Amendment of the Non-Domestic Rating (Rates Retention) Regulations 20135
1
The Non-Domestic Rating (Rates Retention) Regulations 20139 are amended as follows.
2
In regulation 3(1) (calculation of non-domestic rating income) after sub-paragraph (g) insert—
h
the amount (if any) specified by regulation 7B(2).
3
After regulation 7A (payments with respect to shale oil or gas hereditaments) insert—
Payments with respect to designated area7B
1
The amount specified by this regulation is the proportion of Redcar and Cleveland Borough Council’s non-domestic rating income calculated in accordance with Part 1 of Schedule 2 to the Non-Domestic Rating (Designated Area) Regulations 202110.
2
For each year that the designation under those Regulations has effect Redcar and Cleveland Borough Council must make a payment to the Tees Valley Combined Authority equal to 50% of the amount (if any) estimated, in accordance with regulation 3, as the amount specified by this regulation.
3
The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
4
In regulation 9(1)(c) (end of year calculations) after “7A(2)” insert “, 7B(2)”.
5
In regulation 10 (reconciliation of disregarded amounts) after paragraph (3) insert—
3A
Where the difference relates to a hereditament situated within the area designated by Schedule 1 to the Non-Domestic Rating (Designated Area) Regulations 2021—
a
if the certified amount is less than the estimated amount—
i
the Tees Valley Combined Authority must pay an amount equal to 50% of the difference to Redcar and Cleveland Borough Council; and
ii
Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its general fund to its collection fund; or
b
if the certified amount is more than the estimated amount—
i
Redcar and Cleveland Borough Council must pay an amount equal to 50% of the difference to the Tees Valley Combined Authority; and
ii
Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its collection fund to its general fund.
6
In Schedule 3 (transfer from collection fund to general fund), in the definition of “T”—
a
omit “and” at the end of paragraph (a); and
b
at the end of paragraph (b) insert
, and
c
the Tees Valley Combined Authority in accordance with regulation 7B (payments with respect to designated area);