Paragraph 2 Calculation for major precepting authoritiesI1

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

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—

  1. (i)

     10% where the relevant authority is a county council which is a fire and rescue authority;

  2. (ii)

     9% where the relevant authority is a county council which is not a fire and rescue authority;

  3. (iii)

     F2unless paragraph (iiia) applies, 20% where the relevant authority is the Greater London Authority;

  4. (iiia)

     F3for a relevant year commencing on F41st 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;

  5. (iv)

     1% where the relevant authority is a fire and rescue authority not falling within paragraph F5(i);

• F6P is—

  1. (a)

     unless paragraph (b), (c) F7, (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);

  2. (b)

     for 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; and

  4. (d)

     where the major precepting authority is listed in Parts F89 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—

     $$A\times \left(B÷C\right)$$

     where— A is—

     1. (a)

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

     2. (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;

  5. (e)

     F9for the relevant year beginning on 1st April 2023, the amount specified for the authority in column B of the table in Schedule 7;

  6. (f)

     for the relevant year beginning on 1st April 2024, 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 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—

  1. (a)

     unless paragraph (b), (c) F10, (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);

  2. (b)

     for 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; and

  4. (d)

     where the major precepting authority is listed in Parts F119 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—

     $$A\times \left(B÷C\right)$$

     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 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;

  5. (e)

     F12for the relevant year beginning on 1st April 2023, the amount specified for the authority in column C of the table in Schedule 7;

  6. (f)

     F13for—

     1. (i)

        the relevant year beginning on 1st April 2024;

     2. (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—

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

     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 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;

• F14...

• F15U is, in respect of the years commencing on F16or 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 F17...

• F18V 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; F19...

• F20W is—

  1. (a)

     for the relevant year beginning on 1st April 2020, the amount calculated for that authority in accordance with the formula—

     $$A-B$$

     where—

     • 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—

       1. (i)

          “Expanded Retail Discount 2020/2021: Coronavirus Response – Local Authority Guidance” published on 2nd April 2020, updating guidance published on 30th November 2018;

       2. (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

       3. (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;

  2. (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—

     1. (i)

        “Business rates: expanded retail discount 2021 to 2022 – local authority guidance” published on 4th March 2021;

     2. (ii)

        “Business rates: nursery (childcare) discount 2021 to 2022 – local authority guidance” published on 4th March 2021; and

     3. (iii)

        “COVID-19 Additional Relief Fund (CARF): Local Authority Guidance” published on 15th December 2021.

  3. (c)

     F21for 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—

     1. (i)

        “COVID-19 Additional Relief Fund (CARF): Local Authority Guidance” published on 15th December 2021;

     2. (ii)

        “2022/23 Retail, Hospitality and Leisure Relief Scheme: local authority guidance” published on 20th December 2021;

     3. (iii)

        “Extension of Transitional Relief and Supporting Small Business Relief for small and medium properties” published on 20th December 2021;

  4. (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—

     1. (i)

        “Business Rates Relief: 2023/24 Retail, Hospitality and Leisure Scheme” published on 21 December 2022, and

     2. (ii)

        “Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022;

  5. (e)

     F22for 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—

     1. (i)

        “Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022, or

     2. (ii)

        “Business Rates Relief: 2024/25 Retail, Hospitality and Leisure Scheme” published on 15 December 2023;

  6. (f)

     F23for 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—

     1. (i)

        “Business Rates Relief: 2023 Supporting Small Business Relief, local authority guidance” published on 21 December 2022,

     2. (ii)

        “Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme” published on 16 January 2025;

• F24Y is the sum of the amounts specified as S F25, 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;

• F26F27... Z 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)

     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 F281988 Act;

• F29Z1 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.