Regulation 9 End of year calculations

F1Subject to F2paragraphs (1A) and (5) to (8), on or before 30 September in the year following the relevant year a billing authority must—

In relation to a relevant year beginning on or after 1st April 2026, a billing authority must—

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.

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.

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.

Paragraph (1) applies in relation to calculations for F9a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.

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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—

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—

In this regulation, “accountability statements” and “last publication date” have the meanings given in regulation 9A of the Accounts and Audit Regulations 2015.