Paragraph 1 Calculation for billing authoritiesI1

The retained rates income of an authority that is a billing authority is the amount calculated in accordance with the formula—F1

Where—

• K is —

  1. (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;

  2. (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;

  3. (iii)

     40% where the billing authority is a district council in an area for which there is a county council; and

  4. (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);

• F2P is—

  1. (a)

     unless paragraph (b) F3, (c) F4, (d) F5, (e), (f) F6, (g) F7, (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);

  2. (b)

     F8for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;

  3. (c)

     for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4;

  4. (d)

     F9where the billing authority is listed in Parts F102 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—

     $$A\times \left(B÷C\right)$$

     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;

  5. (e)

     F11where 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—

     $$A\times \left(B÷C\right)$$

     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;

  6. (f)

     F12where 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—

     $$A\times \raisebox{1ex}{$B$}\!\left/ \!\raisebox{-1ex}{$C$}\right.$$

     where—

     • 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;

  7. (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—

     $$A\times \raisebox{1ex}{$B$}\!\left/ \!\raisebox{-1ex}{$C$}\right.$$

     where—

     • 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;

  8. (h)

     F13for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;

  9. (i)

     F14for—

     1. (i)

        the relevant year beginning on 1st April 2024;

     2. (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—

     $$A\times \frac{D\times B2\pm E\times C2}{D\times B1\pm E\times C1}$$

     where—

     • 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—

  1. (a)

     unless paragraph (b) F15, (c) F16, (d) F17, (e), (f) F18, (g) F19, (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;

  2. (b)

     F20for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;

  3. (c)

     for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; F21...

  4. (d)

     F22where the billing authority is listed in Parts F232 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—

     $$A\times \left(B÷C\right)$$

     where—

     • A is—

       1. (a)

          subject to paragraph (b), the amount specified for that authority in column F of Schedule 4;

       2. (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;

  5. (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—

     $$A\times \left(B÷C\right)$$

     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;

  6. (f)

     F24where 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—

     $$A\times \raisebox{1ex}{$B$}\!\left/ \!\raisebox{-1ex}{$C$}\right.$$

     where—

     • 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;

  7. (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—

     $$A\times \raisebox{1ex}{$B$}\!\left/ \!\raisebox{-1ex}{$C$}\right.$$

     where—

     • 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;

  8. (h)

     F25for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;

  9. (i)

     F26for—

     1. (i)

        the relevant year beginning on 1st April 2024;

     2. (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—

     $$A\times \frac{D\times B2\pm E\times C2}{D\times B1\pm E\times C1}$$

     where—

     • 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;

• F27S 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 F28or after 1st April 2013; F29F30...

• F31U is the amount calculated in accordance with sub-paragraph (4C) in respect of a relevant year; F32...

• F33V is—

  1. (a)

     for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4E);

  2. (b)

     for any other year, zero;

• W is—

  1. (a)

     for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4F);

  2. (b)

     for any other year, zero;

• Y is—

  1. (a)

     for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;

  2. (b)

     unless paragraph (c) F34or (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;

  3. (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.

  4. (d)

     F35for 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 F36that table;

• F37Z is—

  1. (a)

     for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4G);

  2. (b)

     for any other year, zero;

• Z1 is—

  1. (a)

     for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;

  2. (b)

     for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7;

  3. (c)

     for any other year, zero.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

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.

The amount calculated in accordance with this sub-paragraph is the amount which is the total of—

The amount calculated in accordance with this sub-paragraph is F42A% of the amount which is the difference between—

For the purpose of sub-paragraph (4A), A is—

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

The amount calculated in accordance with this sub-paragraph is 50% of the amount which is the difference between—

The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—

For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.