
Hartlepool
11,965,752
0
17,591,380
20,112
Hastings
0
6,016,303
9,978,755
13,489
Havant
0
10,167,199
13,640,307
18,586
Havering
8,734,605
0
27,116,301
34,870
Hereford and Worcester Combined Fire Authority
3,399,494
0
2,501,048
3,609
Herefordshire
9,032,291
0
24,830,058
37,526
Hertfordshire
67,513,722
0
61,191,519
78,442
Hertsmere
0
24,370,395
27,195,056
36,647
High Peak
0
8,834,577
11,290,896
16,199
Hillingdon
0
53,137,410
102,125,760
129,970
Hinckley and Bosworth
0
11,399,777
14,095,807
22,240
Horsham
0
16,953,004
19,081,935
27,217
Hounslow
0
9,182,825
60,328,979
76,838
Humberside Combined Fire Authority
10,159,145
0
3,103,092
4,627
Huntingdonshire
0
21,393,288
26,148,399
36,500
Hyndburn
0
4,838,969
8,574,430
13,891
Ipswich
0
17,355,884
21,876,173
29,406
Isle of Wight
12,209,734
0
19,867,511
29,806
Isles of Scilly
668,255
0
941,466
1,222
Islington
9,705,220
0
78,738,965
108,052
Kensington and Chelsea
0
40,448,831
95,151,690
104,011
Kent
140,865,025
0
54,064,457
76,944
Kent Combined Fire Authority
8,497,089
0
6,963,746
9,843
King’s Lynn and West Norfolk
0
11,940,298
17,637,016
27,616
Kingston upon Hull
43,441,700
0
41,192,733
58,518
Kingston upon Thames
0
3,521,651
26,412,364
31,865
Kirklees
30,553,748
0
55,218,918
76,539
Knowsley
42,697,127
0
22,025,059
63,612
Lambeth
67,202,037
0
48,499,422
70,632
Lancashire
162,567,915
0
34,001,601
48,749
Lancashire Combined Fire Authority
11,597,168
0
4,671,182
6,714
Lancaster
0
20,435,957
26,387,400
35,046
Leeds
0
10,125,661
174,489,016
242,520
Leicester
50,111,026
0
55,007,294
78,691
Leicestershire
40,384,768
0
23,805,331
37,124
Leicestershire Combined Fire Authority
5,460,787
0
3,883,910
5,919
Lewes
0
8,812,198
11,138,992
16,763
Lewisham
79,696,506
0
19,017,622
26,910
Lichfield
0
12,801,214
14,997,179
20,937
Lincoln
0
12,135,384
16,092,307
22,644
Lincolnshire
95,087,069
0
20,548,047
31,117
Liverpool
82,243,755
0
101,075,761
284,847
Luton
12,767,238
0
37,791,393
47,715
Maidstone
0
21,618,916
25,000,735
34,517
Maldon
0
4,542,254
6,132,089
9,658
Malvern Hills
0
5,251,159
7,147,957
10,642
Manchester
5,858,726
0
179,598,558
499,916
Mansfield
0
7,145,550
11,017,234
15,694
Medway
3,159,362
0
46,859,100
63,381
Melton
0
4,582,650
5,959,963
8,901
Merseyside Fire and CD Authority
16,453,603
0
4,435,928
6,248
Merton
6,656,863
0
30,649,605
38,186
Mid Devon
0
4,733,116
7,029,010
11,085
Mid Suffolk
0
8,216,212
10,575,514
16,757
Mid Sussex
0
18,100,317
20,322,758
29,468
Middlesbrough
29,322,188
0
18,417,835
25,775
Milton Keynes
0
38,380,439
86,590,261
126,008
Mole Valley
0
17,681,155
19,015,497
22,927
New Forest
0
27,086,809
31,233,797
40,695
Newark and Sherwood
0
12,029,880
15,845,244
23,804
Newcastle upon Tyne
24,403,238
0
69,371,269
85,974
Newcastle-under-Lyme
0
10,683,225
14,559,052
21,101
Newham
73,565,403
0
42,076,589
72,797
Norfolk
133,043,146
0
27,776,514
40,803
North Devon
0
10,193,988
13,296,651
20,528
North East Derbyshire
0
3,663,058
6,569,826
10,773
North East Lincolnshire
10,964,108
0
30,254,418
39,816
North Hertfordshire
0
15,061,206
17,889,168
24,528
North Kesteven
0
7,182,492
10,412,733
17,544
North Lincolnshire
0
4,061,454
38,473,789
54,948
North Norfolk
0
8,263,612
11,609,532
18,892
North Northamptonshire
0
3,805,815
62,711,987
102,117
North Somerset
1,177,813
0
31,794,617
46,167
North Tyneside
20,695,372
0
29,413,482
41,132
North Warwickshire
0
20,218,840
22,212,407
32,043
North West Leicestershire
0
22,549,822
25,043,387
43,632
North Yorkshire
0
22,456,594
110,554,288
154,986
North Yorkshire PCC-FRA
3,223,952
0
3,161,085
4,427
Northamptonshire PCC-FRA
2,536,513
0
3,065,812
4,798
Northumberland
27,475,434
0
44,018,022
66,994
Norwich
0
24,435,551
30,646,164
39,266
Nottingham
35,891,794
0
64,300,946
88,722
Nottinghamshire
92,292,759
0
20,681,039
30,102
Nottinghamshire Combined Fire Authority
7,641,209
0
3,611,101
5,155
Nuneaton and Bedworth
0
10,759,535
14,589,410
20,385
Oadby and Wigston
0
3,704,151
5,304,139
7,351
Oldham
37,883,133
0
29,333,753
85,003
Oxford
0
30,373,064
36,867,144
60,258
Oxfordshire
40,117,301
0
34,531,300
51,622
Pendle
0
4,133,827
8,357,575
12,405
Peterborough
0
4,591,798
48,175,081
68,578
Plymouth
15,491,285
0
45,026,541
61,173
Portsmouth
6,422,055
0
43,914,667
59,027
Preston
0
17,748,093
23,515,729
31,744
Reading
0
32,565,789
64,409,443
87,032
Redbridge
34,035,001
0
21,404,837
26,766
Redcar and Cleveland
13,851,937
0
23,553,066
28,194
Redditch
0
12,422,716
14,711,666
19,080
Reigate and Banstead
0
20,907,588
23,382,420
29,059
Ribble Valley
0
5,085,433
6,490,511
10,341
Richmond upon Thames
0
5,233,879
28,652,466
35,992
Rochdale
30,176,440
0
33,477,280
101,733
Rochford
0
6,219,290
8,022,126
11,643
Rossendale
0
3,348,523
5,609,644
8,658
Rother
0
5,463,347
7,927,645
12,632
Rotherham
30,088,725
0
36,513,568
52,418
Rugby
0
15,369,972
17,874,681
29,922
Runnymede
0
21,306,465
23,229,329
30,952
Rushcliffe
0
9,044,874
11,518,423
16,942
Rushmoor
0
20,223,203
22,693,239
29,911
Rutland
0
1,301,533
5,922,681
9,231
Salford
29,676,916
0
45,673,670
147,033
Sandwell
53,400,649
0
52,168,424
151,293
Sefton
31,855,694
0
35,514,094
96,019
Sevenoaks
0
14,743,129
17,133,604
22,656
Sheffield
52,212,644
0
97,978,558
136,114
Shropshire
10,544,851
0
42,446,456
63,219
Shropshire Combined Fire Authority
2,478,150
0
1,590,060
2,283
Slough
0
25,431,892
56,846,538
67,881
Solihull
0
21,404,427
52,748,350
144,800
Somerset
0
2,803,967
88,224,925
126,971
South Cambridgeshire
0
33,893,417
36,639,638
58,319
South Derbyshire
0
7,507,732
10,125,981
15,587
South Gloucestershire
0
27,930,046
67,005,647
181,297
South Hams
0
11,983,368
13,983,887
19,657
South Holland
0
6,040,709
9,511,651
13,532
South Kesteven
0
13,176,978
16,983,546
23,746
South Norfolk
0
8,743,950
11,982,204
20,560
South Oxfordshire
0
18,118,441
20,820,813
27,831
South Ribble
0
12,223,931
14,658,188
21,591
South Staffordshire
0
7,203,129
9,638,830
17,233
South Tyneside
36,711,344
0
14,600,190
20,163
South Yorkshire Fire and CD Authority
12,056,231
0
4,204,767
6,166
Southampton
5,807,767
0
51,618,316
68,659
Southend-on-Sea
12,734,922
0
23,880,403
32,534
Southwark
32,531,512
0
87,673,653
130,254
Spelthorne
0
18,388,957
20,390,009
27,142
St Albans
0
27,900,939
30,520,489
36,925
St. Helens
22,430,254
0
25,519,933
74,907
Stafford
0
15,967,317
18,897,435
27,426
Staffordshire
78,766,515
0
26,212,326
38,053
Staffordshire Moorlands
0
5,519,932
8,240,495
12,330
Staffordshire PCC-FRA
6,213,485
0
3,765,247
5,487
Stevenage
0
18,241,286
20,909,991
26,105
Stockport
4,261,534
0
45,447,184
124,398
Stockton-on-Tees
3,870,693
0
37,283,962
51,073
Stoke-on-Trent
33,682,240
0
41,912,435
61,702
Stratford-on-Avon
0
20,202,302
22,765,160
33,080
Stroud
0
10,258,546
12,821,148
21,131
Suffolk
80,671,437
0
25,876,764
39,313
Sunderland
47,411,904
0
41,670,941
58,268
Surrey
63,980,293
0
55,449,410
71,543
Surrey Heath
0
14,134,283
15,761,359
19,989
Sutton
18,257,370
0
19,522,751
26,807
Swale
0
15,815,358
20,266,220
34,189
Swindon
0
19,526,138
53,025,057
72,843
Tameside
29,806,875
0
28,598,071
82,038
Tamworth
0
10,651,153
13,077,171
17,750
Tandridge
0
8,705,185
10,218,951
13,490
Teignbridge
0
10,063,954
13,584,751
19,861
Telford and Wrekin
4,808,211
0
35,381,988
48,640
Tendring
0
6,626,949
11,875,189
18,902
Test Valley
0
20,824,636
23,295,029
34,887
Tewkesbury
0
14,443,332
16,358,655
21,214
Thanet
0
9,546,910
14,789,891
22,437
Three Rivers
0
15,427,770
17,497,219
24,043
Thurrock
0
25,933,284
60,383,035
81,777
Tonbridge and Malling
0
25,884,156
28,272,043
34,919
Torbay
15,904,175
0
17,854,088
25,059
Torridge
0
2,854,412
5,324,035
9,544
Tower Hamlets
1,780,937
0
113,914,276
157,927
Trafford
0
37,328,533
75,109,507
186,386
Tunbridge Wells
0
20,290,278
22,753,827
30,226
Tyne and Wear Fire and CD Authority
12,157,829
0
3,969,147
5,270
Uttlesford
0
18,012,514
19,622,883
26,791
Vale of White Horse
0
25,832,044
28,290,783
39,925
Wakefield
14,635,212
0
60,199,031
91,342
Walsall
39,097,138
0
38,462,375
103,822
Waltham Forest
50,045,862
0
22,735,624
29,778
Wandsworth
37,391,934
0
39,284,931
52,330
Warrington
0
18,213,390
50,716,035
66,267
Warwick
0
25,263,520
28,839,378
40,424
Warwickshire
39,994,609
0
26,500,001
38,964
Watford
0
25,206,562
28,151,932
32,908
Waverley
0
15,037,777
17,115,364
22,930
Wealden
0
11,327,813
14,391,190
22,684
Welwyn Hatfield
0
27,342,875
30,362,723
40,052
West Berkshire
0
27,631,456
46,409,668
61,843
West Devon
0
3,489,177
5,198,803
7,386
West Lancashire
0
10,226,485
13,665,264
19,143
West Lindsey
0
3,834,953
6,970,763
11,128
West Midlands Fire Authority
24,621,941
0
10,372,353
14,538
West Northamptonshire
0
35,522,986
87,539,952
132,996
West of England Combined Authority
0
0
0
29,980
West Oxfordshire
0
13,780,045
16,006,424
24,106
West Suffolk
0
25,348,920
30,041,950
42,178
West Sussex
46,056,933
0
36,165,856
48,795
West Yorkshire Fire and CD Authority
17,731,404
0
7,930,143
11,269
Westminster
0
559,932,146
653,696,815
728,551
Westmorland and Furness
0
2,372,797
42,976,993
63,535
Wigan
34,269,093
0
38,965,995
114,353
Wiltshire
0
20,277,586
80,333,596
114,353
Winchester
0
21,912,181
24,225,678
35,189
Windsor and Maidenhead
0
31,205,070
44,409,006
53,316
Wirral
51,167,292
0
33,341,245
99,147
Woking
0
18,610,727
20,825,234
27,008
Wokingham
0
22,954,054
37,603,867
51,290
Wolverhampton
41,500,640
0
41,155,309
112,607
Worcester
0
13,413,823
16,126,861
22,698
Worcestershire
47,920,576
0
17,943,791
25,587
Worthing
0
10,062,052
12,855,365
16,485
Wychavon
0
15,824,819
18,576,325
27,887
Wyre
0
8,041,283
11,578,128
16,199
Wyre Forest
0
9,063,521
12,013,131
16,801
York
0
17,016,679
44,565,446
61,922

## Schedule 8 Table of Authorities and Baseline Funding Levels for the Year Commencing on 1st April 2026

Authority
Baseline Funding Level (£)
Adur
2,049,606
Amber Valley
3,495,833
Arun
4,321,479
Ashfield
4,910,839
Ashford
4,401,653
Avon Fire
13,482,562
Babergh
2,246,029
Barking and Dagenham
95,864,385
Barnet
78,475,887
Barnsley
81,949,858
Basildon
8,816,697
Basingstoke and Deane
4,606,762
Bassetlaw
4,037,355
Bath and North East Somerset
24,247,757
Bedford
37,269,014
Bedfordshire Fire
6,764,398
Berkshire Fire
7,225,761
Bexley
43,265,767
Birmingham
614,719,759
Blaby
2,753,448
Blackburn with Darwen
60,464,574
Blackpool
61,506,073
Bolsover
3,139,287
Bolton
105,743,023
Boston
2,774,063
Bournemouth, Christchurch and Poole
62,116,830
Bracknell Forest
11,829,440
Bradford
222,212,953
Braintree
3,949,001
Breckland
4,504,000
Brent
132,438,084
Brentwood
1,079,093
Brighton and Hove
58,442,346
Bristol
138,353,227
Broadland
3,373,094
Bromley
34,588,084
Bromsgrove
1,909,320
Broxbourne
2,845,187
Broxtowe
2,971,118
Buckinghamshire Council
42,310,659
Buckinghamshire Fire
4,430,776
Burnley
4,583,508
Bury
49,252,530
Calderdale
56,411,277
Cambridge
7,143,967
Cambridgeshire
96,046,246
Cambridgeshire Fire
7,668,210
Camden
59,547,832
Cannock Chase
3,186,749
Canterbury
5,466,345
Castle Point
2,589,518
Central Bedfordshire
34,955,842
Charnwood
5,497,872
Chelmsford
6,287,379
Cheltenham
2,865,877
Cherwell
4,489,022
Cheshire East
50,701,408
Cheshire Fire
9,540,455
Cheshire West and Chester
69,513,406
Chesterfield
3,757,246
Chichester
2,679,740
Chorley
3,104,512
City of London
468,817
Cleveland Fire
8,037,266
Colchester
7,532,952
Cornwall
160,543,645
Cotswold
1,254,630
Coventry
140,664,184
Crawley
6,728,519
Croydon
108,655,052
Cumberland
67,657,435
Cumbria Fire
5,247,443
Dacorum
3,841,590
Darlington
29,222,520
Dartford
5,216,171
Derby
104,803,946
Derbyshire
155,786,738
Derbyshire Dales
1,127,589
Derbyshire Fire
9,550,524
Devon
121,558,645
Devon and Somerset Fire
15,331,746
Doncaster
109,916,734
Dorset Council
56,829,921
Dorset and Wiltshire Fire
8,973,677
Dover
4,588,506
Dudley
90,398,534
Durham
183,433,200
Durham Fire
6,091,333
Ealing
117,118,348
East Cambridgeshire
2,110,633
East Devon
3,322,087
East Hampshire
2,257,360
East Hertfordshire
2,657,388
East Lindsey
5,906,441
East Riding of Yorkshire
58,013,510
East Staffordshire
4,274,334
East Suffolk
6,872,127
East Sussex
87,613,751
East Sussex Fire
7,576,266
Eastbourne
4,428,734
Eastleigh
3,350,781
Elmbridge
2,035,460
Enfield
141,325,036
Epping Forest
3,128,781
Epsom and Ewell
2,181,888
Erewash
3,263,926
Essex
226,976,865
Essex Fire
15,668,836
Exeter
5,451,335
Fareham
2,160,402
Fenland
3,739,545
Folkestone and Hythe
3,375,634
Forest of Dean
2,211,915
Fylde
1,992,685
Gateshead
63,607,599
Gedling
2,963,749
Gloucester
5,201,058
Gloucestershire
81,877,686
Gosport
2,589,067
Gravesham
4,277,551
Greater London Authority
3,052,698,392
Greater Manchester Combined Authority
116,041,363
Great Yarmouth
4,212,586
Greenwich
92,996,536
Guildford
3,701,123
Hackney
144,086,172
Halton
51,193,211
Hammersmith and Fulham
32,666,151
Hampshire
132,245,718
Hampshire and Isle of Wight Fire and Rescue
15,825,273
Harborough
2,037,391
Haringey
96,838,221
Harlow
4,322,276
Harrow
52,251,715
Hart
1,181,372
Hartlepool
38,999,621
Hastings
5,057,886
Havant
3,989,285
Havering
58,231,060
Hereford and Worcester Fire
3,874,146
Herefordshire
30,149,414
Hertfordshire
119,176,836
Hertsmere
2,969,460
High Peak
2,232,376
Hillingdon
91,233,521
Hinckley and Bosworth
2,734,617
Horsham
2,773,559
Hounslow
87,532,942
Humberside Fire
11,677,757
Huntingdonshire
4,607,138
Hyndburn
3,434,798
Ipswich
5,164,696
Isle of Wight
32,351,782
Isles of Scilly
2,522,410
Islington
77,010,053
Kensington and Chelsea
6,666,424
Kent
294,565,103
Kent Fire
14,666,459
King's Lynn and West Norfolk
5,086,556
Kingston upon Hull
113,935,392
Kingston upon Thames
21,502,295
Kirklees
118,520,842
Knowsley
77,722,077
Lambeth
97,261,844
Lancashire
280,067,852
Lancashire Fire
15,516,949
Lancaster
5,164,573
Leeds
252,720,331
Leicester
145,073,719
Leicestershire
90,551,437
Leicestershire Fire
11,639,173
Lewes
2,406,183
Lewisham
101,204,791
Lichfield
2,395,116
Lincoln
4,687,776
Lincolnshire
193,151,294
Liverpool
244,067,038
Luton
92,284,628
Maidstone
6,186,628
Maldon
1,569,819
Malvern Hills
1,651,432
Manchester
301,417,788
Mansfield
4,085,837
Medway
69,344,157
Melton
1,082,398
Merseyside Fire
19,925,876
Merton
31,636,512
Mid Devon
2,304,364
Mid Suffolk
2,286,280
Mid Sussex
2,565,703
Middlesbrough
71,224,831
Milton Keynes
67,700,765
Mole Valley
1,187,812
New Forest
4,157,113
Newark and Sherwood
3,873,042
Newcastle upon Tyne
111,161,517
Newcastle-under-Lyme
3,699,519
Newham
197,646,476
Norfolk
208,473,466
North Devon
3,220,408
North East Derbyshire
2,953,667
North East Lincolnshire
54,588,351
North Hertfordshire
3,026,669
North Kesteven
3,049,579
North Lincolnshire
47,149,944
North Norfolk
2,633,054
North Northamptonshire
86,156,971
North Somerset
31,347,863
North Tyneside
56,746,754
North Warwickshire
2,506,338
North West Leicestershire
3,674,652
North Yorkshire
90,979,271
Northamptonshire Police, Fire and Crime Commissioner
6,277,745
Northumberland
84,385,942
Norwich
6,577,297
Nottingham
146,487,926
Nottinghamshire
170,140,745
Nottinghamshire Fire
11,603,800
Nuneaton and Bedworth
4,913,191
Oadby and Wigston
1,684,886
Oldham
101,259,500
Oxford
7,837,078
Oxfordshire
69,507,692
Pendle
4,175,296
Peterborough
78,155,735
Plymouth
75,920,852
Portsmouth
64,381,390
Preston
7,017,832
Reading
34,807,796
Redbridge
89,869,890
Redcar and Cleveland
45,203,177
Redditch
2,703,201
Reigate and Banstead
3,725,883
Ribble Valley
1,279,458
Richmond upon Thames
1,513,533
Rochdale
87,085,035
Rochford
1,850,466
Rossendale
2,382,203
Rother
2,647,279
Rotherham
92,559,061
Rugby
3,271,231
Runnymede
2,458,630
Rushcliffe
2,189,045
Rushmoor
2,805,382
Rutland
4,103,641
Salford
108,089,408
Sandwell
146,515,336
Sefton
78,052,054
Sevenoaks
2,425,134
Sheffield
211,866,857
Shropshire
58,499,305
Shropshire Fire
3,568,408
Slough
49,112,621
Solihull
45,467,084
Somerset
112,017,941
South Cambridgeshire
4,339,906
South Derbyshire
3,032,840
South Gloucestershire
42,527,327
South Hams
1,532,247
South Holland
3,307,442
South Kesteven
3,459,385
South Norfolk
3,940,868
South Oxfordshire
2,553,499
South Ribble
2,627,221
South Staffordshire
2,313,859
South Tyneside
52,694,763
South Yorkshire Fire
16,119,921
Southampton
79,921,062
Southend-on-Sea
43,331,158
Southwark
121,193,262
Spelthorne
3,017,588
St Albans
3,026,823
St. Helens
58,730,749
Stafford
3,456,127
Staffordshire
139,509,836
Staffordshire Moorlands
1,904,162
Staffordshire Police, Fire and Crime Commissioner
8,843,821
Stevenage
3,609,322
Stockport
53,995,037
Stockton-on-Tees
53,874,044
Stoke-on-Trent
102,134,622
Stratford-on-Avon
2,899,143
Stroud
2,645,758
Suffolk
139,365,324
Sunderland
99,280,534
Surrey
40,100,042
Surrey Heath
1,462,592
Sutton
34,749,519
Swale
6,808,428
Swindon
44,533,133
Tameside
76,994,017
Tamworth
2,674,446
Tandridge
1,470,602
Teignbridge
3,307,566
Telford and Wrekin
60,808,983
Tendring
6,135,561
Test Valley
3,303,834
Tewkesbury
2,400,056
Thanet
5,674,269
Three Rivers
2,339,125
Thurrock
46,013,348
Tonbridge and Malling
3,362,707
Torbay
36,508,942
Torridge
1,978,063
Tower Hamlets
180,472,455
Trafford
36,831,859
Tunbridge Wells
2,587,348
Tyne and Wear Fire
13,382,255
Uttlesford
1,952,634
Vale of White Horse
2,933,456
Wakefield
111,884,488
Walsall
123,021,660
Waltham Forest
82,707,818
Wandsworth
55,105,283
Warrington
37,122,253
Warwick
3,681,024
Warwickshire
91,435,640
Watford
3,786,089
Waverley
1,535,421
Wealden
2,724,887
Welwyn Hatfield
4,668,654
West Berkshire
13,273,074
West Devon
1,563,363
West Lancashire
3,596,389
West Lindsey
2,835,917
West Midlands Combined Authority
15,000,000
West Midlands Fire
40,563,242
West Northamptonshire
73,641,809
West Oxfordshire
2,490,393
West Suffolk
5,988,169
West Sussex
91,431,195
West Yorkshire Fire
27,276,868
Westminster
53,017,701
Westmorland and Furness
36,470,678
Wigan
92,844,142
Wiltshire
65,242,183
Winchester
2,949,715
Windsor and Maidenhead
479,027
Wirral
102,522,515
Woking
2,501,448
Wokingham
4,964,964
Wolverhampton
117,740,764
Worcester
3,095,155
Worcestershire
85,647,637
Worthing
4,280,880
Wychavon
3,020,183
Wyre
3,120,303
Wyre Forest
2,789,832
York
22,976,539
York & North Yorkshire Combined Authority
4,661,436

## Schedule 9 Table of Authorities, Values of ‘P’ and ‘Q’ for Year Commencing on 1st April 2026

Authority
Column A: Value of P (£)
Column B: Value of Q (£)
Bath and North East Somerset
0
22,746,941
Birmingham
321,431,240
0
Bolton
41,708,280
0
Bristol
0
16,335,517
Bury
15,199,511
0
Cornwall
27,183,404
0
Coventry
55,221,767
0
Dudley
31,583,053
0
Halton
11,552,330
0
Knowsley
43,592,353
0
Liverpool
99,065,032
0
Manchester
37,108,496
0
Oldham
58,849,461
0
Rochdale
34,475,598
0
Salford
35,179,806
0
Sandwell
64,797,734
0
Sefton
31,783,387
0
Solihull
0
28,091,616
South Gloucestershire
0
39,341,150
St. Helens
20,062,424
0
Stockport
0
6,231,520
Tameside
37,830,763
0
Trafford
0
57,701,484
Walsall
71,798,473
0
Wigan
35,401,118
0
Wirral
54,515,013
0
Wolverhampton
64,079,251
0

## Explanatory note

(This note is not part of the Regulations)
These Regulations are part of the system of local retention of non-domestic rates, established by Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”). They make provision for calculating whether the Secretary of State is required to make a safety net payment to an authority and the amount of such a payments. They also provide for calculating whether an authority is required to make a levy payment to the Secretary of State for a year and if so the amount of that payment. For the purposes of these Regulations a pool of authorities is treated as a single authority.
Regulation 4 and Schedule 1 provide for the calculations of each authority’s “retained rates income”. This is broadly the income that the authority has received from non-domestic rates, plus or minus any top up payment received or tariff payment made under Part 5 of Schedule 7B to the Act. For billing authorities an adjustment is made for certain discretionary relief, reductions and remissions, so that their decision to grant such relief does not influence the amount of safety net or levy.
Regulation 5 and Schedule 2 define “business rates baseline” and “baseline funding level” for the calculation of the levy and safety net payments. An authority’s business rates baseline is fixed, whilst its baseline funding level is adjusted annually in line with the change to the small business non-domestic rating multiplier.
Regulation 6 defines the individual levy rate for authorities (this is capped at 0.5 - that is, a levy of 50 pence in the pound) and the safety net threshold.
Regulation 7 provides for safety net payments on account. An authority can request such a payment if it is likely its retained rates income for the year will be below its safety net threshold.
Regulation 8 sets out the circumstances in which a safety net payment is required, and how the amount of that payment is calculated.
Regulation 9 sets out the circumstances in which a levy payment is required, and how the amount of that payment is to be calculated.
No separate impact assessment has been prepared for these Regulations, but the impact assessment prepared for the Local Government Finance Act 2012 is relevant:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8470/2054063.pdf

---
Source: https://www.legislation.gov.uk/uksi/2013/737 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.