{
  "url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1ZA/paragraph-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-1ZA/paragraph-3.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/1ZA/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Calculation for major precepting authorities",
  "text": "The retained rates income of an authority that is a major precepting authority is the amount calculated in accordance with the formula—\nS × R + (P – Q) where—\n“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);\n“S” is—\n(a)10% where the relevant authority is a county council which is a fire and rescue authority;\n(b)9% where the relevant authority is a county council which is not a fire and rescue authority;\n(c)37% where the relevant authority is the Greater London Authority;\n(d)1% where the relevant authority is a fire and rescue authority not falling within paragraph (a);\n“P” is 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“Q” is 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1ZA inserted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), reg. 1(1), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/737/schedule/1ZA/paragraph/3",
    "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."
}