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

Deductions: further administrative expenses where the BRS is due to begin after the start of the financial year

4.—(1) Paragraphs (2) to (6) apply in any of the cases in sub-paragraphs (a) to (c)—

(a) in a financial year for which a levying authority intends to impose a BRS and where—

(i) the authority gives notice to the billing authority in accordance with section 18 of the Act; and

(ii) the chargeable period of the BRS is to begin after the first day of a financial year;

(b) in a financial year for which a levying authority intends to impose a BRS and where—

(i) the authority gives notice to the billing authority in accordance with section 19 of the Act; and

(ii) the chargeable period of the BRS is to begin on or after the first day of the financial year; or

(c) in a financial year for which a levying authority varies a BRS in accordance with section 10 of the Act and where—

(i) the authority thinks that, as a result of the variation, new calculations are required to find the chargeable amounts that some or all of those subject to the BRS are liable to pay;

(ii) a levying authority gives notice to the billing authority in accordance with section 19 of the Act; and

(iii) the variation of the BRS is to take effect after the first day of the financial year.

(2) As soon as possible after the end of the financial year, the billing authority shall submit a return (“the section 19 administrative expenses return”) to the relevant levying authority showing the amount of the section 19 administrative expenses.

(3) The section 19 administrative expenses return shall be submitted no later than 31 May in the financial year following that to which it relates.

(4) The section 19 administrative expenses return shall be certified by the billing authority’s chief finance officer.

(5) The levying authority shall make payment of an amount equal to the amount shown in the section 19 administrative expenses return to the billing authority, no later than 30 June in the financial year in which the section 19 administrative expenses return is submitted.

(6) The “section 19 administrative expenses” means the amount of the reasonable expenses, if any, incurred by the billing authority in respect of the collection and enforcement of a BRS where any of the circumstances set out in paragraph (1) apply, including (but not limited to) the expenses of BRS billing arrangements and the expenses of employing staff for the purposes of answering queries from the general public and staff training, but not exceeding the maximum amount calculated in accordance with paragraph (7) below.

(7) For the purposes of section 22(6) of the Act, the maximum amount of the section 19 administrative expenses is to be calculated in accordance with the formula—

where—

• E is the total number of persons in the area of a billing authority who, as regards a hereditament in the authority’s area, are subject to a non-domestic rate under section 43 or section 45 of the 1988 Act and who are subject to a BRS imposed for that year by the levying authority in whose area the hereditament is situated;

• F is the total number of persons in the area of a billing authority who, as regards a hereditament in the authority’s area, are subject to a non-domestic rate under section 43 or section 45 of the 1988 Act for that year;

• G is the amount calculated under paragraph 4(1) of Schedule 1 to the Non-Domestic Rating Contributions (England) Regulations 1992(1) for the billing authority in that year.

(1)

SI 1992/3082. Paragraph 4(1) has been amended by regulation 3 of SI 1994/3139; regulation 3 of SI 1996/3245; regulations 2 and 3 of SI 2008/3078; and article 5 of and Schedule 2 to SI 2009/1307. Other amendments have been made to the SI which are not relevant here.