Paragraph 1 Application and interpretationF1
England and Wales
Subject to F2sub-paragraphs (2) and (2A), this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to a relevant year beginning on or after 1st April 2016.
This Schedule does not apply to a billing authority listed in Part 4 of Schedule 5 for a relevant year beginning on or after 1st April 2017.
This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.
In this Schedule—
“allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;
“growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;
“relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayers’ liability for non-domestic rates;
“transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.
Billing authority
Column 1
Growth baseline amount
Column 2
(£)
Tees Valley Darlington 33,215,036 Hartlepool 33,929,304 Middlesbrough 42,103,787 Stockton-on-Tees 87,063,006 Redcar and Cleveland 39,347,040 West Midlands Birmingham 429,198,815 Coventry 123,425,084 Dudley 97,918,262 Sandwell 101,733,562 Solihull 123,660,405 Walsall 65,738,850 Wolverhampton 76,731,439
Annotations
Textual amendments
- F1
Sch. 2C inserted (19.1.2018) by The Non-Domestic Rating (Rates Retention) (Amendment) Regulations 2017 (S.I. 2017/1321), reg. 1(2), Sch.
- F2
Words in Sch. 2C para. 1(1) substituted (31.3.2021) by The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 (S.I. 2021/262), regs. 1, 3(4)(a)
- F3
Sch. 2C para. 1(2A) inserted (31.3.2021) by The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 (S.I. 2021/262), regs. 1, 3(4)(b)