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

England and Wales

(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.

F1(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)

F2Unless paragraph (3A) F3, (3B) F4, (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).

F5(3A)

For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—

F6(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

5% where the relevant precepting authority is the West of England Combined Authority.

F7(3B)

For the relevant year commencing on 1st April 2017 and a relevant year commencing on or after 1st April F82020, 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.

F9(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 F10payments must be made in the course of the relevant year in accordance with the schedule of instalments.

F11(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.

Annotations

Textual amendments

F1: Reg. 5(2A) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 2(3)(a)
F2: Words in reg. 5(3) substituted (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), 5(a)
F3: Words in reg. 5(3) 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), 5(a)
F4: Words in reg. 5(3) 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), 4(a)
F5: Reg. 5(3A) 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), 5(b)
F6: Reg. 5(3A)(a) omitted (30.3.2018) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) Regulations 2018 (S.I. 2018/463), regs. 1(2), 5(b)
F7: Reg. 5(3B)(3C) 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), 5(c)
F8: Word in reg. 5(3B) 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), 4(b)
F9: Reg. 5(3D) inserted (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), 4(c)
F10: Word in reg. 5(4) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 2(3)(b)
F11: Reg. 5(5) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 2(3)(c)