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

England and Wales

F1(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)

F2The 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);

F3(da)

for a billing authority listed in F4Parts 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 F5Parts 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);

F6(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.

F7(h)

the amount (if any) specified by regulation 7B(2).

F8(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)

F9subject to sub-paragraph (c), for a year commencing on or after 1st April 2014 on or before 31st January in the preceding year.

F10(c)

for the year commencing on 1st April 2026 on or before 15th April 2026.

F11(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.

F12(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).

Annotations

Textual amendments

F1

Reg. 3(A1) inserted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 4(a)

F2

Words in reg. 3(1) substituted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 4(b)(i)

F3

Reg. 3(1)(da)(db) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 3(a)

F4

Words in reg. 3(1)(da) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 3(a)

F5

Words in reg. 3(1)(db) substituted (28.3.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(2), 3(b)

F6

Reg. 3(1)(f)(g) inserted (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(2)

F7

Reg. 3(1)(h) inserted (26.3.2021) by The Non-Domestic Rating (Designated Area) Regulations 2021 (S.I. 2021/404), regs. 1(2), 5(2)

F8

Reg. 3(1)(i)-(l) inserted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 4(b)(ii)

F9

Words in reg. 3(2)(b) inserted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 4(c)(i)

F10

Reg. 3(2)(c) inserted (27.3.2026) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 4(c)(ii)

F11

Reg. 3(2A) inserted (30.3.2017) by The Non-Domestic Rating (Rates Retention) and (Levy and Safety Net) (Amendment) Regulations 2017 (S.I. 2017/496), regs. 1(2), 3(b)

F12

Reg. 3(2B) inserted (30.3.2018) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 3(c)