PART 3Rules for the calculation of an amount to be disregarded
Amount to be disregarded for the purpose of certain calculations
6. The amount calculated in accordance with this Part in relation to an authority for a relevant year in respect of a hereditament falling within a designated class is to be disregarded for the purposes of the calculations under the following provisions of Schedule 7B to the 1988 Act as those provisions apply to the authority for the year—
(a)paragraph 6 (payments in respect of central share);
(b)regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);
(c)regulations under paragraph 9 (payments by billing authorities to major precepting authorities);
(d)regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);
(e)paragraph 13 (calculations following local government finance report);
(f)paragraph 16 (calculations following amending report);
(g)paragraph 23 (calculations of levy payments);
(h)paragraph 26 (calculations of safety net payments);
(i)regulations under paragraph 28 (calculations of payments on account);
(j)paragraph 30 (calculations relating to distribution of remaining balance).
Non-domestic rating income
7.—(1) An authority’s non-domestic rating income in respect of a hereditament within a designated class for a day is the amount calculated in accordance with the formula—
where—
A is the total of the amounts credited to the authority’s collection fund income and expenditure account on the day in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act (occupied and unoccupied hereditaments: liability) in respect of that hereditament;
B is the total of the amounts charged to the authority’s collection fund income and expenditure account on the day in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament;
C is the amount of any transitional protection payments under regulations made under paragraph 33(1) of Schedule 7B to the 1988 Act (regulations about transitional protection payments) made to the authority on the day in respect of that hereditament; and
D is the amount of any transitional protection payments under regulations made under paragraph 33(1) of Schedule 7B to the 1988 Act made by the authority on the day in respect of that hereditament.
(2) In this regulation, a reference to an authority’s collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices, are credited or charged amounts in respect of the authority’s income or expenditure relating to sums paid or to be paid into or payments met or to be met from the authority’s collection fund.
Calculation of the amount to be disregarded: class A
8. For the purposes of regulation 6 (amount to be disregarded for the purpose of certain calculations), the amount to be disregarded in relation to an authority for a relevant year in respect of a hereditament within class A (as described in regulation 4) is the total of the non-domestic rating income in respect of that hereditament for each day of the year.
Calculation of the amount to be disregarded: class B
9.—(1) For the purposes of regulation 6 (amount to be disregarded for the purpose of certain calculations), the amount to be disregarded in relation to an authority for a relevant year in respect of a hereditament within class B (as described in regulation 5) is the total of the amounts calculated for each day of the year in accordance with the formula—
where—
E is the non-domestic rating income in respect of that hereditament;
F is the proportion of rateable value shown for the hereditament in a local non-domestic rating list that is certified by the relevant valuation officer in accordance with paragraph (2); and
G is the rateable value shown for the hereditament in a local non-domestic rating list for the day.
(2) The relevant valuation officer must, on request by the authority, certify the proportion of rateable value shown for the hereditament in a local non-domestic rating list which appears to that officer to be attributable to any part of the hereditament which is used wholly or mainly in connection with the boring for or getting of oil or natural gas from shale by hydraulic fracturing.
Certificates: general
10.—(1) The relevant valuation officer must certify the values which fall to be certified under this Part as soon as reasonably practicable after the authority has requested certification.
(2) A certificate under this Part has effect for each day beginning with the date that the circumstances which led the authority to request certification first arose.
(3) A certificate under this Part must specify the date on which the certificate takes effect in accordance with paragraph (2) or (4), as the case may be.
(4) Where the relevant valuation officer forms the opinion that a certificate under this Part is inaccurate, the relevant valuation officer must certify the value which in that officer’s opinion should be substituted for that originally certified.
(5) A certificate under paragraph (4) has effect in place of the previous certificate.
(6) The relevant valuation officer certifying a value under this Part must send a copy of the certificate to the authority concerned.
(7) A certificate under this Part must be retained by the relevant valuation officer who made it.