Explanatory note

This instrument amends the Non-Domestic Rating (Rates Retention) Regulations 2013 (“Rates Retention Regulations”) and the Non-Domestic Rating (Transitional Payments Protection) Regulations 2013 (“TPP Regulations”). This instrument defers the payment of some instalments of the “central share” of non-domestic rating income by billing authorities. This instrument also changes the dates by which billing authorities must make and certify end-of-year calculations required for the business rates retention and transitional protection payment regimes.

Regulation 2 amends the TPP Regulations. It brings forward the “normal” deadline for end-of-year calculations for the transitional protection payment regime to 31st July, starting in relation to the relevant year beginning in 2020. However, in light of the disruption to billing authorities caused by the spread of coronavirus, regulation 2 also modifies this deadline in relation to the relevant year beginning in 2019, pushing it back to 30th November.

Further, in light of the disruption caused by the spread of coronavirus, regulation 3 amends the Rates Retention Regulations. It delays the deadline for the end-of-year calculations for the business rates retention scheme to 30th November, only in relation the relevant year beginning in 2019. Regulation 3 also defers the payment by billing authorities to the Secretary of State of some instalments of the central share of non-domestic rating income, in relation to the relevant year beginning in 2020 only.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.