# The Non-Domestic Rating (Rates Retention) Regulations 2013

S.I. 2013/452 · made 28 February 2013 · revised to 27 March 2026

Under paragraph 6 of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”), billing authorities are required to pay a proportion of their non-domestic rating income to the Secretary of State (“the central share”). The proportion that is to be the central share is set out in the Local Government Finance Report for each year.

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/pdf/uksi_20130452_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/pdf/uksiem_20130452_en.pdf

## Introductory text

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 .
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.

## Part 1: General

## 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Rates Retention) Regulations 2013 and come into force on the day after the day on which they are made.

## 2 Interpretation

(1) In these Regulations—
“the 1988 Act” means the Local Government Finance Act 1988;
“authority” means a billing authority or a major precepting authority;
“billing authority” means a billing authority in England;
“central share payment” means a payment made by a billing authority to the Secretary of State under paragraph 6(2) of Schedule 7B to the 1988 Act;
“certified non-domestic rating income” has the meaning given by regulation 9(4);
“Hartlepool MDC Order” means the Hartlepool Development Corporation (Functions) Order 2023;
“Middlesbrough MDC Order” means the Middlesbrough Development Corporation (Functions) Order 2023;
“non-domestic rating income” has the meaning given by regulation 3(3);
“non-domestic rating multiplier” in relation to a year means the non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act;
“preceding year” means the year immediately preceding the relevant year;
“relevant precepting authority” in relation to a billing authority means a major precepting authority other than a police and crime commissioner, having a power to issue a precept to that billing authority;
“relevant year” means the year for which a calculation of non-domestic rating income or of a payment is being made;
“schedule of instalments” has the meaning given by regulation 15;
“section 31 grant” means a grant paid to an authority by a Minister of the Crown under section 31 of the Local Government Act 2003;
“small business hereditament” means a hereditament for which on 1st April 2023 a rateable value of less than £51,000 is shown on a local non-domestic rating list;
“small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act .
“standard hereditament” means a hereditament for which on 1st April 2023 a rateable value greater than £50,999 is shown on a local non-domestic rating list.
(2) In these Regulations any reference to a billing authority's general fund shall be construed in relation to the Common Council of the City of London as a reference to the City fund .
(3) In these Regulations any reference to a billing authority's collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices, are credited or charged, as the case may be, amounts in respect of the authority's income and expenditure relating to sums paid or to be paid into or payments met or to be met from the authority's collection fund.

## Part 2: Calculations and in-year payments

## 3 Calculation and notification of non-domestic rating income and other amounts

(A1) For—
(a) a relevant year beginning on or after 1st April 2026, a billing authority must make the calculations under paragraph (1)(a), (b), (e), (h) and (i) to (l);
(b) any other relevant year, a billing authority must make the calculations under paragraph (1)(a) to (h).
(1) The calculations are—
(a) the amount of the central share of its non-domestic rating income;
(b) the amount of each relevant precepting authority's share of its non-domestic rating income in accordance with regulation 5;
(c) the amount (if any) to be deducted from the central share payment in accordance with regulation 4(1);
(d) the amount of each relevant precepting authority's share of any amount to be deducted from the central share payment in accordance with regulation 4(1);
(da) for a billing authority listed in Parts 2 to 6 of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;
(db) for a billing authority listed in Parts 2 to 6 of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;
(e) the amount (if any) specified by regulation 7(2);
(f) the amount (if any) specified by regulation 7A(2);
(g) the amount of each relevant precepting authority’s share of any amount specified by regulation 7A.
(h) the amount (if any) specified by regulation 7B(2).
(i) the amount (if any) specified by regulation 7B(2A);
(j) the amount that is its allowance for costs of collection and recovery for that year in accordance with paragraph 2 of Schedule 1;
(k) the amount that is its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;
(l) the amount that is its estimate of the amount (if any) specified by paragraph 2 of Schedule 2B for that year.
(2) The billing authority must notify the Secretary of State and any relevant precepting authorities of the amounts that have been calculated—
(a) for the year commencing on 1st April 2013 on or before 15th March 2013;
(b) subject to sub-paragraph (c), for a year commencing on or after 1st April 2014 on or before 31st January in the preceding year.
(c) for the year commencing on 1st April 2026 on or before 15th April 2026.
(2A) In relation to the relevant year commencing on 1st April 2017, a billing authority listed in Parts 2 to 6 of Schedule 5 must on or before 30th April 2017 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.
(2B) In relation to the relevant year commencing on 1st April 2018, a billing authority listed in Parts 1 and 7 to 22 of Schedule 5 must on or before 30th April 2018 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.
(3) A billing authority's non-domestic rating income for the purposes of paragraph (1) is the billing authority's estimate for the relevant year of the amount specified by paragraph 1 of Schedule 1.
(4) If an authority fails to comply with paragraph (2) the Secretary of State may make a calculation of the amount or amounts; and in such cases—
(a) the Secretary of State must notify the authority and any relevant precepting authority of the amount or amounts calculated; and
(b) these Regulations take effect as if the amount or amounts calculated by the Secretary of State were calculated in accordance with paragraph (1).

## 4 Payment to the Secretary of State in respect of the central share

(1) In relation to a relevant year ending on or before 31st March 2026, a billing authority must deduct from the central share payment the amount which is the total of the following—
(a) its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;
(b) its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;
(c) for a relevant year beginning on 1st April 2017, its estimate of the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);
(d) for a relevant year beginning on or after 1st April 2017, its estimate of the amount specified by paragraph 2 of Schedule 2B for that year (if applicable); and
(e) for a relevant year beginning on or after 1st April 2018, its estimate of the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable).
(2) The central share payment must be made in the course of the relevant year in accordance with the schedule of instalments.
(3) In relation to a relevant year commencing on or after 1st April 2017, this regulation does not apply to a billing authority listed in Parts 2 to 6 of Schedule 5.
(4) In relation to the relevant year commencing on 1st April 2018, this regulation does not apply to a billing authority listed in Parts 1 and 7 to 22 of Schedule 5.

## 5 Payments by billing authorities to major precepting authorities in respect of share of income

(1) This regulation applies if a local government finance report for a year is approved by resolution of the House of Commons.
(2) Each billing authority must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority's share of the billing authority's non-domestic rating income.
(2A) Where a billing authority has received an MDC payment for the year, it must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority’s share of the MDC payment.
(3) Unless paragraph (3A) , (3B) , (3C) or (3D) applies, the relevant precepting authority shares are—
(a) 10% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 9% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 20% where the relevant precepting authority is the Greater London Authority; and
(d) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(3A) For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) 5% where the relevant precepting authority is the West of England Combined Authority.
(3B) For the relevant year commencing on 1st April 2017 and a relevant year commencing on or after 1st April 2020, the relevant precepting authority share for the Greater London Authority is 37%.
(3C) For the relevant year commencing on 1st April 2018, the relevant precepting authority shares are—
(a) 36% where the relevant precepting authority is the Greater London Authority;
(b) 49% where the relevant precepting authority is Derbyshire County Council;
(c) 59% where the relevant precepting authority is Devon County Council;
(d) 50% where the relevant precepting authority is Gloucestershire County Council;
(e) 59% where the relevant precepting authority is Kent County Council;
(f) 40% where the relevant precepting authority is Lincolnshire County Council;
(g) 20% where the relevant precepting authority is Suffolk County Council; and
(h) 70% where the relevant precepting authority is Surrey County Council.
(3D) For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—
(a) 27% where the relevant precepting authority is the Greater London Authority;
(b) 31.5% where the relevant precepting authority is Buckinghamshire County Council;
(c) 26% where the relevant precepting authority is East Sussex County Council;
(d) 40% where the relevant precepting authority is Hertfordshire County Council;
(e) 17.5% where the relevant precepting authority is Lancashire County Council;
(f) 36.5% where the relevant precepting authority is Leicestershire County Council;
(g) 32.5% where the relevant precepting authority is Norfolk County Council;
(h) 21.5% where the relevant precepting authority is North Yorkshire County Council;
(i) 34% where the relevant precepting authority is Northamptonshire County Council;
(j) 30% where the relevant precepting authority is Somerset County Council;
(k) 34% where the relevant precepting authority is Staffordshire County Council;
(l) 55% where the relevant precepting authority is West Sussex County Council;
(m) 74% where the relevant precepting authority is Worcestershire County Council;
(n) 5% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority; and
(o) 1.5% where the relevant precepting authority is Lancashire Combined Fire and Rescue Authority.
(4) The payments must be made in the course of the relevant year in accordance with the schedule of instalments.
(5) In this regulation, an “MDC payment” means a payment from a Mayoral development corporation made in accordance with Part 4 of the Middlesbrough MDC Order or Part 4 of the Hartlepool MDC Order.

## 6 Payments to major precepting authorities in respect of deductions from central share payments

(1) This regulation applies where an amount has been deducted from the central share payment for a year under regulation 4(1) in respect of an amount specified by paragraph 3 of Schedule 2 (case B hereditaments) or paragraph 2(1) of Schedule 2A (special provision for deduction from the central share payment).
(2) The billing authority must pay to each relevant precepting authority that authority's share of each specified amount.
(3) Unless paragraph (3A) applies, the relevant precepting authority shares are—
(a) 20% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 18% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 40% where the relevant precepting authority is the Greater London Authority; and
(d) 2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(3A) For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are—
(a) 36% where the relevant precepting authority is the Greater London Authority;
(b) 42% where the relevant precepting authority is Buckinghamshire County Council;
(c) 34⅔% where the relevant precepting authority is East Sussex County Council;
(d) 53⅓% where the relevant precepting authority is Hertfordshire County Council;
(e) 23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;
(f) 48⅔% where the relevant precepting authority is Leicestershire County Council;
(g) 43⅓% where the relevant precepting authority is Norfolk County Council;
(h) 28⅔% where the relevant precepting authority is North Yorkshire County Council;
(i) 45⅓% where the relevant precepting authority is Northamptonshire County Council;
(j) 40% where the relevant precepting authority is Somerset County Council;
(k) 45⅓% where the relevant precepting authority is Staffordshire County Council;
(l) 73⅓% where the relevant precepting authority is West Sussex County Council;
(m) 98⅔% where the relevant precepting authority is Worcestershire County Council;
(n) 1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;
(o) 1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;
(p) 1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;
(q) 6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;
(r) 1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;
(s) 1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;
(t) 1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or 29 of Schedule 5;
(u) 1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;
(v) 1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;
(w) 1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;
(x) 1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and
(y) 1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.
(4) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

## 7 Payments with respect to county matters

(1) This regulation applies where the billing authority is a district council in an area for which there is a county council.
(2) The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 where—
(a) the hereditament falls within a class designated by those Regulations; and
(b) the local planning authority responsible for determining the application for planning permission in respect of development which led to the hereditament falling within the designated class was a county council.
(3) The billing authority must make a payment for the year to the relevant county council equal to the amount estimated (if any) in accordance with regulation 3 as the amount specified by this regulation.
(4) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
(5) In this regulation, “planning permission” means permission under Part 3 of the Town and Country Planning Act 1990 .

## 7A Payments with respect to shale oil or gas hereditaments

(1) This regulation applies where the area of a billing authority includes a hereditament within a class designated by Part 2 of the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015.
(2) The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 where the hereditament falls within a class designated by Part 2 of those Regulations.
(3) The billing authority must make a payment for the year to each relevant precepting authority equal to that authority’s share (as set out in paragraph (4)) of the amount estimated (if any), in accordance with regulation 3, as the amount specified by this regulation.
(4) The relevant precepting authority shares are—
(a) 60% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 59% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 20% where the relevant precepting authority is the Greater London Authority; and
(d) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(5) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.

## 7B Payments with respect to designated area

(1) The amount specified by this paragraph is the proportion of Redcar and Cleveland Borough Council’s non-domestic rating income calculated in accordance with Part 1 of Schedule 2 to the Non-Domestic Rating (Designated Area) Regulations 2021 (“the 2021 Regulations”).
(1A) The amount specified by this paragraph is the amount of any section 31 grant paid to Redcar and Cleveland Borough Council in respect of an area designated under regulation 3 of the 2021 Regulations.
(2) For each year that the designation under the 2021 Regulations has effect Redcar and Cleveland Borough Council must make a payment to the Tees Valley Combined Authority equal to 50% of the amount (if any) estimated, in accordance with regulation 3, as the amount specified by paragraph (1).
(2A) For each year beginning on or after 1st April 2026 that the designation under the 2021 Regulations has effect Redcar and Cleveland Borough Council must make a payment to the Tees Valley Combined Authority equal to 50% of the amount (if any) estimated, in accordance with regulation 3, as the amount specified by paragraph (1A).
(3) A payment under this regulation must be made in the course of the relevant year in accordance with the schedule of instalments.

## 8 Transfer from collection fund to general fund

(1) In relation to each relevant year a billing authority must transfer from its collection fund to its general fund the amount calculated in accordance with Schedule 3.
(2) The transfer must be made in the course of the relevant year in accordance with the schedule of instalments.

## Part 3: End of year calculations and reconciliation

## 9 End of year calculations

(1) Subject to paragraphs (1A) and (5) to (8), on or before 30 September in the year following the relevant year a billing authority must—
(a) calculate the amount specified by paragraph 1 of Schedule 1 for the relevant year;
(b) calculate the amount (if any) specified by paragraph 2 of Schedule 2 for the relevant year;
(ba) calculate the amount (if any) specified by paragraph 3 of Schedule 2 for the relevant year;
(bb) calculate the amount specified by paragraph 2(1) of Schedule 2A for the relevant year (if applicable);
(bc) calculate the amount specified by paragraph 2 of Schedule 2B for the relevant year (if applicable);
(bd) calculate the amount specified by paragraph 2(1) of Schedule 2C for the relevant year (if applicable);
(c) calculate the amount (if any) specified by regulation 7(2) , 7A(2) , 7B(2) and the amount of each relevant precepting authority’s share of any amount specified by regulation 7A for the relevant year; and
(d) notify the Secretary of State and any relevant precepting authorities of the amounts calculated.
(1A) In relation to a relevant year beginning on or after 1st April 2026, a billing authority must—
(a) make the calculations under paragraph (1)(a), (b) and (bc);
(b) calculate the amount (if any) specified by regulation 7(2), 7B(2) and 7B(2A) for the relevant year.
(2) The billing authority must arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.
(3) The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority and relevant precepting authorities of the amounts so certified.
(4) The amount specified by paragraph 1 of Schedule 1 to these Regulations and calculated and certified in accordance with this regulation is the authority's certified non-domestic rating income for the relevant year.
(5) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Subject to paragraph (8), paragraph (1) applies in relation to calculations for the relevant years listed in the first column of the following table as if for “30 September in the year following the relevant year” there were substituted the words in the second column—
Relevant year beginning in—
Date
2023
“28th February 2025”
2024
“27th February 2026”
2025
“31st January 2027”
2026
“30th November 2027”
2027
“30th November 2028”.
(8) Paragraph (1) applies in relation to calculations for the relevant year as if for “30 September in the year following the relevant year” there were substituted “the date the accountability statements are published” where—
(a) the relevant year begins in 2023, 2024, 2025, 2026 or 2027, and
(b) the billing authority has not published its accountability statements on or before the last publication date.
(9) In this regulation, “accountability statements” and “last publication date” have the meanings given in regulation 9A of the Accounts and Audit Regulations 2015.

## 9A Special provision for end of year calculations for relevant year beginning on 1st April 2015

(1) This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.
(2) In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the following amounts on or before 23rd January 2017—
(a) the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);
(b) the amount specified by paragraph 2 of Schedule 2B for that year (if applicable).
(3) The billing authority must—
(a) notify the Secretary of State on or before 23rd January 2017 of the amounts calculated; and
(b) arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.
(4) The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority of the amounts so certified.

## 9B Special provision for end of year calculations for relevant year beginning on 1st April 2016

(1) This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which Schedule 2C applies.
(2) In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable) on or before 2nd February 2018.
(3) The billing authority must—
(a) notify the Secretary of State on or before 2nd February 2018 of the amount calculated; and
(b) arrange for the calculation and amount to be certified in accordance with such arrangements as the Secretary of State may direct.
(4) The person certifying the calculation and amount must send the certification to the Secretary of State and notify the billing authority of the amount so certified.

## 10 Reconciliation of disregarded amounts

(1) Where the amount included in the calculation of the certified non-domestic rating income as an amount to be disregarded in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act is different to the amount estimated for the purposes of regulation 3 (“the estimated amount”) paragraphs (2) to (4) apply.
(2) Where the difference relates to a hereditament within the description in regulation 7(2) (county matters)—
(a) if the certified amount is less than the amount paid to the county council, the county council must pay an amount equal to the difference to the billing authority; or
(b) if the certified amount is more than the amount paid to the county council, the billing authority must pay an amount equal to the difference to the county council.
(3) Where the difference relates to a hereditament within the description in regulation 7A(1) (shale oil or gas hereditaments)—
(a) if the certified amount is less than the estimated amount-
(i) each relevant precepting authority must pay an amount equal to that relevant precepting authority’s percentage share (as set out in paragraph (5)) of the difference to the billing authority; and
(ii) the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount-
(i) the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and
(ii) the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.
(3A) Where the difference relates to a hereditament situated within the area designated by Schedule 1 to the Non-Domestic Rating (Designated Area) Regulations 2021—
(a) if the certified amount is less than the estimated amount—
(i) the Tees Valley Combined Authority must pay an amount equal to 50% of the difference to Redcar and Cleveland Borough Council; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount—
(i) Redcar and Cleveland Borough Council must pay an amount equal to 50% of the difference to the Tees Valley Combined Authority; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its collection fund to its general fund.
(4) Where the difference relates to any other hereditament—
(a) if the certified amount is less than the estimated amount, the billing authority must transfer an amount equal to the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount, the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(5) For the purposes of this regulation, the percentage shares are—
(a) 100% where the billing authority is—
(i) a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) the Council of the Isles of Scilly;
(b) 99% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 40% where the billing authority is a district council in an area for which there is a county council;
(d) 80% where the billing authority is a London borough council or the Common Council of the City of London;
(e) 60% where the relevant precepting authority is a county council which is a fire and rescue authority;
(f) 59% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(g) 20% where the relevant precepting authority is the Greater London Authority; and
(h) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).

## 10A Reconciliation of grant payment amounts

(1) This regulation applies in relation to a relevant year beginning on or after 1st April 2026.
(2) Where the amount certified under regulation 9, as the amount specified by regulation 7B(2A), is different from the amount estimated for the purposes of regulation 3—
(a) if the certified amount is less than the estimated amount—
(i) the Tees Valley Combined Authority must pay an amount equal to the difference to Redcar and Cleveland Borough Council; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to the difference from its general fund to its collection fund;
(b) if the certified amount is more than the estimated amount—
(i) Redcar and Cleveland Borough Council must pay an amount equal to the difference to the Tees Valley Combined Authority; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to the difference from its collection fund to its general fund.
(3) Where the amount certified under regulation 9, as the amount specified under paragraph 2 of Schedule 2, is different from the amount estimated for the purposes of regulation 3—
(a) if the certified amount is less than the estimated amount the billing authority must transfer an amount equal to the difference from its general fund to its collection fund;
(b) if the certified amount is more than the estimated amount the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(4) Where the amount included in the calculation of the certified non-domestic rating income in paragraph 1(1B)(a) of Schedule 1 is different to the amount estimated for the purposes of regulation 3, and that difference does not relate to the circumstances mentioned in paragraphs (2) or (3)—
(a) if the certified amount is less than the estimated amount the billing authority must transfer an amount equal to the difference from its general fund to its collection fund;
(b) if the certified amount is more than the estimated amount, the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(5) Where the amount certified under regulation 9, as the amount specified by paragraph 2 of Schedule 2B (calculations for Port of Bristol) is different to the amount estimated for the purposes of regulation 3—
(a) if the certified amount is less than the estimated amount the billing authority must transfer an amount equal to the difference from its general fund to its collection fund;
(b) if the certified amount is more than the estimated amount the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.

## 11 Reconciliation of amount deducted from central share payment

(A1) This regulation applies in relation to a relevant year if a billing authority deducts an amount under regulation 4(1) from its central share payment for that year.
(1) Where the amount certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(a) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount, the billing authority must—
(i) pay an amount equal to the difference to the Secretary of State; and
(ii) transfer an amount equal to the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay an amount equal to the difference to the billing authority; and
(ii) the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(2) Where the amount certified under regulation 9 as the amount specified by paragraph 3 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(b) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay an amount equal to the difference to the Secretary of State;
(ii) each relevant precepting authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to the billing authority; and
(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay an amount equal to the difference to the billing authority;
(ii) the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and
(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.
(2A) For the relevant year beginning on 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year is different from the amount deducted under regulation 4(1)(c) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(2B) For a relevant year beginning on or after 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year is different from the amount deducted under regulation 4(1)(d) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(2C) For a relevant year beginning on or after 1st April 2018, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year is different from the amount deducted under regulation 4(1)(e) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(3) Unless paragraph (4), (5) or (6) applies, for the purposes of this regulation, the percentage shares are—
(a) 100% where the billing authority is—
(i) a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) the Council of the Isles of Scilly;
(b) 98% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 80% where the billing authority is a district council in an area for which there is a county council;
(d) 60% where the billing authority is a London borough council or the Common Council of the City of London;
(e) 20% where the relevant precepting authority is a county council which is a fire and rescue authority;
(f) 18% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(g) 40% where the relevant precepting authority is the Greater London Authority; and
(h) 2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).
(4) In relation to the relevant year commencing on 1st April 2017, the percentage shares are—
(a) 44.8% where the billing authority is listed in Part 1 of Schedule 5; and
(b) 55.2% where the relevant precepting authority is the Greater London Authority.
(5) For the relevant year commencing on 1st April 2018, the percentage shares are—
(a) 64% where the billing authority is listed in Part 1 of Schedule 5; and
(b) 36% where the relevant precepting authority is the Greater London Authority.
(6) For the relevant year commencing on 1st April 2019, the percentage shares are—
(a) 64% where the billing authority is listed in Part 1 of Schedule 5;
(b) 98⅔% where the billing authority is listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5;
(c) 70% where the billing authority is listed in Parts 15 or 32 of Schedule 5;
(d) 100% where the billing authority is listed in Parts 20 or 34 of Schedule 5;
(e) 56⅔% where the billing authority is listed in Parts 23 or 30 of Schedule 5;
(f) 58⅔% where the billing authority is listed in Parts 24 or 35 of Schedule 5;
(g) 46⅔% where the billing authority is listed in Part 25 of Schedule 5;
(h) 98% where the billing authority is listed in Part 26 of Schedule 5;
(i) 74⅔% where the billing authority is listed in Part 27 of Schedule 5;
(j) 50% where the billing authority is listed in Part 29 of Schedule 5;
(k) 53⅓% where the billing authority is listed in Parts 31 or 37 of Schedule 5;
(l) 26⅔% where the billing authority is listed in Part 38 of Schedule 5;
(m) 0% where the billing authority is listed in Part 39 of Schedule 5;
(n) 36% where the relevant precepting authority is the Greater London Authority;
(o) 42% where the relevant precepting authority is Buckinghamshire County Council;
(p) 34⅔% where the relevant precepting authority is East Sussex County Council;
(q) 53⅓% where the relevant precepting authority is Hertfordshire County Council;
(r) 23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5;
(s) 48⅔% where the relevant precepting authority is Leicestershire County Council;
(t) 43⅓% where the relevant precepting authority is Norfolk County Council;
(u) 28⅔% where the relevant precepting authority is North Yorkshire County Council;
(v) 45⅓% where the relevant precepting authority is Northamptonshire County Council;
(w) 40% where the relevant precepting authority is Somerset County Council;
(x) 45⅓% where the relevant precepting authority is Staffordshire County Council;
(y) 73⅓% where the relevant precepting authority is West Sussex County Council;
(z) 98⅔% where the relevant precepting authority is Worcestershire County Council;
(z1) 1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority;
(z2) 1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5;
(z3) 1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5;
(z4) 6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5;
(z5) 1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5;
(z6) 1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5;
(z7) 1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or Part 29 of Schedule 5;
(z8) 1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority;
(z9) 1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority;
(z10) 1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority;
(z11) 1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and
(z12) 1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

## 11A Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

(1) This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.
(2) Where an amount is certified under regulation 9A as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) Where an amount is certified under regulation 9A as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(4) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

## 11B Special provision for end of year payments in respect of relevant year beginning on 1st April 2016

(1) This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which Schedule 2A, 2B or 2C applies.
(2) Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) Where an amount is certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3A) Where an amount is certified under regulation 9B as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount;
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(4) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

## 11C Special provision for end of year payments in respect of relevant year beginning on 1st April 2017

(1) This regulation applies in relation to the relevant year beginning on 1st April 2017 to a billing authority to which Schedule 2C applies.
(2) Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.

## 12 Reconciliation of amounts where authority has failed to act diligently

Where an amount included in a calculation under regulation 9(1) or (1A) as a bad debt which should be written off or a doubtful debt for which provision should be made is disallowed on certification under regulation 9(2) on the grounds that the billing authority has failed to act diligently in relation to the collection of non-domestic rates, the authority must transfer such an amount as is disallowed from its general fund to its collection fund.

## 12A Reconciliation of MDC payments

(1) This regulation applies to an authority in relation to which there is a deficit or a surplus.
(2) Any deficit or surplus shall belong to or be borne by the billing authority and any relevant precepting authorities in accordance with the shares set out in regulation 5.
(3) A relevant precepting authority must pay its share of a surplus to the billing authority.
(4) A billing authority must pay to the relevant precepting authority that authority’s share of the deficit.
(5) Any payments under this regulation must be made before the end of the period of 28 days beginning with the certification date.
(6) In this regulation—
“certification date” means the date on which the billing authority’s certified non-domestic rating income for the relevant year is certified under regulation 9;
“deficit” and “surplus” have the meanings given in article 2 of the Middlesbrough MDC Order or article 2 of the Hartlepool MDC Order (as the case may be).

## Part 4: Calculation of surplus and deficit

## 13 Calculation and apportionment of surplus or deficit on collection fund for year

(1) For each relevant year beginning on or after 1st April 2014 a billing authority must estimate in accordance with paragraph 1 of Schedule 4 on or before 31st January in the preceding year —
(a) whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year; and
(b) if so, the amount of the surplus or deficit.
(2) Subject to Schedule 4B, any surplus or deficit estimated by an authority under paragraph (1) shall belong to or be borne by that authority, the Secretary of State and any relevant precepting authorities in accordance with the shares set out in paragraph 2 of Schedule 4.

## 14 Payments and transfers with respect to surplus and deficit

(1) A billing authority must pay to the Secretary of State the Secretary of State's share and to any relevant precepting authority that authority's share of a surplus during the course of the relevant year in accordance with the schedule of instalments.
(2) The Secretary of State and a relevant precepting authority must pay their respective shares of a deficit to the billing authority during the course of the relevant year in accordance with the schedule of instalments.
(3) A transfer under section 97(3) or 97(4) of the 1988 Act of a billing authority's share of a surplus or deficit in respect of non-domestic rates must be made during the course of the relevant year in accordance with the schedule of instalments.

## Part 5: Discharge of liabilities

## 15 Schedule of instalments

(1) Where a payment under these Regulations is to be paid according to the schedule of instalments , subject to paragraphs (7) and (9), it is to be paid in 12 instalments such that—
(a) the first instalment is payable on 30th April; and
(b) the subsequent instalments are payable on the 19th day of each of the following 11 months starting in May.
(2) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.
(3) Subject to paragraph (8), the first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.
(4) A billing authority and a major precepting authority may by agreement vary the schedule of instalments with regard to payments between them.
(5) Any amount paid or transferred in respect of a liability under paragraph 6 of Schedule 7B to the 1988 Act or these Regulations for a year, whether or not paid in accordance with paragraph (1) is to be treated as discharging that liability to the extent of the payment.
(6) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971 .
(7) A central share payment in relation to the relevant year beginning on 1st April 2020 is to be paid in 9 instalments, such that—
(a) the first instalment is payable on 19th July 2020; and
(b) the subsequent instalments are payable on the 19th day of each of the following 8 months.
(8) For a central share payment in relation to the relevant year beginning on 1st April 2020—
(a) the first instalment is to be of 9% of the amount payable;
(b) the second and third instalments are each to be of 8% of the amount payable; and
(c) the final six instalments are each to be of 12.5% of the amount payable.
(9) Where a relevant precepting authority is required to make a payment to a billing authority under regulation 14(2) in relation to the relevant year beginning on 1st April 2021, such a payment is to be paid in instalments in accordance with paragraphs (10) to (12).
(10) An instalment equal to the additional reliefs amount calculated in accordance with paragraph (11) is payable on 21st March 2022.
(11) The additional reliefs amount is calculated as follows—
where—
A is the relevant precepting authority’s percentage share of the billing authority’s non-domestic rating income in relation to the relevant year beginning on 1st April 2020, as set out in regulation 5(3), (3A) or (3B) as the case may be;
B is an amount equivalent to the billing authority’s estimate of the relevant rates relief awarded by the billing authority in respect of the relevant year beginning on 1st April 2020, in accordance with paragraph 3 of Schedule 4A; and
C is the amount ascribed to the relevant precepting authority by the table in Schedule 6 in respect of the billing authority.
(12) The remainder, if any, of the amount payable under regulation 14(2) is to be paid in accordance with paragraphs (1) to (3).

## 16 Interest on amount of instalments

(1) An authority shall pay interest to another authority in respect of any amount which—
(a) has become payable to that authority in accordance with the schedule of instalments, but
(b) has not been so paid.
(2) Interest shall be payable on the amount outstanding for every day of the period beginning with the day on which the amount was due to be paid and ending on the day before the day on which it is paid.
(3) Interest shall be calculated at the rate which is 2 per cent above the highest base rate quoted by any of the reference banks at anytime in the period for which that interest is payable.
(4) The interest shall be paid at the same time as the amount outstanding is paid.
(5) For the purposes of paragraph (3), the reference banks are the seven largest persons for the time being who—
(a) have permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;
(b) are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and
(c) quote a base rate in sterling.
(6) For the purposes of paragraph (5), the size of a person is to be determined by reference to the total consolidated gross assets of that person denominated in sterling, as shown in the audited end-year accounts last published before the period for which interest is payable begins.
(7) In this regulation the “consolidated gross assets” of a person is a reference to the gross assets of that person together with any subsidiary (within the meaning of section 1159 of the Companies Act 2006 ).
(8) Paragraph (5) must be read with—
(a) section 22 of the Financial Services and Markets Act 2000;
(b) any relevant order under that section; and
(c) Schedule 2 to that Act.

## 17 Recovery

Where an amount has become payable by a billing authority or major precepting authority under any provision of these Regulations, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

## Signature

We consent to the making of these Regulations
Stephen Crabb
Desmond Swayne
Two of the Lords Commissioners of Her Majesty's Treasury
Signed by authority of the Secretary of State for Communities and Local Government
Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government

## Schedule 1: Non-Domestic Rating Income

## 1 Calculation of non-domestic rating income

(1) Subject to sub-paragraph (2) the amount specified in this paragraph is the amount calculated in accordance with the formula—
(A − B) + (C − D) − E − F + (G − H) Where—
A is the total of the amounts credited to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
B is the total of the amounts charged to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
C is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made to the billing authority in the year;
D is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made by the billing authority in the year;
E is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2; ...
F is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year.
“G” is—
(a)for a relevant year commencing on or after 1st April 2026, the amount calculated in accordance with sub-paragraph (1A);
(b)for any other relevant year, zero; and
“H” is—
(a)for a relevant year commencing on or after 1st April 2026, the amount calculated in accordance with sub-paragraph (1B);
(b)for any other relevant year, zero.
(1A) The amount calculated in accordance with this paragraph is the total amount of any section 31 grants paid to the authority for the year towards expenditure incurred or to be incurred by the authority in relation to the retention, payment, transfer and reconciliation of the non-domestic rates payable to the authority under sections 43 and 45 of the 1988 Act.
(1B) The amount calculated in accordance with this paragraph is the total amount of any section 31 grants paid to the authority for the year (included in the amount calculated under sub-paragraph (1A)) in relation to—
(a) areas designated under paragraph 39 of Schedule 7B to the 1988 Act; and
(b) Port of Bristol hereditaments satisfying the definition in paragraph 1(2) of Schedule 2B to these Regulations.
(2) For a relevant year falling within the period beginning with 1st April 2013 and ending with 31st March 2027, where the authority is a special authority the amount specified by this paragraph shall be the amount calculated in accordance with sub-paragraph (1)—
(a) as if the authority's non-domestic rating multipliers for a year were equal to the non-domestic rating multipliers for that year determined in accordance with Part A1 of Schedule 7 to the 1988 Act; less
(b) X, where the value of X—
(i) for the financial year beginning on 1st April 2013 is £10,538,000;
(ii) for the financial year beginning on 1st April 2023 is £12,515,000;
(iia) for a financial year beginning on 1st April 2024 or 1st April 2025 is determined by the formula—
X1×D×B2±E×C2D×B1±E×C1where—
where—
X1 is the value of X for the preceding year;
B2 is the small business non-domestic rating multiplier for the relevant year;
B1 is the small business non-domestic rating multiplier for the preceding year;
C2 is the non-domestic rating multiplier for the relevant year;
C1 is the non-domestic rating multiplier for the preceding year;
D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;
E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;
(iib) for the financial year beginning on 1st April 2026 is £14,009,000;
(iii) for any other year is determined by the formula—
X1×S2S1Where—
X1 is the value of X for the preceding year;
S2 is the small business non-domestic rating multiplier for the relevant year;
S1 is the small business non-domestic rating multiplier for the preceding year.

## 2 Costs of collection and recovery

(1) A billing authority's allowance for costs of collection and recovery are to be calculated in accordance with the formula—
( G � J H ) + ( K � M L ) + NWhere—
G is the number of hereditaments shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;
H is the total of G for all billing authorities;
J is 76 per cent of the amount allowed for the costs of collection and recovery;
K is the total of the rateable values shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;
L is the total of K for all authorities;
M is 24 per cent of the amount allowed for the costs of collection and recovery;
N is the total amount of the legal costs of the billing authority referred to in sub-paragraph (5) below.
(2) For the purposes of sub-paragraph (1), where the year to which the relevant calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the 1988 Act, the hereditaments shown in an authority's local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which has been sent to the authority under section 41(5) of the 1988 Act.
(3) The cost factor for a billing authority is—
(a) for a relevant year ending on or before 31st March 2026, the cost factor shown for that authority in Part 2 of this Schedule;
(b) for a relevant year beginning on or after 1st April 2026 the cost factor shown for that authority in Part 3 of this Schedule.
(4) The amount allowed for the costs of collection and recovery is £84,000,000.
(5) The legal costs referred to in this paragraph are the reasonable costs of another party to proceedings brought or defended by the billing authority and paid in the preceding year where the following conditions are satisfied—
(a) the proceedings were brought or defended by the authority to clarify the law as respects liability for, or the authority's powers to enforce, non-domestic rates;
(b) before bringing or defending proceedings the authority obtained advice in writing by counsel—
(i) that the point of law concerned had not already been determined in previous proceedings; and
(ii) that a decision by the authority to bring or defend the proceedings, or to continue to do so, would be a reasonable decision; and
(c) the authority lost on that point of law and costs were awarded against the authority, or the authority withdrew from the proceedings as respects that point on the advice of counsel and payment by the authority of the other party's reasonable costs was made by that party a condition of consenting to withdrawal.
(6) For the purposes of sub-paragraph (5)—
(a) references to proceedings are to proceedings in a court of law including the Upper Tribunal;
(b) any appeal from a decision of a court shall be regarded as separate proceedings.

## 2 Cost Factors

Area
Name or description of authority
Cost factor
The Council of the Isles of Scilly
1.5000
The Common Council of the City of London
1.4059
Inner London
The councils of the boroughs of Camden, Greenwich, Hackney, Hammersmith and Fulham, Islington, Kensington and Chelsea, Lambeth, Lewisham, Southwark, Tower Hamlets, Wandsworth and Westminster
1.2208
West outer London
The councils of the boroughs of Barnet, Brent, Ealing, Harrow, Hillingdon, Hounslow, Kingston upon Thames, Merton, Richmond upon Thames and Sutton
1.1113
Rest of outer London
The councils of the boroughs of Barking and Dagenham, Bexley, Bromley, Croydon, Enfield, Haringey, Havering, Newham, Redbridge and Waltham Forest
1.0760
Avon
The councils of the districts of Bath & North East Somerset, Bristol, North Somerset and South Gloucestershire
1.0378
Bedfordshire & Hertfordshire non-fringe
The councils of the boroughs of Bedford, Central Bedfordshire, Luton, North Hertfordshire and Stevenage
1.0393
Berkshire non-fringe
The councils of the districts of Reading, West Berkshire and Wokingham
1.0806
Berkshire, Surrey & West Sussex fringe
The councils of the districts of Bracknell Forest, Crawley, Elmbridge, Epsom and Ewell, Guildford, Mole Valley, Reigate and Banstead, Runneymede, Slough, Spelthorne, Surrey Heath, Tandridge, Waverley, Windsor and Maidenhead and Woking
1.1039
Buckinghamshire
Buckinghamshire Council
1.0719
Cambridgeshire
The councils of the districts of Cambridge, East Cambridgeshire, Fenland, Huntingdonshire, Peterborough and South Cambridgeshire
1.0339
Cheshire
The councils of the districts of Cheshire East, Cheshire West and Chester, Halton and Warrington
1.0130
East Sussex
The councils of the districts of Brighton and Hove, Eastbourne, Hastings, Lewes, Rother and Wealden
1.0090
Essex non-fringe
The councils of the districts of Braintree, Castle Point, Chelmsford, Colchester, Maldon, Rochford, Southend-on-Sea, Tendring and Uttlesford
1.0130
Gloucestershire
The councils of the districts of Cheltenham, Cotswold, Forest of Dean, Gloucester, Stroud and Tewkesbury
1.0197
Greater Manchester
The councils of the metropolitan districts of Bolton, Bury, Manchester, Oldham, Rochdale, Salford Stockport, Tameside, Trafford and Wigan
1.0169
Hampshire & Isle of Wight
The councils of the districts of Basingstoke and Deane, East Hampshire, Eastleigh, Fareham, Gosport, Hart, Havant, New Forest, Portsmouth, Rushmoor, Southampton, Test Valley and Winchester and Isle of Wight Council
1.0360
Hertfordshire fringe
The councils of the districts of Broxbourne, Dacorum, East Hertfordshire, Hertsmere, St Albans, Three Rivers, Watford and Welwyn Hatfield
1.0816
Kent & Essex fringe
The councils of the districts of Basildon, Brentwood, Dartford, Epping Forest, Harlow, Sevenoaks and Thurrock
1.0618
Kent non-fringe
The councils of the districts of Ashford, Canterbury, Dover, Gravesham, Maidstone, Medway, Shepway, Swale, Thanet, Tonbridge and Malling and Tunbridge Wells
1.0068
Merseyside
The councils of the metropolitan districts of Knowsely, Liverpool, Sefton, St Helens and Wirral
1.0075
Milton Keynes
The council of the district of Milton Keynes
1.0675
Northamptonshire
The councils of the districts of Corby, Daventry, East Northamptonshire, Kettering, Northampton, South Northamptonshire and Wellingborough
1.0132
Nottinghamshire
The councils of the districts of Ashfield, Bassetlaw, Broxtowe, Gedling, Mansfield, Newark and Sherwood, Nottingham and Rushcliffe
1.0121
Oxfordshire
The councils of the districts of Cherwell, Oxford, South Oxfordshire Vale of White Horse and West Oxfordshire
1.0534
Suffolk
The councils of the districts of Babergh, Forest Heath, Ipswich, Mid-Suffolk, St Edmundsbury, Suffolk Coastal and Waveney
1.0054
Warwickshire
The councils of the districts of North Warwickshire, Nuneaton and Bedworth, Rugby, Stratford-on-Avon and Warwick
1.0213
West Midlands
The councils of the metropolitan districts of Birmingham, Coventry, Dudley, Sandwell, Solihull, Walsall and Wolverhampton
1.0134
West Yorkshire
The councils of the metropolitan districts of Bradford, Calderdale, Kirklees, Leeds and Wakefield
1.0055
Wiltshire
The councils of the district of Swindon and the County of Wiltshire
1.0216
Other authorities
A billing authority not named or not falling within a description given above
1.0000

## 3 Cost Factors: Relevant Years beginning on or after 1st April 2026

Billing authority
Cost factor
Adur
0.968427886
Amber Valley
0.962046117
Arun
0.962431316
Ashfield
0.959076035
Ashford
0.970921298
Babergh
0.978247749
Barking And Dagenham
1.034477434
Barnet
1.051691065
Barnsley
0.953692972
Basildon
0.991255604
Basingstoke And Deane
1.028577508
Bassetlaw
0.951688557
Bath And North East Somerset
1.021857484
Bedford
0.995733254
Bexley
0.997548267
Birmingham
0.990864161
Blaby
0.993765076
Blackburn with Darwen
0.937093923
Blackpool
0.925300775
Bolsover
0.962671146
Bolton
0.944418043
Boston
0.944406189
Bournemouth, Christchurch and Poole
0.981264851
Bracknell Forest
1.071421421
Bradford
0.949034053
Braintree
0.987089768
Breckland
0.946838408
Brent
1.072011965
Brentwood
1.035283489
Brighton And Hove
1.016722697
Bristol, City of
1.011466373
Broadland
1.016642515
Bromley
1.038446296
Bromsgrove
0.976572361
Broxbourne
1.019832434
Broxtowe
0.970193127
Buckinghamshire
1.049190695
Burnley
0.925394862
Bury
0.96599309
Calderdale
0.95486242
Cambridge
1.104015472
Camden
1.194446656
Cannock Chase
0.946796688
Canterbury
0.978109379
Castle Point
0.994459956
Central Bedfordshire
1.002560767
Charnwood
0.986325509
Chelmsford
1.023821756
Cheltenham
1.014272289
Cherwell
0.999615445
Cheshire East
0.990799894
Cheshire West and Chester
0.990549014
Chesterfield
0.956122269
Chichester
0.999526567
Chorley
0.94508904
City of London
1.320270542
Colchester
1.000859959
Cornwall
0.975154867
Cotswold
1.016451976
County Durham
0.949932115
Coventry
1.011137446
Crawley
1.055247371
Croydon
1.042069304
Cumberland
0.978274452
Dacorum
0.980913137
Darlington
0.957963718
Dartford
1.037114283
Derby
1.010844111
Derbyshire Dales
0.969764014
Doncaster
0.944331511
Dorset Council
0.990588356
Dover
0.996916234
Dudley
0.948953748
Ealing
1.05642284
East Cambridgeshire
1.004412801
East Devon
0.983144368
East Hampshire
1.00317053
East Hertfordshire
1.038644077
East Lindsey
0.971024367
East Riding of Yorkshire
0.959091826
East Staffordshire
0.98182314
East Suffolk
0.967707204
Eastbourne
0.971358783
Eastleigh
0.996147511
Elmbridge
1.067861224
Enfield
1.036648272
Epping Forest
1.045336231
Epsom And Ewell
0.988022684
Erewash
0.951095198
Exeter
0.977287798
Fareham
0.990801657
Fenland
0.955665011
Folkestone and Hythe
0.974102947
Forest of Dean
0.961676423
Fylde
0.997785126
Gateshead
0.950984631
Gedling
0.978700235
Gloucester
0.984723165
Gosport
0.959569593
Gravesham
1.008475617
Great Yarmouth
0.951575159
Greenwich
1.037806699
Guildford
1.09376912
Hackney
1.132838332
Halton
0.980122936
Hammersmith And Fulham
1.141851529
Harborough
0.995022723
Haringey
1.04527357
Harlow
0.998844531
Harrow
1.032097287
Hart
1.019632162
Hartlepool
0.937434278
Hastings
0.924425771
Havant
0.962634865
Havering
1.048954931
Herefordshire, County of
0.97277653
Hertsmere
1.06849224
High Peak
0.95460957
Hillingdon
1.093562677
Hinckley And Bosworth
0.958823772
Horsham
1.014304321
Hounslow
1.095139486
Huntingdonshire
0.991855969
Hyndburn
0.909878388
Ipswich
0.969364306
Isles of Scilly
1.5
Isle of Wight
0.954897037
Islington
1.153720476
Kensington And Chelsea
1.221365499
King's Lynn And West Norfolk
0.973217181
Kingston upon Hull, City of
0.940488503
Kingston upon Thames
1.066306627
Kirklees
0.948832861
Knowsley
0.978258404
Lambeth
1.107794828
Lancaster
0.95631839
Leeds
0.993161696
Leicester
0.952420404
Lewes
0.975375109
Lewisham
1.050641765
Lichfield
0.967462483
Lincoln
0.96263926
Liverpool
0.984932313
Luton
1.014701616
Maidstone
0.99065808
Maldon
0.994029111
Malvern Hills
0.982113787
Manchester
1.019397162
Mansfield
0.94267954
Medway
0.973649373
Melton
0.965515544
Merton
1.053949957
Mid Devon
0.972467577
Mid Suffolk
0.967757985
Mid Sussex
1.013526149
Middlesbrough
0.934667335
Milton Keynes
1.033686943
Mole Valley
1.077233906
New Forest
1.003195488
Newark And Sherwood
0.969372648
Newcastle upon Tyne
0.965675494
Newcastle-under-Lyme
0.957818973
Newham
1.090882593
North Devon
0.967884765
North East Derbyshire
0.96228199
North East Lincolnshire
0.937479693
North Hertfordshire
1.01812473
North Kesteven
0.981520596
North Lincolnshire
0.947796182
North Norfolk
0.983514177
North Northamptonshire
0.977311845
North Somerset
0.979993397
North Tyneside
0.969975282
North Warwickshire
1.037125852
North West Leicestershire
1.006036774
North Yorkshire
0.97631485
Northumberland
0.981434527
Norwich
0.978578462
Nottingham
0.97198449
Nuneaton And Bedworth
0.963619152
Oadby And Wigston
0.960677088
Oldham
0.948028073
Oxford
1.0832479
Pendle
0.932513493
Peterborough
0.981531988
Plymouth
0.970091582
Portsmouth
0.988411239
Preston
0.953957774
Reading
1.071474833
Redbridge
1.007560256
Redcar And Cleveland
0.928902082
Redditch
0.974065034
Reigate And Banstead
1.044031301
Ribble Valley
1.030242363
Richmond upon Thames
1.07852936
Rochdale
0.948377805
Rochford
0.98873877
Rossendale
0.942796917
Rother
0.975024711
Rotherham
0.94021876
Rugby
0.99226765
Runnymede
1.082305972
Rushcliffe
0.989893444
Rushmoor
0.999976083
Rutland
1.002637049
Salford
0.988741824
Sandwell
0.941011167
Sefton
0.95261931
Sevenoaks
1.02126914
Sheffield
0.979256691
Shropshire
0.986283991
Slough
1.063517664
Solihull
1.042128687
Somerset
0.97645339
South Cambridgeshire
1.113194086
South Derbyshire
0.960564103
South Gloucestershire
1.022957644
South Hams
1.00027279
South Holland
0.96123092
South Kesteven
0.959200852
South Norfolk
0.996641565
South Oxfordshire
1.020663137
South Ribble
0.961132104
South Staffordshire
0.962415486
South Tyneside
0.926967763
Southampton
1.001709138
Southend-on-Sea
0.973963196
Southwark
1.160809277
Spelthorne
1.038292107
St Albans
1.07116601
St. Helens
0.954948995
Stafford
0.979680235
Staffordshire Moorlands
0.961194713
Stevenage
1.039551411
Stockport
0.971181037
Stockton-on-Tees
0.939357261
Stoke-on-Trent
0.947851503
Stratford-on-Avon
1.012562839
Stroud
0.979365313
Sunderland
0.940920979
Surrey Heath
1.066086948
Sutton
1.02694671
Swale
0.972112062
Swindon
0.998121556
Tameside
0.943067658
Tamworth
0.969031715
Tandridge
1.022540355
Teignbridge
0.971494082
Telford And Wrekin
0.97421247
Tendring
0.954237995
Test Valley
1.010206907
Tewkesbury
1.027258486
Thanet
0.938447267
Three Rivers
1.147615749
Thurrock
1.010682063
Tonbridge And Malling
1.026842114
Torbay
0.936167796
Torridge
0.958613119
Tower Hamlets
1.232313715
Trafford
0.981398208
Tunbridge Wells
1.017904961
Uttlesford
1.053103943
Vale of White Horse
1.038407191
Wakefield
0.962170699
Walsall
0.949286802
Waltham Forest
1.040162956
Wandsworth
1.088286244
Warrington
0.984023874
Warwick
1.01049868
Watford
1.038128602
Waverley
1.027666191
Wealden
0.982513461
Welwyn Hatfield
1.089824494
West Berkshire
1.061909853
West Devon
1.004262702
West Lancashire
0.980152415
West Lindsey
0.964508318
West Northamptonshire
0.991924509
West Oxfordshire
1.034865601
West Suffolk
0.99955445
Westminster
1.323010377
Westmorland and Furness
0.988913685
Wigan
0.954240135
Wiltshire
0.991282917
Winchester
1.038369383
Windsor And Maidenhead
1.054544564
Wirral
0.953837658
Woking
1.07246596
Wokingham
1.095526846
Wolverhampton
0.943896451
Worcester
0.971685876
Worthing
0.964602495
Wychavon
0.970630859
Wyre
0.947780384
Wyre Forest
0.940990931
York
1.004776904

## Schedule 2: Qualifying relief for deduction from central share

## 1 Case A and Case B hereditaments

(1) In this Schedule—
“case A hereditament” means a hereditament which is situated in both a blue area and a red area and meets the conditions in sub-paragraph (2);
“case B hereditament” means a hereditament which is situated in a red area only and meets the conditions in sub-paragraph (2);
“blue area” means an area designated by regulations made under paragraph 39 of Schedule 7B to the 1988 Act;
“red area” means an area bounded externally by the outer edge of a red line on one of the maps numbered 1 to 86 maps numbered 1 to 29, 31 to 46 and 48 to 247 and entitled “Maps referred to in the Non-Domestic Rating (Rates Retention) Regulations 2013” of which prints, signed by a member of the Senior Civil Service in the Department for Communities and Local Government, are deposited and available for inspection at the offices of the Secretary of State and, in relation to each map, the billing authority concerned.
(2) The conditions are that—
(a) a determination under section 47(1)(a) of the 1988 Act has had effect in respect of the ratepayer in relation to the hereditament for 5 years or less, disregarding any period before 1st April 2012; and
(b) the ratepayer in respect of the hereditament became the ratepayer on or before—
(i) 31st March 2018 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2013;
(ii) 31st March 2019 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2014;
(iii) 31st March 2020 in the case of a hereditament situated in the area designated by regulation 3(1) of the Non-Domestic Rating (Designated Area) Regulations 2015;
(iv) 31st March 2021 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2016;
(v) 31st March 2022 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2017.
(3) In these Regulations where part of a hereditament is situated within a blue or red area, references to a hereditament are to be read as meaning the whole of the hereditament.

## 2 Case A hereditament: calculation of qualifying relief

(1) The amount specified by this paragraph is the amount which is the total of the difference between—
(a) the amount calculated for the year in accordance with sub-paragraph (2); and
(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case A hereditament not been made ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less
(b) amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.

## 3 Case B hereditament: calculation of qualifying relief

(1) Unless sub-paragraph (1A) applies, the amount specified by this paragraph is the amount that is 50 per cent of the difference between—
(a) the amount calculated for the year in accordance with sub-paragraph (2); and
(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made ....
(1A) For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—
(a) the amount calculated for that year in accordance with sub-paragraph (2); and
(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less
(b) amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.

## Schedule 2A: Special provision for deduction from the central share payment

## 1 Application and interpretation

(1) Subject to sub-paragraph (1A), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to relevant years beginning on 1st April 2015, 1st April 2016 and 1st April 2017.
(1A) This Schedule does not apply to a billing authority listed in Part 2 of Schedule 5 for a relevant year beginning on or after 1st April 2017.
(2) 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;
“alteration to a local list” means an alteration to a local non-domestic rating list made in accordance with regulations under section 55 of the 1988 Act;
“Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;
“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 ratepayer’s 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
(£)
Greater Manchester
Bolton
89,545,561
Bury
52,217,065
Manchester
343,637,824
Oldham
60,286,829
Rochdale
62,963,048
Salford
100,185,762
Stockport
91,637,000
Tameside
57,763,975
Trafford
166,096,865
Wigan
82,383,374
Cheshire
Cheshire East
141,320,753
Cambridgeshire
Cambridge
98,386,258
East Cambridgeshire
18,601,752
Fenland
25,365,993
Huntingdonshire
60,392,226
Peterborough
98,862,997
South Cambridgeshire
71,379,837

## 2 Calculation of amount

(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 9A 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 2015, is the growth baseline amount in relation to the billing authority;
(b) for the year beginning on 1st April 2016, is the amount calculated in accordance with the formula—
L×(M2M1)×1.005where—
L is the growth baseline amount in relation to the billing authority;
M1 is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;
M2 is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;
(c) for a subsequent year, is the amount calculated in accordance with the formula—
N×(O2O1)×1.005where—
N is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;
O1 is the small business non-domestic rating multiplier for the preceding year;
O2 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—
Q×(R×T2S×T1)×1.005where—
Q is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);
R is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;
S is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;
T1 is the small business non-domestic rating multiplier for the preceding year;
T2 is the small business non-domestic rating multiplier for the revaluation year.

## Schedule 2B: Deduction from the central share payment for Port of Bristol

## 1 Application and interpretation

(1) This Schedule applies to the billing authority, North Somerset District Council, in relation to a relevant year beginning on or after 1st April 2015.
(2) In this Schedule—
“First Corporate Shipping Limited” means the company limited by shares and incorporated under the Companies Act 1985, whose registered number is 2542406;
“Port of Bristol hereditament” means those hereditaments which consist of the harbour undertaking carried on by First Corporate Shipping Limited that are treated under regulation 5(4) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 as one hereditament situated in the area of North Somerset District Council; and
“transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

## 2 Calculation of amount

The amount specified by this paragraph in respect of the Port of Bristol hereditament for a year is the amount calculated in accordance with the formula—
[(A−B)+(C−D)]×Ewhere—
A is the total of the amounts credited to the billing authority’s collection fund income and expenditure account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
B is the total of the amounts charged to that account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
C is the amount of any transitional protection payment due to be made to the billing authority in respect of that hereditament for the year;
D is the amount of any transitional protection payment due to be made by the billing authority in respect of that hereditament for the year;
E is—
(a)for the year beginning on 1st April 2015, 0.4203
(b)for a year beginning on or after 1st April 2016, 0.51.

## Schedule 2C: Further special provision for deduction from the central share payment

## 1 Application and interpretation

(1) Subject to sub-paragraphs (2) and (2A), 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.
(2A) This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.
(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

## 2 Calculation of amount

(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×(M2M1)×1.005where—
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×Q2P×Q1)×1.005where—
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.

## Schedule 3: Transfer from collection fund to general fund

## 

The amount to be transferred is the amount calculated in accordance with the formula:
P Q + R + ( S − T ) + ( U − V )Where—
P is the billing authority's non-domestic rating income for the year
Q is —
(a) unless paragraph (e), (f) or (g) applies, 50% where the billing authority is—
(i)a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii)the Council of the Isles of Scilly;
(b) unless paragraph (e), (f) or (g) applies, 49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) unless paragraph (e), (f) or (g) applies, 40% where the billing authority is a district council in an area for which there is a county council; and
(d) unless paragraph (e), (f) or (g) applies, 30% where the billing authority is a London borough council or the Common Council of the City of London;
(e) for a relevant year beginning on or after 1st April 2017—
(i)for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(ii)for a billing authority listed in Part 5 of Schedule 5, 94%;
(iii)for a billing authority listed in Part 6 of Schedule 5, 100%;
(f)for the relevant year beginning on 1st April 2018—
(i)or a billing authority listed in Part 1 of Schedule 5, 64%;
(ii)for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5, 99%;
(iii)for a billing authority listed in Parts 8 and 12 of Schedule 5, 50%;
(iv)for a billing authority listed in Part 15 of Schedule 5, 90%;
(v)for a billing authority listed in Part 17 of Schedule 5, 60%;
(vi)for a billing authority listed in Part 20 of Schedule 5, 100%;
(vii)for a billing authority listed in Part 21 of Schedule 5, 80%; and
(viii)for a billing authority listed in Part 22 of Schedule 5, 30%;
(g)for the relevant year beginning on 1st April 2019—
(i)for a billing authority listed in Part 1 of Schedule 5, 48%;
(ii)for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%;
(iii)for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%;
(iv)for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%;
(v)for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%;
(vi)for a billing authority listed in Parts 24 or 35 of Schedule 5, 44%;
(vii)for a billing authority listed in Part 25 of Schedule 5, 35%;
(viii)for a billing authority listed in Part 26 of Schedule 5, 73.5%;
(ix)for a billing authority listed in Part 27 of Schedule 5, 56%;
(x)for a billing authority listed in Part 29 of Schedule 5, 37.5%;
(xi)for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%;
(xii)for a billing authority listed in Part 38 of Schedule 5, 20%; and
(xiii)for a billing authority listed in Part 39 of Schedule 5, 0%;
R is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;
S is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year;
T is the amount of any payments made to—
(a)a county council in accordance with regulation 7 (payments with respect to county matters); ...
(b)a relevant precepting authority in accordance with regulation 7A (payments with respect to shale oil or gas hereditaments); , and
(c)the Tees Valley Combined Authority in accordance with regulation 7B (payments with respect to designated area);
“U” is—
(a)for a relevant year ending on or before 31st March 2026, the amount of a deduction from the central share payment made in accordance with regulation 4(1);
(b)for a relevant year beginning on or after 1st April 2026, zero;
“V” is—
(a)for a relevant year ending on or before 31st March 2026, the total of any amounts paid to major precepting authorities in accordance with regulation 6;
(b)for a relevant year beginning on or after 1st April 2026, zero;
“W” is—
(a)for a relevant year ending on or before 31st March 2026, zero;
(b)for a relevant year beginning on or after 1st April 2026, the amount calculated in accordance with the formula—
A - Bwhere—
“A” is the amount calculated under paragraph 1(1B) of Schedule 1;
“B” is the amount specified in regulation 7B(2A).

## Schedule 4: Rules for estimation and apportionment of surplus and deficit

## 1 Calculation of surplus or deficit

(1) A billing authority must estimate whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year, and if so, the amount of the surplus or deficit by calculating the difference between the amount referred to in sub-paragraph (3) and the amount referred to in sub-paragraph (4).
(2) Where the amount referred to in sub-paragraph (3) is—
(a) more than the amount referred to in sub-paragraph (4), there is a surplus, the amount of which is the difference;
(b) less than the amount referred to in sub-paragraph (4), there is a deficit, the amount of which is the difference;
(c) the same as the amount referred to in sub-paragraph (4), there is no surplus or deficit.
(3) Subject to paragraph 1B, the amount referred to in this sub-paragraph is the total of—
(a) the amount of any opening surplus with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a surplus.;
(b) the billing authority's estimate of the total of amounts credited or to be credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;
(c) transitional protection payments received or to be received by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;
(d) transfers to the billing authority's collection fund made or to be made under Part 3 of these Regulations (end of year reconciliations);
(e) transfers to the collection fund and any payments by relevant precepting authorities or the Secretary of State under regulation 14 made or to be made in respect of an estimated deficit with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.
(f) section 31 grants paid to the billing authority which, under the conditions to which the grants were subject, must be credited to the authority’s collection fund income and expenditure account.
(4) The amount referred to in this sub-paragraph is the total of—
(a) the amount of any opening deficit with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a deficit;
(b) the billing authority's estimate of the total of amounts charged or to be charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;
(c) transitional protection payments made or to be made by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;
(d) payments to the Secretary of State made or to be made under paragraph 6(2) of Schedule 7B to the 1988 Act;
(e) payments to relevant precepting authorities made or to be made under regulations made under paragraph 9 of Schedule 7B to the 1988 Act;
(f) transfers to the billing authority's general fund made or to be made under regulation 8 or Part 3 of these Regulations;
(g) transfers to the billing authority's general fund and payments to relevant precepting authorities and the Secretary of State under regulation 14 in respect of an estimated surplus with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.
(5) For the relevant year beginning 1st April 2014 the amounts referred to in sub-paragraphs (3)(a) and (4)(a) are to be zero.
(6) In this paragraph, a reference to the relevant prior year is a reference to the year beginning two years before the beginning of the relevant year.

## 1A Special provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016

(1) This paragraph has effect in relation to a billing authority that, in its calculation under regulation 3 (calculation of non-domestic rating income) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period.
(2) This paragraph has effect in respect of the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016.
(3) The authority shall include in the amount specified by paragraph 1(3) an amount equal to the relevant proportion of the provision for refunds in respect of previous years that it anticipates including in its calculation under regulation 9 (end of year calculations) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013.
(4) For the purpose of this paragraph the relevant proportion is –
(a) 60% for the relevant year beginning on 1st April 2014;
(b) 40% for the relevant year beginning on 1st April 2015;
(c) 20% for the relevant year beginning on 1st April 2016.
(5) In this paragraph “refunds in respect of previous years” means amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act in respect of a day in a year prior to the year beginning on 1st April 2013.

## 1B Special provision for the relevant years beginning on 1st April 2021 and 1st April 2022

(1) This paragraph applies to a billing authority where, in the relevant year beginning on 1st April 2021, the exceptional balance the billing authority calculates in accordance with paragraph 1 of Schedule 4A is a negative amount.
(2) Where this paragraph applies—
(a) for the relevant year beginning on 1st April 2021, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to two thirds of the exceptional balance expressed as a positive amount;
(b) for the relevant year beginning on 1st April 2022, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to one third of the exceptional balance expressed as a positive amount.

## 2 Apportionment of surplus and deficit

(1) Unless sub-paragraph (1A), (1B), (1C) , (1D), (1E), (1F), (1FA), (1G), (1GA), (1H), (1I) or (1J) applies, the Secretary of State's share of any surplus or of any deficit for a relevant year is 50% of the surplus or deficit for that year.
(1A) For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—
(A−(B+C−D−E))×33%+((B+C−D−E)×50%)
(1B) For the relevant year beginning on 1st April 2018, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is calculated in accordance with the formula—
(B+C−D−E)×50%
(1C) For the relevant year beginning on 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—
(B+C−D−E)×33%.
(1D) For a relevant year beginning on or after 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 2 to 6 of Schedule 5 is zero.
(1E) For the relevant year beginning on 1st April 2019, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7 to 22 of Schedule 5 is calculated in accordance with the formula—
(B+C−D−E)×50%.
(1F) For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—
( A − ( B + C − D ) ) × 25 %
(1FA) For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19 and 20 of Schedule 5 is calculated in accordance with the formula—
( A − ( B + C − D − E ) ) × 25 %
(1G) For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 8 to 14, 17, 18, 21 and 22 of Schedule 5 is calculated in accordance with the formula—
(A−(B+C−D−E))×50%.
(1GA) For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 23 to 39 of Schedule 5 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × 25 % ) + ( ( B + C − D − E ) × 50 % )
(1H) Unless Schedule 4B applies, for the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × 33 % ) + ( ( B + C − D − E ) × 25 % )
(1I) Unless Schedule 4B applies, for the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19, 20, or 23 to 39 of Schedule 5 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × 50 % ) + ( ( B + C − D − E ) × 25 % )
(1J) For a relevant year beginning on or after 1st April 2022, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is 33%.
(2) Unless sub-paragraph (2A) , (2B) , (2C) or (2E) applies, a relevant precepting authority's share of any surplus or of any deficit for a relevant year is the amount of the surplus or deficit for that year multiplied by the relevant precepting authority share set out in regulation 5(3) , (3A), (3B) or (3C).
(2A) Where the relevant precepting authority is the Greater London Authority, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2017, is 20%;
(b) for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—
(A−(B+C−D−E))×37%+((B+C−D−E)×20%)
(c) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—
(A−(B+C−D−E))×36%+((B+C−D−E)×37%);
(d) for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—
(A−(B+C−D−E))×37%+((B+C−D−E)×36%).
(e) for the relevant year beginning on 1st April 2021, unless Schedule 4B applies, is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × 37 % ) + ( ( B + C − D − E ) × 27 % )
(2B) Where the relevant precepting authority is the West of England Combined Authority, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2017, is zero;
(b) for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—
(A−(B+C−D−E))×5%
(2C) For a relevant precepting authority listed in sub-paragraph (2D), its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—
(A−(B+C−D−E))×F+((B+C−D−E)×G);
(b) for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—
(A−(B+C−D−E))×H+((B+C−D−E)×I).
(2D) The relevant precepting authorities are Derbyshire County Council, Devon County Council, Gloucestershire County Council, Kent County Council, Lincolnshire County Council, Suffolk County Council and Surrey County Council.
(2E) Unless Schedule 4B applies, for a relevant authority listed in the table below, the share of any surplus or of any deficit for the relevant years beginning on 1st April 2020 and 1st April 2021 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )where the values of α and β are set out in that table—
Table
Authority
Relevant year beginning 1st April 2020
Relevant year beginning 1st April 2021
Value of α
Value of β
Value of α
Value of β
East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 5
5%
1%
1%
5%
Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 5
1.5%
1%
1%
1.5%
Buckingham-shire County Council
31.5%
9%
9%
31.5%
East Sussex County Council
26%
9%
9%
26%
Hertfordshire County Council
40%
10%
10%
40%
Lancashire County Council where the billing authority is listed in Part 27 of Schedule 5
17.5%
9%
9%
17.5%
Leicestershire County Council
36.5%
9%
9%
36.5%
Norfolk County Council
32.5%
10%
10%
32.5%
Northampton-shire County Council
34%
9%
9%
34%
North Yorkshire County Council
21.5%
9%
9%
21.5%
Somerset County Council
30%
9%
9%
30%
Staffordshire County Council
34%
9%
9%
34%
West Sussex County Council
55%
10%
10%
55%
Worcestershire County Council
74%
9%
9%
74%.
(3) Unless any of the following sub-paragraphs applies, the billing authority's share of any surplus or of any deficit for a relevant year is—
(a) 50% where the billing authority—
(i) is a county council or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) is the Council of the Isles of Scilly;
(b) 49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 40% where the billing authority is a district council in an area for which there is a county council;
(d) 30% where the billing authority is a London borough council or the Common Council of the City of London.
(4) For the relevant year beginning on 1st April 2018, for a billing authority listed in Parts 2 to 4 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(A−(B+C−D−E))×99%+((B+C−D−E)×49%)
(5) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 5 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(A−(B+C−D−E))×94%+((B+C−D−E)×49%)
(6) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 6 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—
(A−(B+C−D−E))×100%+((B+C−D−E)×50%)
(7) For a relevant year beginning on or after 1st April 2019, the billing authority’s share of any surplus or of any deficit for that year is—
(a) for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(b) for a billing authority listed in Part 5 of Schedule 5, 94%;
(c) for a billing authority listed in Part 6 of Schedule 5, 100%.
(7A) For a billing authority listed in Parts 1, 7, 8, 9, 11, 12 and 14 to 22 of Schedule 5, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—
(A−(B+C−D−E))×J+((B+C−D−E)×K);
(b) for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—
(A−(B+C−D−E))×L+((B+C−D−E)×M).
(7B) For a billing authority listed in Parts 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2020 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × L ) + ( ( B + C − D − E ) × M % )
(7C) Unless Schedule 4B applies, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2021 is calculated in accordance with the formula—
( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )Where α and β are as determined in accordance with the table below—
Table
Part of Schedule 5 in which billing authority is listed
Value of α
Value of β
1
30%
48%
7, 16, 19, 26, 28, 33 or 36
49%
74%
15 or 32
40%
52.5%
20 or 34
50%
75%
23 or 30
40%
42.5%
24 or 35
40%
44%
25
40%
35%
27
40%
56%
29
40%
37.5%
38
40%
20%
39
40%
0%.
(8) In this paragraph—
A is the surplus or deficit estimated for the relevant year beginning on 1st April 2018;
B is the amount mentioned in paragraph 1(3)(a);
C is the amount mentioned in paragraph 1(3)(e);
D is the amount mentioned in paragraph 1(4)(a);
E is the amount mentioned in paragraph 1(4)(g).
F is—
(a)49% where the relevant precepting authority is Derbyshire County Council;
(b)59% where the relevant precepting authority is Devon County Council or Kent County Council;
(c)50% where the relevant precepting authority is Gloucestershire County Council;
(d)40% where the relevant precepting authority is Lincolnshire County Council;
(e)20% where the relevant precepting authority is Suffolk County Council;
(f)70% where the relevant precepting authority is Surrey County Council;
G is—
(a)9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;
(b)10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;
H is—
(a)9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;
(b)10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;
I is—
(a)49% where the relevant precepting authority is Derbyshire County Council;
(b)59% where the relevant precepting authority is Devon County Council or Kent County Council;
(c)50% where the relevant precepting authority is Gloucestershire County Council;
(d)40% where the relevant precepting authority is Lincolnshire County Council;
(e)20% where the relevant precepting authority is Suffolk County Council;
(f)70% where the relevant precepting authority is Surrey County Council;
J is—
(a)64% for a billing authority listed in Part 1 of Schedule 5;
(b)99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c)50% for a billing authority listed in Parts 8 and 12 of Schedule 5;
(d)90% for a billing authority listed in Part 15 of Schedule 5;
(e)60% for a billing authority listed in Part 17 of Schedule 5;
(f)100% for a billing authority listed in Part 20 of Schedule 5;
(g)80% for a billing authority listed in Part 21 of Schedule 5;
(h)30% for a billing authority listed in Part 22 of Schedule 5;
K is—
(a)30% for a billing authority listed in Part 1 of Schedule 5;
(b)49% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c)40% for a billing authority listed in Parts 8, 12, 15, 17, 21 and 22 of Schedule 5;
(d)50% for a billing authority listed in Part 20 of Schedule 5;
L is—
(a) 48% for a billing authority listed in Part 1 of Schedule 5;
(aa) 74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;
(b)49% for a billing authority listed in Parts 9, 11, 14 and 18 of Schedule 5;
(c)40% for a billing authority listed in Parts 8, 12, ... 17, 21 and 22 of Schedule 5;
(ca) 52.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;
(d) 75% for a billing authority listed in Parts 20 or 34 of Schedule 5;
(e) 42.5% for a billing authority listed in Parts 23 or 30 of Schedule 5;
(f)44% for a billing authority listed in Parts 24 or 35 of Schedule 5;
(g)35% for a billing authority listed in Part 25 of Schedule 5;
(h)56% for a billing authority listed in Part 27 of Schedule 5;
(i)37.5% for a billing authority listed in Part 29 of Schedule 5;
(j)20% for a billing authority listed in Part 38 of Schedule 5;
(k)0% for a billing authority listed in Part 39 of Schedule 5;
M is—
(a)64% for a billing authority listed in Part 1 of Schedule 5;
(b)99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c)50% for a billing authority listed in Parts 8 and 12 of Schedule 5;
(d)90% for a billing authority listed in Part 15 of Schedule 5;
(e)60% for a billing authority listed in Part 17 of Schedule 5;
(f)100% for a billing authority listed in Part 20 of Schedule 5;
(g)80% for a billing authority listed in Part 21 of Schedule 5;
(h)30% for a billing authority listed in Part 22 of Schedule 5.

## Schedule 4A: Calculation of the exceptional balance

## 1 

A billing authority’s exceptional balance is calculated as follows—
where—
A is the billing authority’s estimated surplus (expressed as a positive amount) or deficit (expressed as a negative amount) for the preceding year, calculated in accordance with paragraph 1(1) of Schedule 4 as if the billing authority were not subject to paragraph 1B of Schedule 4;
B is the billing authority’s prior year balance, calculated in accordance with paragraph 2 of this Schedule;
C is the amount of relevant rates relief awarded by the billing authority in the preceding year in accordance with paragraph 3.

## 2 

A billing authority’s prior year balance is calculated as follows—
where—
D is the amount specified in paragraph 1(3)(a) of Schedule 4;
E is the amount specified in paragraph 1(3)(e) of Schedule 4;
F is the amount specified in paragraph 1(4)(a) of Schedule 4;
G is the amount specified in paragraph 1(4)(g) of Schedule 4.

## 3 

In this Schedule, “relevant rates relief” is calculated in accordance with the formula—
where—
H is the billing authority’s estimate of the amount of rates relief to be awarded in the preceding year in accordance with the following guidance—
(a) “Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance” published on 30th November 2018 and updated on 2nd April 2020;
(b) “Business rates: nursery (childcare) discount 2020 to 2021: coronavirus response – local authority guidance” published on 20th March 2020 and updated on 2nd April 2020;
(c) Annex A of “The case for a Business Rates Relief for local newspapers – Government Response”, published on 8th July 2015 and updated on 2nd December 2016, extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury;
J is the amount of rates relief that the billing authority estimated would be awarded in the preceding year in accordance with the guidance “Business Rates: Retail Discount 20/21 – Local Authority Guidance” published on 30th November 2018 and updated on 27th January 2020 when it calculated its non-domestic rating income for the purposes of regulation 3 for the year beginning on 1st April 2020.

## 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

## 1 

This Schedule applies to billing authorities listed in Parts 1 to 7, 15, 16, 19, 20 and 23 to 33 of Schedule 5 where, in the relevant year beginning on 1st April 2021, the exceptional balance calculated by a billing authority in accordance with paragraph 1 of Schedule 4A is a negative amount.

## 2 

In relation to a billing authority’s estimate of any surplus or deficit under paragraph 1 of Schedule 4 for a relevant year beginning on 1st April 2021—
(a) the Secretary of State’s share of any surplus or deficit for that year estimated by a billing authority listed in the table in Schedule 4C, is calculated in accordance with the formula—
(b) a relevant precepting authority’s share is calculated in accordance with the formula—
(c) the billing authority’s share is calculated in accordance with the formula—

## 3 

In this Schedule—
B is the amount specified in paragraph 1(3)(a) of Schedule 4;
C is the amount specified in paragraph 1(3)(e) of Schedule 4;
D is the amount specified in paragraph 1(4)(a) of Schedule 4;
E is the amount specified in paragraph 1(4)(g) of Schedule 4;
F is the amount if any, included in respect of the previous relevant year in the calculation made in accordance with paragraph 1(3) of Schedule 4, by virtue of paragraph 1B(2) or (3);
G is the billing authority’s estimated surplus (expressed as a positive amount) or deficit (expressed as a negative amount) for the relevant year, calculated in accordance with paragraph 1(1) of Schedule 4;
H is the sum of (B + C – D – E + F);
J is one third of the exceptional balance calculated in accordance with paragraph 1 of Schedule 4A expressed as a negative amount;
K, L, M, N, O, P, Q, R and S have the values ascribed to them by the table in Schedule 4C.

## Schedule 4C Table of authorities and values for K, L, M, N, O, P, Q, R and S

Authority
K
L
M
N
O
P
Q
R
S
Billing Authorities
listed in Part 1 of Schedule 5
25%
33%
33%
27% for the Greater London Authority
37% for the Greater London Authority
37% for the Greater London Authority
48%
30%
30%
Billing Authorities listed in Part 2 of Schedule 5
0%
0%
0%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
99%
99%
99%
Billing Authorities listed in Part 3 of Schedule 5
0%
0%
0%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
99%
99%
99%
Billing Authorities listed in Part 4 of Schedule 5
0%
0%
0%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
99%
99%
99%
Billing Authorities listed in Part 5 of Schedule 5
0%
0%
0%
5% for the West of England Combined Authority and
1% for a fire and rescue authority
5% for the West of England Combined Authority and 1% for a fire and rescue authority
5% for the West of England Combined Authority and 1% for a fire and rescue authority
94%
94%
94%
Billing Authorities listed in Part 6 of Schedule 5
0%
0%
0%
N/A
N/A
N/A
100%
100%
100%
Billing Authorities listed in Part 7 of Schedule 5
25%
25%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 15 of Schedule 5
25%
50%
50%
21.5% for North Yorkshire County Council and 1% for a fire and rescue authority
9% for North Yorkshire County Council and 1% for a fire and rescue authority
9% for North Yorkshire County Council and 1% for a fire and rescue authority
52.5%
40%
40%
Billing Authorities listed in Part 16 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 19 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 20 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 23 of Schedule 5
25%
50%
50%
31.5% for Buckinghamshire County Council and 1% for a fire and rescue authority
9% for Buckinghamshire County Council and 1% for a fire and rescue authority
9% for Buckinghamshire County Council and 1% for a fire and rescue authority
42.5%
40%
40%
Billing Authorities listed in Part 24 of Schedule 5
25%
50%
50%
26% for East Sussex County Council and 5% for a fire and rescue authority
9% for East Sussex County Council and 1% for a fire and rescue authority
9% for East Sussex County Council and 1% for a fire and rescue authority
44%
40%
40%
Billing Authorities listed in Part 25 of Schedule 5
25%
50%
50%
40% for Hertfordshire County Council
10% for Hertfordshire County Council
10% for Hertfordshire County Council
35%
40%
40%
Billing Authorities listed in Part 26 of Schedule 5
25%
50%
50%
1.5% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
73.5%
49%
49%
Billing Authorities listed in Part 27 of Schedule 5
25%
50%
50%
17.5% for Lancashire County Council and 1.5% for a fire and rescue authority
9% for Lancashire County Council and 1% for a fire and rescue authority
9% for Lancashire County Council and 1% for a fire and rescue authority
56%
40%
40%
Billing Authorities listed in Part 28 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 29 of Schedule 5
25%
50%
50%
36.5% for Leicestershire County Council and 1% for a fire and rescue authority
9% for Leicestershire County Council and 1% for a fire and rescue authority
9% for Leicestershire County Council and 1% for a fire and rescue authority
37.5%
40%
40%
Billing Authorities listed in Part 30 of Schedule 5
25%
50%
50%
32.5% for Norfolk County Council
10% for Norfolk County Council
10% for Norfolk County Council
42.5%
40%
40%
Billing Authorities listed in Part 31 of Schedule 5
25%
50%
50%
34% for Northamptonshire County Council and 1% for a fire and rescue authority
9% for Northamptonshire County Council and 1% for a fire and rescue authority
9% for Northamptonshire County Council and 1% for a fire and rescue authority
40%
40%
40%
Billing Authorities listed in Part 32 of Schedule 5
25%
50%
50%
21.5% for North Yorkshire County Council and 1% for a fire and rescue authority
9% for North Yorkshire County Council and 1% for a fire and rescue authority
9% for North Yorkshire County Council and 1% for a fire and rescue authority
52.5%
40%
40%
Billing Authorities listed in Part 33 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 34 of Schedule 5
25%
50%
50%
N/A
N/A
N/A
75%
50%
50%
Billing Authorities listed in Part 35 of Schedule 5
25%
50%
50%
30% for Somerset County Council and 1% for a fire and rescue authority
9% for Somerset County Council and 1% for a fire and rescue authority
9% for Somerset County Council and 1% for a fire and rescue authority
44%
40%
40%
Billing Authorities listed in Part 36 of Schedule 5
25%
50%
50%
1% for a fire and rescue authority
1% for a fire and rescue authority
1% for a fire and rescue authority
74%
49%
49%
Billing Authorities listed in Part 37 of Schedule 5
25%
50%
50%
34% for Staffordshire County Council and 1% for a fire and rescue authority
9% for Staffordshire County Council and 1% for a fire and rescue authority
9% for Staffordshire County Council and 1% for a fire and rescue authority
40%
40%
40%
Billing Authorities listed in Part 38 of Schedule 5
25%
50%
50%
55% for West Sussex County Council
10% for West Sussex County Council
10% for West Sussex County Council
20%
40%
40%
Billing Authorities listed in Part 39 of Schedule 5
25%
50%
50%
74% for Worcestershire County Council and 1% for a fire and rescue authority
9% for Worcestershire County Council and 1% for a fire and rescue authority
9% for Worcestershire County Council and 1% for a fire and rescue authority
0%
40%
40%

## Schedule 5: List of billing authorities

## 1 

Greater London Authority
The councils for the following local government areas—
Barking and Dagenham
Barnet
Bexley
Brent
Bromley
Camden
City of London
Croydon
Ealing
Enfield
Greenwich
Hackney
Hammersmith and Fulham
Haringey
Harrow
Havering
Hillingdon
Hounslow
Islington
Kensington and Chelsea
Kingston upon Thames
Lambeth
Lewisham
Merton
Newham
Redbridge
Richmond upon Thames
Southwark
Sutton
Tower Hamlets
Waltham Forest
Wandsworth
Westminster

## 2 

Greater Manchester Combined Authority
The councils for the following local government areas—
Bolton
Bury
Manchester
Oldham
Rochdale
Salford
Stockport
Tameside
Trafford
Wigan

## 3 

Liverpool City Region
The councils for the following local government areas—
Halton
Knowsley
Liverpool
Sefton
St Helens
Wirral

## 4 

West Midlands Combined Authority
The councils for the following local government areas—
Birmingham
Coventry
Dudley
Sandwell
Solihull
Walsall
Wolverhampton

## 5 

West of England Combined Authority
The councils for the following local government areas—
Bath and North East Somerset
Bristol
South Gloucestershire

## 6 

Cornwall
The council for the following local government area—
Cornwall

## 7 

Berkshire
The councils for the following local government areas—
Bracknell Forest
Reading
Slough
West Berkshire
Windsor and Maidenhead
Wokingham

## 8 

Derbyshire
The councils for the following local government areas—
Amber Valley
Bolsover
Chesterfield
Derbyshire Dales
Erewash
High Peak
North East Derbyshire
South Derbyshire

## 9 

Derbyshire
The council for the following local government area—
Derby

## 10 

Devon
The councils for the following local government areas—
East Devon
Exeter
Mid Devon
North Devon
South Hams
Teignbridge
Torridge
West Devon

## 11 

Devon
The councils for the following local government areas—
Plymouth
Torbay

## 12 

Gloucestershire
The councils for the following local government areas—
Cheltenham
Cotswold
Forest of Dean
Gloucester
Stroud
Tewkesbury

## 13 

Kent
The councils for the following local government areas—
Ashford
Canterbury
Dartford
Dover
Gravesham
Maidstone
Sevenoaks
Shepway
Swale
Thanet
Tonbridge and Malling
Tunbridge Wells

## 14 

Kent
The council for the following local government area—
Medway

## 15 

Leeds
The council for the following local government area—
Harrogate

## 16 

Leeds
The councils for the following local government areas—
York
Bradford
Calderdale
Kirklees
Leeds
Wakefield

## 17 

Lincolnshire
The councils for the following local government areas—
Boston
East Lindsey
Lincoln
North Kesteven
South Holland
South Kesteven
West Lindsey

## 18 

Lincolnshire
The council for the following local government area—
North Lincolnshire

## 19 

Solent
The councils for the following local government areas—
Portsmouth
Southampton

## 20 

Solent
The council for the following local government area—
Isle of Wight

## 21 

Suffolk
The councils for the following local government areas—
Babergh
Forest Heath
Ipswich
Mid Suffolk
St Edmundsbury
Suffolk Coastal
Waveney

## 22 

Surrey
The councils for the following local government areas—
Elmbridge
Epsom and Ewell
Guildford
Mole Valley
Reigate and Banstead
Runnymede
Spelthorne
Surrey Heath
Tandridge
Waverley
Woking

## 23 

Buckinghamshire
The councils for the following local government areas—
Aylesbury Vale
Chiltern
South Buckinghamshire
Wycombe

## 24 

East Sussex
The councils for the following local government areas—
Eastbourne
Hastings
Lewes
Rother
Wealden

## 25 

Hertfordshire
The councils for the following local government areas—
Broxbourne
Dacorum
East Hertfordshire
Hertsmere
North Hertfordshire
St Albans
Stevenage
Three Rivers
Watford
Welwyn Hatfield

## 26 

Lancashire
The councils for the following local government areas—
Blackburn with Darwen
Blackpool

## 27 

Lancashire
The councils for the following local government areas—
Burnley
Chorley
Fylde
Hyndburn
Pendle
Preston
Ribble Valley
Rossendale
South Ribble
West Lancashire
Wyre

## 28 

Leicester
The council for the following local government area—
Leicester

## 29 

Leicestershire
The councils for the following local government areas—
Blaby
Charnwood
Harborough
Hinckley and Bosworth
Melton
North West Leicestershire
Oadby and Wigston

## 30 

Norfolk
The councils for the following local government areas—
Breckland
Broadland
Great Yarmouth
Kings Lynn and West Norfolk
North Norfolk
Norwich
South Norfolk

## 31 

Northamptonshire
The councils for the following local government areas—
Corby
Daventry
East Northamptonshire
Kettering
Northampton
South Northamptonshire
Wellingborough

## 32 

North and West Yorkshire
The councils for the following local government areas—
Craven
Hambleton
Richmondshire
Ryedale
Scarborough
Selby

## 33 

North of Tyne
The councils for the following local government areas—
Newcastle upon Tyne
North Tyneside

## 34 

North of Tyne
The council for the following local government area—
Northumberland

## 35 

Somerset
The councils for the following local government areas—
Mendip
Sedgemoor
South Somerset
Somerset West and Taunton

## 36 

Stoke-on-Trent
The council for the following local government area—
Stoke-on-Trent

## 37 

Staffordshire
The councils for the following local government areas—
Cannock Chase
East Staffordshire
Lichfield
Newcastle-under-Lyme
South Staffordshire
Stafford
Staffordshire Moorlands
Tamworth

## 38 

West Sussex
The councils for the following local government areas—
Adur
Arun
Chichester
Crawley
Horsham
Mid Sussex
Worthing

## 39 

Worcestershire
The councils for the following local government areas—
Bromsgrove
Malvern Hills
Redditch
Worcester
Wychavon
Wyre Forest

## Schedule 6 Table of Authorities and Values for C

Column 1
Column 2
Billing Authority for the following local Government areas
Value of ‘C’ (£) for a relevant precepting authority which is a county council which is a fire and rescue authority; a county council which is not a fire and rescue authority; the Greater London Authority; or the West of England Combined Authority
Value of ‘C’ (£) for a relevant precepting authority which is a fire and rescue authority not falling within a precepting authority detailed in column 1
Adur
0
0
Allerdale
13,515
0
Amber Valley
75,401
8,378
Arun
0
0
Ashfield
0
0
Ashford
0
0
Babergh
0
0
Barking and Dagenham
520,718
0
Barnet
564,307
0
Barnsley
0
39,613
Barrow-in-Furness
54,171
0
Basildon
0
0
Basingstoke and Deane
550,825
61,203
Bassetlaw
0
0
Bath and North East Somerset
0
0
Bedford
0
4,445
Bexley
408,098
0
Birmingham
0
0
Blaby
537,961
14,739
Blackburn with Darwen
0
28,826
Blackpool
0
19,395
Bolsover
0
0
Bolton
0
779
Boston
98,920
0
Bournemouth, Christchurch & Poole
0
866
Bracknell Forest
0
27,120
Bradford
0
71,191
Braintree
26,281
2,920
Breckland
0
0
Brent
0
0
Brentwood
0
0
Brighton and Hove
0
0
Bristol
104,691
20,938
Broadland
193,347
0
Bromley
0
0
Bromsgrove
1,706,388
23,059
Broxbourne
0
0
Broxtowe
15,049
1,672
Buckinghamshire Council
0
0
Burnley
0
0
Bury
0
2,794
Calderdale
0
41,647
Cambridge
0
0
Camden
466,683
0
Cannock Chase
267,977
7,882
Canterbury
0
0
Carlisle
0
0
Castle Point
11,609
1,290
Central Bedfordshire
0
0
Charnwood
945,058
25,892
Chelmsford
0
0
Cheltenham
0
0
Cherwell
0
0
Cheshire East
0
0
Cheshire West and Chester
0
59,847
Chesterfield
41,229
4,581
Chichester
0
0
Chorley
146,801
12,583
City of London
4,201,801
0
Colchester
232,395
25,822
Copeland
29,209
0
Cornwall
0
0
Cotswold
0
0
Coventry
0
10,718
Craven
52,128
2,425
Crawley
0
0
Croydon
0
0
Dacorum
0
0
Darlington
0
24
Dartford
45,843
5,094
Derby
0
0
Derbyshire Dales
74,863
8,318
Doncaster
0
0
Dorset Council
0
39,026
Dover
0
0
Dudley
0
0
Durham
0
82,326
Ealing
52,220
0
East Cambridgeshire
0
0
East Devon
0
0
East Hampshire
1,449,965
161,107
East Hertfordshire
254,380
0
East Lindsey
0
0
East Riding of Yorkshire
0
0
East Staffordshire
1,422,417
41,972
East Suffolk
0
0
Eastbourne
0
0
Eastleigh
0
0
Eden
146,494
0
Elmbridge
0
0
Enfield
0
0
Epping Forest
0
0
Epsom and Ewell
0
0
Erewash
0
0
Exeter
81,053
9,006
Fareham
0
0
Fenland
0
0
Folkestone & Hythe
62,192
6,910
Forest of Dean
0
0
Fylde
607,765
52,094
Gateshead
0
90,972
Gedling
10,610
1,179
Gloucester
109,243
0
Gosport
83,214
9,246
Gravesham
0
0
Great Yarmouth
0
0
Greenwich
0
0
Guildford
364,545
0
Hackney
3,012
0
Halton
0
0
Hambleton
3,537
165
Hammersmith and Fulham
0
0
Harborough
766,968
21,013
Haringey
0
0
Harlow
0
0
Harrogate
357,816
16,643
Harrow
13,909
0
Hart
0
0
Hartlepool
0
10,856
Hastings
1,258,878
156,040
Havant
1,490,253
165,584
Havering
0
0
Herefordshire
0
25,285
Hertsmere
878,566
0
High Peak
37,011
4,112
Hillingdon
0
0
Hinckley and Bosworth
707,973
20,555
Horsham
102,506
0
Hounslow
0
0
Huntingdonshire
0
0
Hyndburn
65,068
5,577
Ipswich
0
0
Isle of Wight
0
0
Isles of Scilly
0
0
Islington
670,687
0
Kensington and Chelsea
1,589,320
0
King’s Lynn and West Norfolk
192,130
0
Kingston upon Hull
0
42,897
Kingston upon Thames
217,711
0
Kirklees
0
4,162
Knowsley
0
0
Lambeth
112,936
0
Lancaster
0
0
Leeds
0
0
Leicester
0
0
Lewes
338,229
65,044
Lewisham
0
0
Lichfield
807,970
23,764
Lincoln
0
0
Liverpool
0
0
Luton
0
0
Maidstone
0
0
Maldon
0
0
Malvern Hills
2,329,470
31,479
Manchester
0
8,263
Mansfield
0
0
Medway
0
0
Melton
0
0
Mendip
0
0
Merton
61,977
0
Mid Devon
0
0
Mid Suffolk
156,434
0
Mid Sussex
1,186,028
0
Middlesbrough
0
2,068
Milton Keynes
0
0
Mole Valley
5,700
0
New Forest
0
0
Newark and Sherwood
255,125
28,347
Newcastle upon Tyne
0
0
Newcastle-under-Lyme
206,733
6,080
Newham
7,181,725
0
North Devon
0
0
North East Derbyshire
12,643
1,405
North East Lincolnshire
0
2,138
North Hertfordshire
753,035
0
North Kesteven
0
0
North Lincolnshire
0
5,597
North Norfolk
779,951
0
North Northamptonshire
0
0
North Somerset
0
4,224
North Tyneside
0
0
North Warwickshire
623,944
0
North West Leicestershire
0
0
Northumberland
0
0
Norwich
124,003
0
Nottingham
0
0
Nuneaton and Bedworth
25,309
0
Oadby and Wigston
96,774
2,651
Oldham
0
20,512
Oxford
0
0
Pendle
119,222
10,219
Peterborough
0
0
Plymouth
0
0
Portsmouth
0
6,360
Preston
219,554
18,819
Reading
0
38,830
Redbridge
411,551
0
Redcar and Cleveland
0
0
Redditch
1,859,268
25,125
Reigate and Banstead
0
0
Ribble Valley
0
0
Richmond upon Thames
0
0
Richmondshire
92,812
4,317
Rochdale
0
7,658
Rochford
0
0
Rossendale
97,002
8,314
Rother
0
0
Rotherham
0
11,953
Rugby
4,960
0
Runnymede
745,947
0
Rushcliffe
26,665
2,963
Rushmoor
0
0
Rutland
0
521
Ryedale
21,917
1,019
Salford
0
0
Sandwell
0
0
Scarborough
198,123
14,983
Sedgemoor
0
0
Sefton
0
11,299
Selby
0
0
Sevenoaks
0
0
Sheffield
0
250,409
Shropshire
0
1,340
Slough
0
0
Solihull
0
9,219
Somerset West & Taunton
0
0
South Cambridgeshire
0
0
South Derbyshire
101,825
11,314
South Gloucestershire
20,662
4,132
South Hams
0
0
South Holland
49,937
0
South Kesteven
0
0
South Lakeland
118,968
0
South Norfolk
57,871
0
South Oxfordshire
0
0
South Ribble
291,024
24,945
South Somerset
16,668
556
South Staffordshire
0
0
South Tyneside
0
4,712
Southampton
0
1,790
Southend-on-Sea
0
0
Southwark
0
0
Spelthorne
0
0
St Albans
127,448
0
St. Helens
0
2,235
Stafford
176,810
5,200
Staffordshire Moorlands
417,109
12,268
Stevenage
938,431
0
Stockport
0
8,677
Stockton-on-Tees
0
0
Stoke-on-Trent
0
13,954
Stratford-on-Avon
364,882
0
Stroud
62,893
0
Sunderland
0
3,302
Surrey Heath
0
0
Sutton
194,742
0
Swale
55,113
6,124
Swindon
0
0
Tameside
0
1,736
Tamworth
8,323
245
Tandridge
3,674
0
Teignbridge
0
0
Telford and Wrekin
0
19,199
Tendring
86,285
9,587
Test Valley
25,986
2,887
Tewkesbury
115,193
0
Thanet
0
0
Three Rivers
0
0
Thurrock
0
524,625
Tonbridge and Malling
0
0
Torbay
0
2,034
Torridge
0
0
Tower Hamlets
0
0
Trafford
0
41,645
Tunbridge Wells
0
0
Uttlesford
0
0
Vale of White Horse
0
0
Wakefield
0
56,656
Walsall
0
0
Waltham Forest
705,016
0
Wandsworth
0
0
Warrington
0
17,516
Warwick
81,801
0
Watford
0
0
Waverley
38,356
0
Wealden
0
0
Welwyn Hatfield
0
0
West Berkshire
0
0
West Devon
22,684
2,520
West Lancashire
428,965
36,768
West Lindsey
0
0
West Northamptonshire
0
0
West Oxfordshire
27,483
0
West Suffolk
0
0
Westminster
0
0
Wigan
0
14
Wiltshire
0
0
Winchester
139,462
15,496
Windsor and Maidenhead
0
0
Wirral
0
0
Woking
233,358
0
Wokingham
0
0
Wolverhampton
0
0
Worcester
2,834,335
38,302
Worthing
0
0
Wychavon
2,906,001
39,270
Wyre
92,882
10,320
Wyre Forest
1,861,407
25,154
York
0
0

## Explanatory note

(This note is not part of the Regulations)
Under paragraph 6 of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”), billing authorities are required to pay a proportion of their non-domestic rating income to the Secretary of State (“the central share”). The proportion that is to be the central share is set out in the Local Government Finance Report for each year.
“Non-domestic rating income” is defined in regulation 3 and Schedule 1. It is an estimate of the aggregate of amounts that will be charged and credited to the authority's income and expenditure account with respect to non-domestic rates in the year accordance with proper accounting practices. This equates to the amounts payable by businesses to the authority under sections 43 and 45 of the 1988 Act in the year, and automatically includes adjustments for previous years.
This figure is subject to a number of adjustments – for transitional protection payments made or received by the authority under Part 8 of Schedule 7B to the 1988 Act, for the authority's costs of collection, and for amounts disregarded with respect to areas or classes of hereditament designated under Part 10 of Schedule 7B to the 1988 Act.
Regulation 4 provides for the payment of the central share to the Secretary of State, Regulation 4, with Schedule 2, also provides for an amount to be deducted from the central share payment where rates relief under section 47(1) of the 1988 Act has been granted in a prescribed area. Regulation 6 provides for this deduction to be shared with major precepting authorities if the area is not also designated for the purposes of Part 10 of Schedule 7B (in such a case the billing authority retains the full amount).
Under paragraph 9 of Schedule 7B to the 1988 Act the Secretary of State may require billing authorities to make payments to major precepting authorities of a proportion of their non-domestic rating income. Regulation 5 provides that such payments are to be made to county councils, fire and rescue authorities in whose area the billing authority is and, for London authorities, the Greater London Authority.
Regulation 7 provides that a county council receives the amount that has been disregarded in respect of a hereditament because it falls within a class designated under part 10 of Schedule 7B to the 1988 Act if it was the planning authority for the purposes of determining the application that led to the hereditament falling within that class.
Regulation 8 and Schedule 3 provide for the transfer of the authority's share of its income, plus an amount for its costs of collection and the disregarded and deducted amounts, to the authority's General Fund.
Regulation 9 requires the authority to carry out further calculations at the end of the year and have these certificated. If an authority has made provision for bad or doubtful debt that is disallowed by the auditor that carries out the certification, the authority is required by regulation 12 to make adjustment so that it carries this cost, rather than it being shared with the Secretary of State and the major precepting authorities.
Differences between the amounts notified at the start of the year and the certified amounts will result in a surplus or deficit on the billing authority's collection fund income and expenditure account. Provision is made for the reconciliation of certain amounts by regulation 10 and 11 because these amounts will be dealt with outside the provisions of Part 4 of the Regulations.
Part 4 provides for the calculation of the surplus or deficit. The amount is to be estimated before the end of the year. It is apportioned between the billing authority, the Secretary of State and the major precepting authorities in the same proportions as the income was shared. Rules for the calculation of the surplus and deficit estimate are set out in Schedule 4.
Part 5 sets out when payments due under the Regulations are to be made and the consequences of late payment.
No separate impact assessment has been prepared for these Regulations, but the impact assessment prepared for the Local Government Finance Act 2012 is relevant:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8470/2054063.pdf

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Source: https://www.legislation.gov.uk/uksi/2013/452 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.