{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-2A/paragraph-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-2A/paragraph-2.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/2A/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Calculation of amount",
  "text": "(1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—\n(A−B+C−D+E−F+G−H+J−K)×50%where—\nA is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;\nB is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;\nC is the total amount written back for the year from the allowance for non-collection;\nD is the total amount written off for the year in excess of that allowance;\nE is the total amount released from that allowance for the year;\nF is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;\nG is the amount of any transitional protection payment due to be made to the billing authority for the year;\nH is the amount of any transitional protection payment due to be made by the billing authority for the year;\nJ is the total amount of a relevant provision utilised for the year;\nK is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).\n(2) If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9A the amount specified by sub-paragraph (1) is zero.\n(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—\n(a) for the year beginning on 1st April 2015, is the growth baseline amount in relation to the billing authority;\n(b) for the year beginning on 1st April 2016, is the amount calculated in accordance with the formula—\nL×(M2M1)×1.005where—\nL is the growth baseline amount in relation to the billing authority;\nM1 is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;\nM2 is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;\n(c) for a subsequent year, is the amount calculated in accordance with the formula—\nN×(O2O1)×1.005where—\nN is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;\nO1 is the small business non-domestic rating multiplier for the preceding year;\nO2 is the small business non-domestic rating multiplier for the relevant year.\n(4) If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—\nQ×(R×T2S×T1)×1.005where—\nQ is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);\nR is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;\nS is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;\nT1 is the small business non-domestic rating multiplier for the preceding year;\nT2 is the small business non-domestic rating multiplier for the revaluation year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 2A, 2B inserted (16.1.2017) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2016 (S.I. 2016/1268), regs. 1(2), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/452/schedule/2A/paragraph/2",
    "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."
}