# The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017, Schedule


“SCHEDULE 2C
Further special provision for deduction from the central share payment
Regulations 4(1), 9(1), 9B, 11(2C), 11B and 11C
Application and interpretation
1. (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.
(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.
(3) In this Schedule—
“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;
“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;
“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;
“transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.
Billing authority
Column 1
Growth baseline amount
Column 2
(£)
Tees Valley
Darlington
33,215,036
Hartlepool
33,929,304
Middlesbrough
42,103,787
Stockton-on-Tees
87,063,006
Redcar and Cleveland
39,347,040
West Midlands
Birmingham
429,198,815
Coventry
123,425,084
Dudley
97,918,262
Sandwell
101,733,562
Solihull
123,660,405
Walsall
65,738,850
Wolverhampton
76,731,439
Calculation of amount
2. (1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—
( A−B+C−D+E−F+G−H+J−K )×50% where—
A 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;
B 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;
C is the total amount written back for the year from the allowance for non-collection;
D is the total amount written off for the year in excess of that allowance;
E is the total amount released from that allowance for the year;
F 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;
G is the amount of any transitional protection payment due to be made to the billing authority for the year;
H is the amount of any transitional protection payment due to be made by the billing authority for the year;
J is the total amount of a relevant provision utilised for the year;
K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).
(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.
(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—
(a) for the year beginning on 1st April 2016, is the growth baseline amount in relation to the billing authority;
(b) for a year beginning on or after 1st April 2018, is the amount calculated in accordance with the formula—
L×( M2 M1 )×1.005 where—
L is the amount calculated for the preceding year in accordance with paragraph (b) of this paragraph;
M1 is the small business non-domestic rating multiplier for the preceding year;
M2 is the small business non-domestic rating multiplier for the relevant year.
(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—
N×( O×Q2 P×Q1 )×1.005 where—
N is—
(a) for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;
(b) for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);
O is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;
P is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;
Q1 is the small business non-domestic rating multiplier for the preceding year;
Q2 is the small business non-domestic rating multiplier for the revaluation year.”

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Source: https://www.legislation.gov.uk/uksi/2017/1321/schedule (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rates-retention-amendment-regulations-2017/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.