The Business Rate Supplements (Administrative Expenses) (England) Regulations 2010

Citation and commencement

1.  These Regulations may be cited as the Business Rate Supplements (Administrative Expenses) (England) Regulations 2010 and shall come into force on 2nd March 2010.

Interpretation

2.  In these Regulations—

“the Act” means the Business Rate Supplements Act 2009;

“the 1988 Act” means the Local Government Finance Act 1988(1);

“the Transfers Regulations” means the Business Rate Supplements (Transfers to Revenue Accounts) (England) Regulations 2009(2); and

“administrative expenses” means the reasonable administrative expenses of the collection and recovery of a BRS.

Administrative expenses of a BRS: billing authorities which are levying authorities

3.  A billing authority which is a levying authority is authorised to deduct sums for the administrative expenses from the amount it is required to transfer during a financial year from its collection fund to its revenue account under the Transfers Regulations.

Administrative expenses of a BRS: billing authorities which are not levying authorities

4.—(1) A billing authority which is not a levying authority is authorised to use such proportion of the amount it is required to transfer during a financial year from its collection fund to the levying authority’s revenue account under the Transfers Regulations for the administrative expenses as is prescribed in the Schedule to these Regulations.

(2) A levying authority is required for the purposes of section 22(4) of the Act to pay such amount of the administrative expenses of a billing authority which is not a levying authority as is prescribed in the Schedule to these Regulations.

Signed by authority of the Secretary of State for Communities and Local Government

Barbara Follett

Parliamentary Under Secretary of State

Department for Communities and Local Government

26th January 2010