OpenLegislation

Regulation 6 End of year calculations

England and Wales

(1)

F1Subject to F2paragraphs (3) to (6), on or before 30 September in the year following a relevant year a billing authority must—

(a)

calculate the amount of its deemed rating income for the relevant year;

(b)

calculate the amount of its actual rating income for the relevant year; and

(c)

arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.

(2)

The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority of the amounts certified.

F3(3)

Paragraph (1) applies in relation to calculations for F4a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.

F5(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(5)

Subject to paragraph (6), paragraph (1) applies in relation to calculations for the relevant years listed in the first column of the following table as if for “30 September in the year following a relevant year” there were substituted the words in the second column—

Relevant year beginning in—Date
2023“28th February 2025”
2024“27th February 2026”
2025“31st January 2027”
2026“30th November 2027”
2027“30th November 2028”.
(6)

Paragraph (1) applies in relation to calculations for the relevant year as if for “30 September in the year following the relevant year” there were substituted “the date the accountability statements are published” where—

(a)

the relevant year begins in 2023, 2024, 2025, 2026 or 2027, and

(b)

the billing authority has not published its accountability statements on or before the last publication date.

(7)

In this regulation, “accountability statements” and “last publication date” have the meanings given in regulation 9A of the Accounts and Audit Regulations 2015.

Annotations

Textual amendments

F1

Words in reg. 6(1) substituted (3.8.2022) by The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022 (S.I. 2022/784), regs. 1, 3(a)

F2

Words in reg. 6(1) substituted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 3(a)

F3

Reg. 6(3) inserted (15.5.2020) by The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2020 (S.I. 2020/449), regs. 1(2), 2(b)

F4

Words in reg. 6(3) substituted (3.8.2022) by The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022 (S.I. 2022/784), regs. 1, 3(b)

F5

Reg. 6(4) omitted (3.8.2022) by virtue of The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022 (S.I. 2022/784), regs. 1, 3(c)

F6

Reg. 6(5)-(7) inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 3(b)