# The Non-Domestic Rating (Rates Retention) Regulations 2013, Paragraph 3: Case B hereditament: calculation of qualifying relief

Extent: E+W

(1) Unless sub-paragraph (1A) applies, the amount specified by this paragraph is the amount that is 50 per cent of the difference between—
(a) the amount calculated for the year in accordance with sub-paragraph (2); and
(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made ....
(1A) For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between—
(a) the amount calculated for that year in accordance with sub-paragraph (2); and
(b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less
(b) amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.

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Source: https://www.legislation.gov.uk/uksi/2013/452/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.