{
  "url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1A/paragraph-1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1A/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/1A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In this Schedule—\n“the 2003 Regulations” means the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003;\n“the 2013 Regulations” means the Non-Domestic Rating (Rates Retention) Regulations 2013;\n“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;\n“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;\n“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;\n“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;\n“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\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (10.3.2015) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2015 (S.I. 2015/617), reg. 1(3), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/737/schedule/1A/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."
}