{
  "url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1A/paragraph-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1A/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Calculation for billing authorities for the financial years beginning on 1st April 2014, 1st April 2015, 1st April 2016 and 1st April 2017",
  "text": "(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.\n(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—\nKV/5Where—\nK has the same meaning as in paragraph 1 of Schedule 1; and\nV 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.\n(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).",
  "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/4",
    "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."
}