{
  "url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1/paragraph-1.json",
  "legislation": "uksi/2013/737",
  "legislation_title": "The Non-Domestic Rating (Levy and Safety Net) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Calculation for billing authorities",
  "text": "(1) The retained rates income of an authority that is a billing authority is the amount calculated in accordance with the formula—\nKL±N-M-O±S±T±U±V±W±Y±Z±Z1±P-QWhere—\nK is —\n(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;\n(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;\n(iii)40% where the billing authority is a district council in an area for which there is a county council; and\n(iv)30% where the billing authority is a London borough council or the Common Council of the City of London;\nL is the authority’s certified non-domestic rating income for the relevant year;\nM is the amount calculated in accordance with sub-paragraph (2);\nN is the amount calculated in accordance with sub-paragraph (3);\nO is the amount calculated in accordance with sub-paragraph (4);\nP is—\n(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);\n(b) for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;\n(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4;\n(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—\nA × ( B ÷ C )where—\nA is the amount specified for that authority in column E of Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA × ( B ÷ C )where—\nA is the amount specified for that authority in column E of Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2020; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA×BCwhere—\nA is the amount specified for that authority in column E of the table in Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2021; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA×BCwhere—\nA is the amount specified for that authority in column E of the table in Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2022; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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;\n(i) for—\n(i)the relevant year beginning on 1st April 2024;\n(ii)the relevant year beginning on 1st April 2025 where the billing authority is listed in Parts 2 to 8 of Schedule 3,\nthe amount calculated for that authority in accordance with the formula—\nA×D×B2±E×C2D×B1±E×C1where—\nA is P for the preceding year;\nB2 is the small business non-domestic rating multiplier for the relevant year;\nB1 is the small business non-domestic rating multiplier for the preceding year;\nC2 is the non-domestic rating multiplier for the relevant year;\nC1 is the non-domestic rating multiplier for the preceding year;\nD is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;\nE is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;\nQ is—\n(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;\n(b) for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;\n(c)for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; ...\n(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—\nA × ( B ÷ C )where—\nA is—\n(a)subject to paragraph (b), the amount specified for that authority in column F of Schedule 4;\n(b)for Somerset West and Taunton Council, £17,694,364;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA × ( B ÷ C )where—\nA is the amount specified for that authority in column F of Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2020; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA×BCwhere—\nA is the amount specified for that authority in column F of the table in Schedule 4;\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2021; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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—\nA×BCwhere—\nA is the amount specified for that authority in column F of the table in Schedule 4\nB is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2022; and\nC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;\n(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;\n(i) for—\n(i)the relevant year beginning on 1st April 2024;\n(ii)the relevant year beginning on 1st April 2025 where the billing authority is listed in Parts 2 to 8 of Schedule 3,\nthe amount calculated for that authority in accordance with the formula—\nA×D×B2±E×C2D×B1±E×C1where—\nA is Q for the preceding year;\nB2 is the small business non-domestic rating multiplier for the relevant year;\nB1 is the small business non-domestic rating multiplier for the preceding year;\nC2 is the non-domestic rating multiplier for the relevant year;\nC1 is the non-domestic rating multiplier for the preceding year;\nD is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;\nE is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;\nS is the amount calculated in accordance with sub-paragraph (4D) in respect of the years commencing on or after 1st April 2021;\nT is the amount calculated in accordance with sub-paragraph (4A) in respect of the years commencing on or after 1st April 2013; ...\nU is the amount calculated in accordance with sub-paragraph (4C) in respect of a relevant year; ...\nV is—\n(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4E);\n(b)for any other year, zero;\nW is—\n(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4F);\n(b)for any other year, zero;\nY is—\n(a)for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero;\n(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;\n(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.\n(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;\nZ is—\n(a)for the years commencing on or after 1st April 2024, the amount calculated in accordance with sub-paragraph (4G);\n(b)for any other year, zero;\nZ1 is—\n(a)for the year beginning on 1st April 2022, the amount specified for the authority in column B of Schedule 6A;\n(b)for a year beginning on or after 1st April 2023, the amount specified for the authority in column E of Schedule 7;\n(c)for any other year, zero.\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—\n(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\n(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.\n(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.\n(4) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—\n(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—\n(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\n(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—\n(aa) for the purposes of that club; or\n(bb) for the purposes of that club and of other such registered clubs;\n(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—\n(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;\n(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;\n(iii) the hereditament meets the following conditions—\n(aa) that the hereditament is within a settlement identified in the billing authority’s rural settlement list for the relevant year; and\n(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;\n(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\n(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.\n(4A) The amount calculated in accordance with this sub-paragraph is A% of the amount which is the difference between—\n(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\n(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\n(b) the amount that would have been calculated under paragraph (a) if paragraph 4 of Schedule 4ZA to the 1988 Act were omitted.\n(4B) For the purpose of sub-paragraph (4A), A is—\n(a) for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, 50;\n(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;\n(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.\n(d) for Buckinghamshire Council, for a relevant year beginning on or after 1st April 2020, 71.6%.\n(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.\n(4C) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not credited in a previous year; less\n(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 —\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not charged in a previous year; and\n(b) the amount that would have been calculated under paragraph (a) if section 43(4E) were omitted.\n(4D) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not credited in a previous year; less\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not charged in a previous year; and\n(b) the amount that would have been calculated under paragraph (a) if paragraph 7 of Schedule 4ZA to the 1988 Act were omitted.\n(4E) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not credited in a previous year; less\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not charged in a previous year; and\n(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—\n“(2) “A” is the rateable value shown for the day under section 42(4) as regards the hereditament.”.\n(4F) The amount calculated in accordance with this sub-paragraph is 50% of the amount which is the difference between—\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not credited in a previous year; less\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not charged in a previous year; and\n(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.\n(4G) The amount calculated in accordance with this sub-paragraph is the amount which is the difference between—\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not credited in a previous year; less\n(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—\n(aa) a day in that year, and\n(bb) a day in a previous year where the amount was not charged in a previous year; and\n(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.\n(5) For the purposes of this paragraph “excepted hereditament” has the meaning given by section 47(9) of the 1988 Act.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Formula in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 1(1) substituted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 15(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 1(1) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 1(1) substituted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 1(1) substituted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(2)(a)(i)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 1(1) substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 7(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(ii)(aa)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 para. 1(1) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 para. 1(1) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 para. 1(1) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1 para. 1(1) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1 para. 1(1) inserted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(ii)(bb)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 1 para. 1(1) substituted (11.3.2025) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 (S.I. 2025/322), regs. 1(1), 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 1 para. 1(1) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(c)(i)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 1 para. 1(1) substituted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(c)(i)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 1 para. 1(1) substituted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 1 para. 1(1) substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 7(2)(c)(i)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(iii)(aa)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 1 para. 1(1) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Word in Sch. 1 para. 1(1) omitted (28.3.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 1 para. 1(1) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(c)(iii)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 1 para. 1(1) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 1 para. 1(1) inserted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(iii)(bb)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 1 para. 1(1) substituted (11.3.2025) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 (S.I. 2025/322), regs. 1(1), 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 1 para. 1(1) inserted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 7(2)(d)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. 1 para. 1(1) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(2)(c)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Word in Sch. 1 para. 1(1) omitted (27.11.2020) by virtue of The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(d)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. 1 para. 1(1) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(2)(d)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 1 para. 1(1) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(2)(d)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Word in Sch. 1 para. 1(1) omitted (8.3.2024) by virtue of The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(iv)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 1 para. 1(1) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(v)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in Sch. 1 para. 1(1) inserted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 7(2)(e)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. 1 para. 1(1) inserted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(2)(c)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in Sch. 1 para. 1(1) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(vi)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in Sch. 1 para. 1(1) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(a)(vii)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Sch. 1 para. 1(1A) omitted (30.3.2018) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(3)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Sch. 1 para. 1(4)(d) substituted (27.3.2014) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2014 (S.I. 2014/822), regs. 1, 6"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in Sch. 1 para. 1(4)(d) omitted (10.3.2015) by virtue of The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2015 (S.I. 2015/617), regs. 1(3), 3"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Sch. 1 para. 1(4A) inserted (27.3.2014) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2014 (S.I. 2014/822), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Word in Sch. 1 para. 1(4A) substituted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(4)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. 1 para. 1(4A)(a)(i) inserted (16.12.2015 with effect in accordance with reg. 1(2) of the amending S.I.) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) (No. 2) Regulations 2015 (S.I. 2015/2039), regs. 1(1), 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in Sch. 1 para. 1(4A)(a)(ii) inserted (16.12.2015 with effect in accordance with reg. 1(2) of the amending S.I.) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) (No. 2) Regulations 2015 (S.I. 2015/2039), regs. 1(1), 2(2)(c)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in Sch. 1 para. 1(4A)(b) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 13(a)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Sch. 1 para. 1(4B) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 15(5)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 1 para. 1(4B)(b) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(3)(a)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in Sch. 1 para. 1(4B)(b) substituted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(3)(a)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Sch. 1 para. 1(4B)(c) inserted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 15(3)(b)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Sch. 1 para. 1(4B)(d) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(3)(b)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Sch. 1 para. 1(4B)(e) inserted (26.2.2022) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2022 (S.I. 2022/189), regs. 1(1), 7(3)(b)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Sch. 1 para. 1(4C) inserted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 7(4)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Sch. 1 para. 1(4D) inserted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 7(3)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in Sch. 1 para. 1(4D)(b) substituted (1.4.2024) by The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 (S.I. 2023/1251), regs. 1(1), 13(b)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Sch. 1 para. 1(4E)-(4G) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 3(6)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 in force at 27.3.2013, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c.4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/737/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-29T00:59:29.598984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}