{
  "url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4A/paragraph-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-rates-retention-regulations-2013/schedule-4A/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In this Schedule, “relevant rates relief” is calculated in accordance with the formula—\nwhere—\nH is the billing authority’s estimate of the amount of rates relief to be awarded in the preceding year in accordance with the following guidance—\n(a) “Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance” published on 30th November 2018 and updated on 2nd April 2020;\n(b) “Business rates: nursery (childcare) discount 2020 to 2021: coronavirus response – local authority guidance” published on 20th March 2020 and updated on 2nd April 2020;\n(c) Annex A of “The case for a Business Rates Relief for local newspapers – Government Response”, published on 8th July 2015 and updated on 2nd December 2016, extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury;\nJ is the amount of rates relief that the billing authority estimated would be awarded in the preceding year in accordance with the guidance “Business Rates: Retail Discount 20/21 – Local Authority Guidance” published on 30th November 2018 and updated on 27th January 2020 when it calculated its non-domestic rating income for the purposes of regulation 3 for the year beginning on 1st April 2020.",
  "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/3",
    "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."
}