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The Non-Domestic Rating (Rates Retention) Regulations 2013

S.I. 2013/452 · Made 28 February 2013 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 27 March 2026.

Rating And Valuation, England

Made 28th February 2013

Coming into force in accordance with regulation 1

The Secretary of State makes the following Regulations in the exercise of the powers conferred by sections 97(2A) and (2B), 99 and 143(1) and (2) of and paragraphs 6(3) to (5), 7 to 11, 39 to 42 and 44 of Schedule 7B to the Local Government Finance Act 1988 M1.

These Regulations are made with the consent of the Treasury in accordance with paragraphs 8(3), 39(13) and 40 (10) of Schedule 7B to the Local Government Finance Act 1988.

In accordance with section 143(9D) of that Act, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Annotations to the whole text

Marginal citations

M1

1988 c.41. Sections 97(2A) and (2B) of the Local Government Finance Act 1988 (“the 1988 Act”) were inserted by paragraph 25(2) of Schedule 3 to the Local Government Finance Act 2012 (c.17) (“the 2012 Act”). Section 99 of the 1988 Act was substituted by paragraph 24 of Schedule 10 to the Local Government Finance Act 1992(c.14) and amended by section 70 of the Local Government Act 2003 (c.26) and paragraph 26 of Schedule 3 to the 2012 Act. Schedule 7B was inserted into the 1988 Act by section 1 of the 2012 Act.

Contents

  1. Part 1: General
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part 2: Calculations and in-year payments
  5. 3Calculation and notification of non-domestic rating income and other amounts
  6. 4Payment to the Secretary of State in respect of the central share
  7. 5Payments by billing authorities to major precepting authorities in respect of share of income
  8. 6Payments to major precepting authorities in respect of deductions from central share payments
  9. 7Payments with respect to county matters
  10. 7APayments with respect to shale oil or gas hereditaments
  11. 7BPayments with respect to designated area
  12. 8Transfer from collection fund to general fund
  13. Part 3: End of year calculations and reconciliation
  14. 9End of year calculations
  15. 9ASpecial provision for end of year calculations for relevant year beginning on 1st April 2015
  16. 9BSpecial provision for end of year calculations for relevant year beginning on 1st April 2016
  17. 10Reconciliation of disregarded amounts
  18. 10AReconciliation of grant payment amounts
  19. 11Reconciliation of amount deducted from central share payment
  20. 11ASpecial provision for end of year payments in respect of relevant year beginning on 1st April 2015
  21. 11BSpecial provision for end of year payments in respect of relevant year beginning on 1st April 2016
  22. 11CSpecial provision for end of year payments in respect of relevant year beginning on 1st April 2017
  23. 12Reconciliation of amounts where authority has failed to act diligently
  24. 12AReconciliation of MDC payments
  25. Part 4: Calculation of surplus and deficit
  26. 13Calculation and apportionment of surplus or deficit on collection fund for year
  27. 14Payments and transfers with respect to surplus and deficit
  28. Part 5: Discharge of liabilities
  29. 15Schedule of instalments
  30. 16Interest on amount of instalments
  31. 17Recovery
  32. Signature
  33. Schedule 1: Non-Domestic Rating Income
  34. Part 1
  35. 1Calculation of non-domestic rating income
  36. 2Costs of collection and recovery
  37. 2Cost Factors
  38. 3Cost Factors: Relevant Years beginning on or after 1st April 2026
  39. Schedule 2: Qualifying relief for deduction from central share
  40. 1Case A and Case B hereditaments
  41. 2Case A hereditament: calculation of qualifying relief
  42. 3Case B hereditament: calculation of qualifying relief
  43. Schedule 2A: Special provision for deduction from the central share payment
  44. 1Application and interpretation
  45. 2Calculation of amount
  46. Schedule 2B: Deduction from the central share payment for Port of Bristol
  47. 1Application and interpretation
  48. 2Calculation of amount
  49. Schedule 2C: Further special provision for deduction from the central share payment
  50. 1Application and interpretation
  51. 2Calculation of amount
  52. Schedule 3: Transfer from collection fund to general fund
  53. Paragraph
  54. Schedule 4: Rules for estimation and apportionment of surplus and deficit
  55. 1Calculation of surplus or deficit
  56. 1ASpecial provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016
  57. 1BSpecial provision for the relevant years beginning on 1st April 2021 and 1st April 2022
  58. 2Apportionment of surplus and deficit
  59. Schedule 4A: Calculation of the exceptional balance
  60. 1Paragraph 1
  61. 2Paragraph 2
  62. 3Paragraph 3
  63. Schedule 4B: Special provision for the apportionment of surplus or deficit for a relevant year beginning on 1st April 2021, 1st April 2022 or 1st April 2023
  64. 1Paragraph 1
  65. 2Paragraph 2
  66. 3Paragraph 3
  67. Schedule 4CTable of authorities and values for K, L, M, N, O, P, Q, R and S
  68. Schedule 5: List of billing authorities
  69. 1Part 1
  70. 2Part 2
  71. 3Part 3
  72. 4Part 4
  73. 5Part 5
  74. 6Part 6
  75. 7Part 7
  76. 8Part 8
  77. 9Part 9
  78. 10Part 10
  79. 11Part 11
  80. 12Part 12
  81. 13Part 13
  82. 14Part 14
  83. 15Part 15
  84. 16Part 16
  85. 17Part 17
  86. 18Part 18
  87. 19Part 19
  88. 20Part 20
  89. 21Part 21
  90. 22Part 22
  91. 23Part 23
  92. 24Part 24
  93. 25Part 25
  94. 26Part 26
  95. 27Part 27
  96. 28Part 28
  97. 29Part 29
  98. 30Part 30
  99. 31Part 31
  100. 32Part 32
  101. 33Part 33
  102. 34Part 34
  103. 35Part 35
  104. 36Part 36
  105. 37Part 37
  106. 38Part 38
  107. 39Part 39
  108. Schedule 6Table of Authorities and Values for C
  109. Explanatory note