The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021
S.I. 2021/262 · Made 8 March 2021
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Rating And Valuation, England
Made 8th March 2021
Laid before Parliament 10th March 2021
Coming into force 31st March 2021
The Secretary of State, in exercise of the powers conferred by sections 99(3) and 143(1) of, and paragraphs 8, 33 and 44 of Schedule 7B, to the Local Government Finance Act 1988f1, makes the following Regulations.
These Regulations are made with the consent of the Treasury in accordance with paragraph 8(3) of Schedule 7B to the Local Government Finance Act 1988.
Annotations to the whole text
Footnotes
f1
1988 c.41; section 99 was substituted by paragraph 24 of Schedule 10 to the Local Government Finance Act 1992 (c.14) with effect in relation to financial years beginning on or after 1st April 1993; section 99 was amended by paragraph 26 of Schedule 3 to the Local Government Finance Act 2012 Act; Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).
These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 and come into force on 31st March 2021.
In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013f1—
(a)
in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;
(b)
after paragraph (3) insert—
“(4)
Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.”.
The Non-Domestic Rating (Rates Retention) Regulations 2013f1 are amended as follows.
(2)
In regulation 9 (end of year calculations)—
(a)
in paragraph (1), for “paragraph (5),” substitute “paragraphs (5) and (6),”;
(b)
after paragraph (5) insert—
“(6)
Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.”.
(3)
In regulation 15 (schedule of instalments)—
(a)
in paragraph (1), for “paragraph (7),” substitute “paragraphs (7) and (9),”;
(b)
after paragraph (8) insert—
“(9)
Where a relevant precepting authority is required to make a payment to a billing authority under regulation 14(2) in relation to the relevant year beginning on 1st April 2021, such a payment is to be paid in instalments in accordance with paragraphs (10) to (12).
(10)
An instalment equal to the additional reliefs amount calculated in accordance with paragraph (11) is payable on 21st March 2022.
(11)
The additional reliefs amount is calculated as follows—
where—
A is the relevant precepting authority’s percentage share of the billing authority’s non-domestic rating income in relation to the relevant year beginning on 1st April 2020, as set out in regulation 5(3), (3A) or (3B) as the case may be;
B is an amount equivalent to the billing authority’s estimate of the relevant rates relief awarded by the billing authority in respect of the relevant year beginning on 1st April 2020, in accordance with paragraph 3 of Schedule 4A; and
C is the amount ascribed to the relevant precepting authority by the table in Schedule 6 in respect of the billing authority.
(12)
The remainder, if any, of the amount payable under regulation 14(2) is to be paid in accordance with paragraphs (1) to (3).”.
(4)
In Schedule 2C—
(a)
in paragraph 1(1), for “sub-paragraph (2),” substitute “sub-paragraphs (2) and (2A),”;
(b)
after paragraph 1(2) insert—
“(2A)
This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.”.
(5)
After Schedule 5 insert—
“SCHEDULE 6
Table of Authorities and Values for C
Regulation 15
Column 1
Column 2
Billing Authority for the following local Government areas
Value of ‘C’ (£) for a relevant precepting authority which is a county council which is a fire and rescue authority; a county council which is not a fire and rescue authority; the Greater London Authority; or the West of England Combined Authority
Value of ‘C’ (£) for a relevant precepting authority which is a fire and rescue authority not falling within a precepting authority detailed in column 1
This instrument amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (“TPP Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the Rates Retention Regulations”).
Regulation 2 amends the TPP Regulations. It delays the deadline for end-of-year calculations for the transitional protection payment regime to 30th September in relation to a relevant year beginning in 2020 or 2021.
Regulation 3 amends the Rates Retention Regulations. It delays the deadline for end-of-year calculations for the business rates retention scheme to 30th September in relation to a relevant year beginning in 2020 or 2021. Regulation 3 also provides an amended schedule of instalments for payment of a proportion of any collection fund deficits owed by relevant precepting authorities under regulation 14(2) of the Rates Retention Regulations, in relation to the relevant year beginning on 1st April 2021. Regulation 3 also brings an end to the Tees Valley Additional Growth Pilot.
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.
