{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-amendment-regulations-2017/schedule",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-amendment-regulations-2017/schedule.json",
  "legislation": "uksi/2017/1321",
  "legislation_title": "The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-amendment-regulations-2017",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "“SCHEDULE 2C\nFurther special provision for deduction from the central share payment\nRegulations 4(1), 9(1), 9B, 11(2C), 11B and 11C\nApplication and interpretation\n1. (1) Subject to sub-paragraph (2), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to a relevant year beginning on or after 1st April 2016.\n(2) This Schedule does not apply to a billing authority listed in Part 4 of Schedule 5 for a relevant year beginning on or after 1st April 2017.\n(3) In this Schedule—\n“allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;\n“growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;\n“relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayers’ liability for non-domestic rates;\n“transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.\nBilling authority\nColumn 1\nGrowth baseline amount\nColumn 2\n(£)\nTees Valley\nDarlington\n33,215,036\nHartlepool\n33,929,304\nMiddlesbrough\n42,103,787\nStockton-on-Tees\n87,063,006\nRedcar and Cleveland\n39,347,040\nWest Midlands\nBirmingham\n429,198,815\nCoventry\n123,425,084\nDudley\n97,918,262\nSandwell\n101,733,562\nSolihull\n123,660,405\nWalsall\n65,738,850\nWolverhampton\n76,731,439\nCalculation of amount\n2. (1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—\n( A−B+C−D+E−F+G−H+J−K )×50% where—\nA is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;\nB is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;\nC is the total amount written back for the year from the allowance for non-collection;\nD is the total amount written off for the year in excess of that allowance;\nE is the total amount released from that allowance for the year;\nF is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;\nG is the amount of any transitional protection payment due to be made to the billing authority for the year;\nH is the amount of any transitional protection payment due to be made by the billing authority for the year;\nJ is the total amount of a relevant provision utilised for the year;\nK is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).\n(2) If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9B the amount specified by sub-paragraph (1) is zero.\n(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—\n(a) for the year beginning on 1st April 2016, is the growth baseline amount in relation to the billing authority;\n(b) for a year beginning on or after 1st April 2018, is the amount calculated in accordance with the formula—\nL×( M2 M1 )×1.005 where—\nL is the amount calculated for the preceding year in accordance with paragraph (b) of this paragraph;\nM1 is the small business non-domestic rating multiplier for the preceding year;\nM2 is the small business non-domestic rating multiplier for the relevant year.\n(4) If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—\nN×( O×Q2 P×Q1 )×1.005 where—\nN is—\n(a) for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;\n(b) for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);\nO is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;\nP is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;\nQ1 is the small business non-domestic rating multiplier for the preceding year;\nQ2 is the small business non-domestic rating multiplier for the revaluation year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1321/schedule",
    "retrieved_at": "2026-10-28T23:03:59.372660+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."
}