# The Non-Domestic Rating (Rates Retention) Regulations 2013, Paragraph


The amount to be transferred is the amount calculated in accordance with the formula:
P Q + R + ( S − T ) + ( U − V )Where—
P is the billing authority's non-domestic rating income for the year
Q is —
(a) unless paragraph (e), (f) or (g) applies, 50% where the billing authority is—
(i)a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii)the Council of the Isles of Scilly;
(b) unless paragraph (e), (f) or (g) applies, 49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) unless paragraph (e), (f) or (g) applies, 40% where the billing authority is a district council in an area for which there is a county council; and
(d) unless paragraph (e), (f) or (g) applies, 30% where the billing authority is a London borough council or the Common Council of the City of London;
(e) for a relevant year beginning on or after 1st April 2017—
(i)for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(ii)for a billing authority listed in Part 5 of Schedule 5, 94%;
(iii)for a billing authority listed in Part 6 of Schedule 5, 100%;
(f)for the relevant year beginning on 1st April 2018—
(i)or a billing authority listed in Part 1 of Schedule 5, 64%;
(ii)for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5, 99%;
(iii)for a billing authority listed in Parts 8 and 12 of Schedule 5, 50%;
(iv)for a billing authority listed in Part 15 of Schedule 5, 90%;
(v)for a billing authority listed in Part 17 of Schedule 5, 60%;
(vi)for a billing authority listed in Part 20 of Schedule 5, 100%;
(vii)for a billing authority listed in Part 21 of Schedule 5, 80%; and
(viii)for a billing authority listed in Part 22 of Schedule 5, 30%;
(g)for the relevant year beginning on 1st April 2019—
(i)for a billing authority listed in Part 1 of Schedule 5, 48%;
(ii)for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%;
(iii)for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%;
(iv)for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%;
(v)for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%;
(vi)for a billing authority listed in Parts 24 or 35 of Schedule 5, 44%;
(vii)for a billing authority listed in Part 25 of Schedule 5, 35%;
(viii)for a billing authority listed in Part 26 of Schedule 5, 73.5%;
(ix)for a billing authority listed in Part 27 of Schedule 5, 56%;
(x)for a billing authority listed in Part 29 of Schedule 5, 37.5%;
(xi)for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%;
(xii)for a billing authority listed in Part 38 of Schedule 5, 20%; and
(xiii)for a billing authority listed in Part 39 of Schedule 5, 0%;
R is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;
S 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;
T is the amount of any payments made to—
(a)a county council in accordance with regulation 7 (payments with respect to county matters); ...
(b)a relevant precepting authority in accordance with regulation 7A (payments with respect to shale oil or gas hereditaments); , and
(c)the Tees Valley Combined Authority in accordance with regulation 7B (payments with respect to designated area);
“U” is—
(a)for a relevant year ending on or before 31st March 2026, the amount of a deduction from the central share payment made in accordance with regulation 4(1);
(b)for a relevant year beginning on or after 1st April 2026, zero;
“V” is—
(a)for a relevant year ending on or before 31st March 2026, the total of any amounts paid to major precepting authorities in accordance with regulation 6;
(b)for a relevant year beginning on or after 1st April 2026, zero;
“W” is—
(a)for a relevant year ending on or before 31st March 2026, zero;
(b)for a relevant year beginning on or after 1st April 2026, the amount calculated in accordance with the formula—
A - Bwhere—
“A” is the amount calculated under paragraph 1(1B) of Schedule 1;
“B” is the amount specified in regulation 7B(2A).

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Source: https://www.legislation.gov.uk/uksi/2013/452/schedule/3/paragraph/wrapper1n1 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-3/paragraph-wrapper1n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.