{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-1/paragraph-1.json",
  "legislation": "uksi/2013/452",
  "legislation_title": "The Non-Domestic Rating (Rates Retention) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Calculation of non-domestic rating income",
  "text": "(1) Subject to sub-paragraph (2) the amount specified in this paragraph is the amount calculated in accordance with the formula—\n(A − B) + (C − D) − E − F + (G − H) Where—\nA 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;\nB 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;\nC 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;\nD 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;\nE is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2; ...\nF 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.\n“G” is—\n(a)for a relevant year commencing on or after 1st April 2026, the amount calculated in accordance with sub-paragraph (1A);\n(b)for any other relevant year, zero; and\n“H” is—\n(a)for a relevant year commencing on or after 1st April 2026, the amount calculated in accordance with sub-paragraph (1B);\n(b)for any other relevant year, zero.\n(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.\n(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—\n(a) areas designated under paragraph 39 of Schedule 7B to the 1988 Act; and\n(b) Port of Bristol hereditaments satisfying the definition in paragraph 1(2) of Schedule 2B to these Regulations.\n(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)—\n(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\n(b) X, where the value of X—\n(i) for the financial year beginning on 1st April 2013 is £10,538,000;\n(ii) for the financial year beginning on 1st April 2023 is £12,515,000;\n(iia) for a financial year beginning on 1st April 2024 or 1st April 2025 is determined by the formula—\nX1×D×B2±E×C2D×B1±E×C1where—\nwhere—\nX1 is the value of X for the preceding year;\nB2 is the small business non-domestic rating multiplier for the relevant year;\nB1 is the small business non-domestic rating multiplier for the preceding year;\nC2 is the non-domestic rating multiplier for the relevant year;\nC1 is the non-domestic rating multiplier for the preceding year;\nD is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;\nE is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;\n(iib) for the financial year beginning on 1st April 2026 is £14,009,000;\n(iii) for any other year is determined by the formula—\nX1×S2S1Where—\nX1 is the value of X for the preceding year;\nS2 is the small business non-domestic rating multiplier for the relevant year;\nS1 is the small business non-domestic rating multiplier for the preceding year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Formula in Sch. 1 para. 1(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), 10(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1 para. 1(1) omitted (27.3.2026) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net: Miscellaneous Amendments) Regulations 2026 (S.I. 2026/374), regs. 1(1), 10(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 1(1) 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), 10(a)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 1 para. 1(1A)(1B) 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), 10(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 1(2) 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), 10(c)(i)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 1(2)(a) substituted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 2(5)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 1 para. 1(2)(b) substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 3"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 1 para. 1(2)(b)(iia) inserted (8.3.2024) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024 (S.I. 2024/324), regs. 1(2), 2(5)(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 para. 1(2)(b)(iia) 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), 10(c)(ii)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 1 para. 1(2)(iib) 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), 10(c)(iii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/452/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-29T01:02:44.918286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}