# The Non-Domestic Rating (Levy and Safety Net) Regulations 2013, Schedule 9: Table of Authorities, Values of ‘P’ and ‘Q’ for Year Commencing on 1st April 2026


Authority
Column A: Value of P (£)
Column B: Value of Q (£)
Bath and North East Somerset
0
22,746,941
Birmingham
321,431,240
0
Bolton
41,708,280
0
Bristol
0
16,335,517
Bury
15,199,511
0
Cornwall
27,183,404
0
Coventry
55,221,767
0
Dudley
31,583,053
0
Halton
11,552,330
0
Knowsley
43,592,353
0
Liverpool
99,065,032
0
Manchester
37,108,496
0
Oldham
58,849,461
0
Rochdale
34,475,598
0
Salford
35,179,806
0
Sandwell
64,797,734
0
Sefton
31,783,387
0
Solihull
0
28,091,616
South Gloucestershire
0
39,341,150
St. Helens
20,062,424
0
Stockport
0
6,231,520
Tameside
37,830,763
0
Trafford
0
57,701,484
Walsall
71,798,473
0
Wigan
35,401,118
0
Wirral
54,515,013
0
Wolverhampton
64,079,251
0

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Source: https://www.legislation.gov.uk/uksi/2013/737/schedule/9 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/schedule-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.