{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4A/paragraph-1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4A/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/4A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "A billing authority’s exceptional balance is calculated as follows—\nwhere—\nA is the billing authority’s estimated surplus (expressed as a positive amount) or deficit (expressed as a negative amount) for the preceding year, calculated in accordance with paragraph 1(1) of Schedule 4 as if the billing authority were not subject to paragraph 1B of Schedule 4;\nB is the billing authority’s prior year balance, calculated in accordance with paragraph 2 of this Schedule;\nC is the amount of relevant rates relief awarded by the billing authority in the preceding year in accordance with paragraph 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 4A-4C inserted (1.12.2020) by The Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020 (S.I. 2020/1202), regs. 1, 5(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/452/schedule/4A/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."
}