The Non-Domestic Rating Contributions (England) (Amendment) Regulations 1993

Explanatory Note

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988 “the 1988 Act”) billing authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Provisional amounts are paid during the year, final calculations and payments being made after the year ends.

Regulation 2 of these Regulations amends the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (England) Regulations 1992 (“the 1992 Regulations”).

Regulation 7A inserted in the 1992 Regulations makes provision in respect of the recalculation of the provisional amount of an authority’s non-domestic rating contribution for the financial year beginning on 1st April 1993 in order to take account of the amendments made by the Non-Domestic Rating Act 1993 to Schedule 7A to the 1988 Act (Non-domestic rating: 1990 to 1995) and to related secondary legislation.

Regulations 8A and 9A inserted in the 1992 Regulations provide for the making of repayments to authorities by the Secretary of State, or of reduced payments to the Secretary of State by authorities, in consequences of a recalculation under regulation 7A(5).

It is possible for regulation 2(g) of these Regulations to have effect in respect of the financial year beginning on 1st April 1993, notwithstanding paragraph 4(6) of Schedule 8 to the 1988 Act, by virtue of section 4 of the 1993 Act.