The Non-Domestic Rating Contributions (England) Regulations 1989

Regulation 4

SCHEDULE 2 ASSUMPTIONS RELATING TO PROVISIONAL AMOUNTS

PART I ASSUMPTIONS

1.—(1) The assumptions prescribed in relation to paragraph 2 of Schedule 1 are the assumptions prescribed in paragraph 2 below.

(2) The assumptions prescribed in relation to paragraphs 3, 4, 5 and 7 of Schedule 1 to these Regulations are the assumptions prescribed in paragraphs 3 to 6 below.

Assumptions as to gross amount

2.—(1) It shall be assumed that the hereditaments shown for each relevant day will be the hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year.

(2) It shall be assumed that the rateable value of each hereditament will on each relevant day be the rateable value shown for the hereditament in the list on 31st December in the immediately preceding year.

(3) It shall be assumed that the person in occupation of a hereditament on each relevant day will be the person in occupation of the hereditament on 31st December in the immediately preceding year.

(4) Where on 31st December in the immediately preceding year a hereditament is unoccupied, it shall be assumed that the hereditament became unoccupied on that day and will remain unoccupied on each relevant day, and that the owner of the hereditament will be the owner of the hereditament on 31st December in that year.

(5) Where the year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act, it shall be assumed that the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, are the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.

(6) Where the year to which a calculation relates is the financial year beginning 1st April 1990 it shall be assumed that the person in occupation of a hereditament, or the owner of a hereditament, is the person who on 31st December 1989 would have been the occupier or owner for the purposes of the Act had the financial year beginning 1st April 1989 been a chargeable financial year.

(7) It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (6) above is that amount multiplied by the percentage for projected change in rateable values prescribed in relation to the authority in Part II of this Schedule.

Assumptions as to deductions from gross amount

3.  Where—

(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,

(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament in relation to which the condition in section 47(2)(a) applies, and

(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967(1), it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

4.  Where—

(a) the financial year to which a calculation relates is the financial year beginning 1st April 1990,

(b) a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies, and

(c) a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967, it shall be assumed for the purpose of calculating the amount described in paragraph 4 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

5.  It shall be assumed for the purpose of calculating the amount described in paragraph 5 of Schedule 1 that no reduction or remission by the authority under section 49 of the Act will have effect in respect of a relevant day.

6.—(1) It shall be assumed that the amounts described in paragraph 7 of Schedule 1 to these Regulations will be—

(a) in the case of an authority which is the council of an inner London Borough or the Common Council of the City of London, 0.45% of the amount described in sub-paragraph (2) below,

(b) in the case of an authority which is the council of an outer London Borough or the council of a metropolitan district, 0.4% of the amount described in that sub-paragraph, and

(c) in the case of any other authority, 0.2% of the amount described in that sub-paragraph.

(2) The amount is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, calculated in accordance with the provisions of paragraph 2 of this Schedule, less the deductions from that amount prescribed in paragraphs 3 to 5 of Schedule 1 to these Regulations, calculated in accordance with the provisions of paragraphs 3 to 5 of this Schedule.

PART II PERCENTAGES FOR PROJECTED CHANGE IN RATEABLE VALUES

Name of the authority	Prescribed percentage
Councils of Metropolitan Districts
Districts in the county of Greater Manchester:
Bolton 100.8
Bury	100.9
Manchester	101.0
Oldham	100.1
Rochdale	100.5
Salford	100.6
Stockport	101.3
Tameside	100.3
Trafford	100.2
Wigan	100.4
Districts in the county of Merseyside:
Knowsley	99.9
Liverpool	99.5
St Helens	99.9
Sefton	100.5
Wirral	100.4
Districts in the county of South Yorkshire:
Barnsley	102.4
Doncaster	101.6
Rotherham	102.1
Sheffield	99.5
Districts in the county of Tyne and Wear:
Gateshead	99.9
Newcastle upon Tyne	100.3
North Tyneside	100.4
South Tyneside	99.5
Sunderland	100.8
Districts in the County of West Midlands:
Birmingham	100.2
Coventry	100.9
Dudley	100.9
Sandwell	99.8
Solihull	102.5
Walsall	100.3
Wolverhampton	100.0
Districts in the county of West Yorkshire:
Bradford	100.7
Calderdale	101.5
Kirklees	101.3
Leeds	101.1
Wakefield	102.5
Councils of Non-Metropolitan Districts
Districts in the county of Avon:
Bath	101.0
Bristol	100.5
Kingswood	101.5
Northavon	103.5
Wansdyke	101.8
Woodspring	101.6
Districts in the county of Bedfordshire:
Luton	101.2
Mid Bedfordshire	100.6
North Bedfordshire	100.9
South Bedfordshire	100.4
Districts in the county of Berkshire:
Bracknell Forest	103.2
Newbury	103.5
Reading	101.5
Slough	100.9
Windsor and Maidenhead	101.9
Wokingham	103.0
Districts in the county of Buckinghamshire:
Aylesbury Vale	100.4
Chiltern	101.1
Milton Keynes	103.5
South Bucks	100.3
Wycombe	103.2
Districts in the county of Cambridgeshire:
Cambridge	102.7
East Cambridgeshire	102.0
Fenland	101.2
Huntingdonshire	102.9
Peterborough	101.1
South Cambridgeshire	102.8
Districts in the county of Cheshire:
Chester	102.2
Congleton	101.3
Crewe and Nantwich	103.5
Ellesmere Port and Neston	100.9
Halton	101.3
Macclesfield	102.3
Vale Royal	100.7
Warrington	100.9
Districts in the county of Cleveland:
Hartlepool	100.6
Langbaurgh-on-Tees	98.5
Middlesbrough	100.5
Stockton-on-Tees	98.5
Districts in the county of Cornwall:
Caradon	101.3
Carrick	101.8
Kerrier	101.8
North Cornwall	102.5
Penwith	100.6
Restormel	101.0
Districts in the county of Cumbria:
Allerdale	101.0
Barrow-in-Furness	98.9
Carlisle	102.5
Copeland	103.5
Eden	101.8
South Lakeland	102.0
Districts in the county of Derbyshire:
Amber Valley	101.9
Bolsover	103.1
Chesterfield	101.8
Derby	100.6
Derbyshire Dales	101.7
Erewash	101.5
High Peak	101.3
North East Derbyshire	100.3
South Derbyshire	101.7
Districts in the county of Devon:
East Devon	98.5
Exeter	103.5
Mid Devon	101.7
North Devon	101.1
Plymouth	100.9
South Hams	102.8
Teignbridge	101.0
Torbay	100.3
Torridge	101.5
West Devon	101.7
Districts in the county of Dorset:
Bournemouth	100.8
Christchurch	101.8
East Dorset	103.5
North Dorset	103.0
Poole	102.1
Purbeck	101.5
West Dorset	103.1
Weymouth and Portland	101.0
Districts in the county of Durham:
Chester-le-Street	99.0
Darlington	99.1
Derwentside	100.2
Durham	101.4
Easington	103.5
Sedgefield	100.6
Teesdale	100.9
Wear Valley	100.8
Districts in the county of East Sussex:
Brighton	100.7
Eastbourne	101.2
Hastings	100.9
Hove	100.3
Lewes	101.8
Rother	100.7
Wealden	102.4
Districts in the county of Essex:
Basildon	101.7
Braintree	100.0
Brentwood	100.6
Castle Point	101.3
Chelmsford	102.1
Colchester	102.6
Epping Forest	98.8
Harlow	102.0
Maldon	101.5
Rochford	100.3
Southend-on-Sea	99.9
Tendring	100.0
Thurrock	99.4
Uttlesford	103.5
Districts in the county of Gloucestershire:
Cheltenham	102.2
Cotswold	102.2
Forest of Dean	101.5
Gloucester	101.2
Stroud	101.5
Tewkesbury	101.6
Districts in the county of Hampshire:
Basingstoke and Deane	103.5
East Hampshire	101.5
Eastleigh	102.5
Fareham	102.8
Gosport	100.8
Hart	102.5
Havant	100.8
New Forest	101.3
Portsmouth	100.0
Rushmoor	102.0
Southampton	100.9
Test Valley	103.5
Winchester	102.4
Districts in the county of Hereford and Worcester:
Bromsgrove	100.7
Hereford	101.2
Leominster	101.4
Malvern Hills	101.4
Redditch	103.2
South Herefordshire	103.4
Worcester	102.4
Wychavon	101.0
Wyre Forest	101.1
Districts in the county of Hertfordshire:
Broxbourne	100.3
Dacorum	101.4
East Hertfordshire	101.3
Hertsmere	100.3
North Hertfordshire	100.6
St Albans	101.6
Stevenage	102.5
Three Rivers	100.2
Watford	101.4
Welwyn Hatfield	101.4
Districts in the county of Humberside:
Beverley	102.0
Boothferry	101.4
Cleethorpes	101.4
East Yorkshire	101.7
Glanford	103.1
Great Grimsby	101.2
Holderness	101.1
Kingston upon Hull	101.0
Scunthorpe	101.6
Districts in the county of Isle of Wight:
Medina	100.8
South Wight	100.7
Districts in the county of Kent:
Ashford	102.7
Canterbury	100.9
Dartford	101.4
Dover	101.6
Gillingham	102.2
Gravesham	102.3
Maidstone	101.4
Rochester upon Medway	101.8
Sevenoaks	101.5
Shepway	103.5
Swale	100.2
Thanet	98.5
Tonbridge and Malling	101.8
Tunbridge Wells	102.1
Districts in the county of Lancashire:
Blackburn	100.8
Blackpool	101.3
Burnley	99.7
Chorley	100.0
Fylde	101.9
Hyndburn	101.8
Lancaster	99.8
Pendle	100.9
Preston	101.5
Ribble Valley	103.5
Rossendale	102.3
South Ribble	101.3
West Lancashire	101.7
Wyre	100.9
Districts in the county of Leicestershire:
Blaby	103.5
Charnwood	101.3
Harborough	101.1
Hinckley and Bosworth	101.6
Leicester	101.2
Melton	102.7
North West Leicestershire	103.5
Oadby and Wigston	100.8
Rutland	103.5
Districts in the county of Lincolnshire:
Boston	101.7
East Lindsey	101.8
Lincoln	101.0
North Kesteven	101.6
South Holland	103.0
South Kesteven	103.5
West Lindsey	103.0
Districts in the county of Norfolk:
Breckland	102.0
Broadland	103.4
Great Yarmouth	99.1
Kings Lynn and West Norfolk	100.3
North Norfolk	102.0
Norwich	100.2
South Norfolk	102.0
Districts in the county of Northamptonshire:
Corby	103.5
Daventry	101.4
East Northamptonshire	102.4
Kettering	102.1
Northampton	102.3
South Northamptonshire	103.2
Wellingborough	103.5
Districts in the county of Northumberland:
Alnwick	103.3
Berwick-on-Tweed	101.9
Blyth Valley	100.9
Castle Morpeth	103.3
Tynedale	102.7
Wansbeck	101.2
Districts in the county of North Yorkshire:
Craven	102.0
Hambleton	100.8
Harrogate	101.7
Richmondshire	101.6
Ryedale	103.5
Scarborough	100.6
Selby	103.5
York	101.6
Districts in the county of Nottinghamshire:
Ashfield	100.7
Bassetlaw	102.3
Broxtowe	100.0
Gedling	101.7
Mansfield	102.0
Newark and Sherwood	102.3
Nottingham	101.0
Rushcliffe	101.9
Districts in the county of Oxfordshire:
Cherwell	100.4
Oxford	100.7
South Oxfordshire	101.5
Vale of White Horse	102.5
West Oxfordshire	101.7
Districts in the county of Shropshire:
Bridgnorth	100.1
North Shropshire	100.8
Oswestry	101.5
Shrewsbury and Atcham	100.8
South Shropshire	101.9
The Wrekin	103.2
Districts in the county of Somerset:
Mendip	101.8
Sedgemoor	103.0
South Somerset	103.0
Taunton Deane	103.5
West Somerset	101.7
Districts in the county of Staffordshire:
Cannock Chase	101.4
East Staffordshire	100.5
Lichfield	101.9
Newcastle-upon-Lyme	102.2
South Staffordshire	101.9
Stafford	101.4
Staffordshire Moorlands	101.8
Stoke-on-Trent	99.8
Tamworth	101.5
Districts in the county of Suffolk:
Babergh	101.6
Forest Heath	102.8
Ipswich	100.1
Mid Suffolk	101.8
St. Edmundsbury	101.6
Suffolk Coastal	103.3
Waveney	101.5
Districts in the county of Surrey:
Elmbridge	101.2
Epsom and Ewell	100.7
Guildford	100.5
Mole Valley	102.0
Reigate and Banstead	103.5
Runnymede	100.9
Spelthorne	103.3
Surrey Heath	103.5
Tandridge	101.3
Waverley	101.7
Woking	103.5
Districts in the county of Warwickshire:
North Warwickshire	98.5
Nuneaton and Bedworth	101.7
Rugby	101.9
Stratford-on-Avon	102.0
Warwick	101.6
Districts in the county of West Sussex:
Adur	101.3
Arun	101.3
Chichester	101.8
Crawley	102.7
Horsham	102.6
Mid Sussex	101.5
Worthing	101.1
Districts in the county of Wiltshire:
Kennet	101.7
North Wiltshire	102.1
Salisbury	101.7
Thamesdown	103.1
West Wiltshire	100.8
Councils of Inner London Boroughs
Camden	100.8
Greenwich	100.7
Hackney	103.0
Hammersmith and Fulham	100.9
Islington	100.1
Kensington and Chelsea	100.0
Lambeth	100.8
Lewisham	100.7
Southwark	103.0
Tower Hamlets	102.8
Wandsworth	102.0
Westminster	101.1
Councils of Outer London Boroughs
Barking and Dagenham	100.1
Barnet	100.4
Bexley	100.8
Brent	100.4
Bromley	100.7
Croydon	100.8
Ealing	101.2
Enfield	100.8
Haringey	99.5
Harrow	101.0
Havering	100.3
Hillingdon	101.0
Hounslow	101.4
Kingston upon Thames	101.5
Merton	101.2
Newham	99.5
Redbridge	100.2
Richmond upon Thames	101.3
Sutton	100.6
Waltham Forest	99.8
The Common Council of the City of London	101.0
The Council of the Isles of Scilly	101.5

(1)

1967 c. 9; section 40 was amended by section 1 of the Rating (Charity Shops) Act 1976 (c. 45).