Regulation 10 Reconciliation of disregarded amountsF1

England and Wales

(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.

(F23A)

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).

Annotations

Textual amendments

F1: Reg. 10 substituted (10.3.2015) by The Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (S.I. 2015/628), regs. 1(4), 11(5)
F2: Reg. 10(3A) inserted (26.3.2021) by The Non-Domestic Rating (Designated Area) Regulations 2021 (S.I. 2021/404), regs. 1(2), 5(5)