1989 No. 2435

LOCAL GOVERNMENT, ENGLAND AND WALESFINANCE

The Non-Domestic Rating Contributions (England) Regulations 1989

Made

Laid before Parliament

Coming into force

The Secretary of State, in exercise of the powers conferred on him by sections 140(4), 143(1) and (2) and 146(6) of, and paragraphs 4(1) and (5) and 6(2), (2A), (5) and (6) of Schedule 8 to, the Local Government Finance Act 19881, and of all other powers enabling him in that behalf, hereby makes the following Regulations:—

Citation and commencement1

These Regulations may be cited as the Non-Domestic Rating Contributions (England) Regulations 1989 and shall come into force on 29th December 1989.

Interpretation2

1

In these Regulations—

  • the Act” means the Local Government Finance Act 1988;

  • “charging authority” means an English charging authority;

  • “preceding year” means a chargeable financial year preceding the year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made;

  • “provisional amount” means, except in regulation 5(1)(a), the provisional amount arrived at under paragraph 5 of Schedule 8 to the Act2 as regards a charging authority for a financial year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations;

  • “relevant day” means a day in the chargeable financial year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made.

2

In Schedules 1 and 2 to these Regulations, a reference to the chargeable amounts payable to a charging authority under sections 43 and 45 of the Act3 shall in relation to a special authority be taken to be a reference to the chargeable amounts which would be payable to the authority under those sections if the authority’s non-domestic rating multiplier were equal to the required minimum for the chargeable financial year in respect of which the chargeable amounts are payable.

Calculation of non-domestic rating contributions3

The rules for the calculation under paragraph 5 of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution for a chargeable financial year are the rules contained in Schedule 1 to these Regulations.

Assumptions relating to provisional amounts4

A calculation under paragraph 5(2) or (3) of Schedule 8 to the Act of a charging authority’s non-domestic rating contribution shall be made on the basis of the information before the person making the calculation at the time he makes it, read subject to the assumptions prescribed in Schedule 2 to these Regulations.

Recalculation of provisional amounts

5

1

Regulation 6 applies as regards a charging authority for a financial year in which—

a

a provisional amount has been arrived at, under paragraph 5 of Schedule 8 to the Act, as regards the charging authority for the financial year, and

b

the prescribed conditions are fulfilled.

2

The prescribed conditions are—

a

that the charging authority has on a day in the financial year calculated an amount, under paragraph (3) below, which is less than the provisional amount for the authority for the year,

b

that the difference between the amount calculated under paragraph

3

below and the provisional amount for the authority is greater than the amount calculated under paragraph (4) below,

c

that the charging authority has notified the Secretary of State of the amount calculated under paragraph (3) below, and the day on which that amount was calculated, and

d

that the Secretary of State believes that the amount calculated by the charging authority under paragraph (3) below is likely to have been calculated in accordance with that paragraph and informs the charging authority of his belief.

3

The amount calculated under this paragraph is the total of the amounts calculated on the relevant day in accordance with Parts I and II of Schedule 3 to these Regulations.

4

The amount calculated under this paragraph is the amount, expressed in pounds, of the relevant population of the area of the charging authority for the financial year multiplied—

a

if the amount calculated in accordance with paragraph (3) above is calculated before 1st October in the financial year, by a factor of 10 and

b

if the amount calculated in accordance with paragraph (3) above is calculated on or after 1st October in the financial year, by a factor of 20.

5

In paragraph (4) above “relevant population” means relevant population calculated under paragraph 4 of Schedule 12A to the Act4.

6

1

Where this regulation applies, for the purposes of paragraph 5 of Schedule 8 to the Act the provisional amount for the charging authority for the financial year is to be treated as being that amount recalculated as regards the authority for the year under paragraph (2) below.

2

The amount recalculated under this paragraph is the total of the amounts calculated in accordance with Parts I and II of Schedule 3 to these Regulations, taking as the day on which the calculations in accordance with that Schedule are made the day on which the relevant calculation was made.

3

In paragraph (2) above, the relevant calculation means the calculation under regulation 5(3) by virtue of which this regulation applies.

Repayments as a result of a recalculation7

1

Where regulation 6 applies as regards a charging authority for a financial year, the Secretary of State shall repay to the charging authority the amount calculated in accordance with paragraph (2) below.

2

The amount is the difference between—

a

the total of the amounts paid by the authority to the Secretary of State under paragraph 5(5) of Schedule 8 to the Act on relevant days preceding the day on which the recalculation was made, and

b

the amount calculated in accordance with the formula

A×BCmath

where—

  • A is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2),

  • B is the total of the amounts directed by the Secretary of State to be paid by the authority on relevant days preceding the day on which the recalculation was made, and

  • C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.

3

In paragraph (2) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).

4

The amount calculated in accordance with paragraph (2) above shall be paid by the Secretary of State at such time as he decides.

Reduced payments as a result of a recalculation8

1

Where regulation 6 applies as regards a charging authority for a financial year, the amount of an instalment directed by the Secretary of State, under paragraph 5(5) of Schedule 8 to the Act, to be paid by the charging authority on or after the day on which the recalculation was made shall be treated as being the amount calculated in accordance with the formula

A×BCmath

where—

  • A is the amount the Secretary of State directed to be paid by the authority in the instalment,

  • B is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2), and

  • C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.

2

In paragraph (1) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).

Chris PattenSecretary of State for the Environment

SCHEDULE 1RULES FOR THE CALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

Regulation 3

PART ICALCULATION OF NON-DOMESTIC RATING CONTRIBUTIONS

1

1

In relation to each charging authority there shall be calculated for a chargeable financial year the amounts described in paragraphs 2 to 11 of this Schedule.

2

From the amount described in paragraph 2 there shall be deducted the amounts described in paragraphs 3 to 9, and to that amount there shall be added the amounts described in paragraphs 10 and 11.

3

The amount calculated under sub-paragraph (2) above shall be the authority’s non-domestic rating contribution for the year.

Gross amount due to the authority2

The amount which is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, without taking into account any determination under section 47 of the Act or reduction or remission under section 49 of the Act5 in respect of a relevant day.

Deductions from gross amount

3

The amount which is 25% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

4

The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any determination by the authority under section 47(1)(a) of the Act as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies were taken into account.

5

The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule and the amount which would be so calculated if in respect of any relevant day any reduction or remission by the authority under section 49 of the Act were taken into account.

6

1

The amount calculated in accordance with the formula:

A×XB+C×YDmath

where—

  • A is the number of hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,

  • B is the total of A for all charging authorities,

  • C is the total of the rateable values shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year, multiplied by the cost factor for the authority,

  • D is the total of C for all charging authorities,

  • X is 80% of the amount allowed for the costs of collection and recovery,

  • Y is 20% of the amount allowed for the costs of collection and recovery.

2

For the purposes of sub-paragraph (1) above, where the financial year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act6, the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.

3

The cost factor for each authority is the cost factor shown for the authority in Part II of this Schedule.

4

The amount allowed for the costs of collection and recovery is, in relation to calculations for the chargeable financial year beginning in 1990, £42.5 million.

7

The amounts which—

a

are payable to the authority, under sections 43 and 45 of the Act, in respect of a relevant day or a day in a preceding year, and

b

in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made, and

c

have been certified, under arrangements made by the Audit Commission for Local Authorities in England and Wales, as bad debts which should be written off or doubtful debts for which provision should be made, and

d

have not been taken into account as amounts described in this paragraph in the calculation made under paragraph 5(6) of Schedule 8 to the Act for a preceding year.

8

The amounts which—

a

as amounts paid in respect of a day in a preceding year were taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for such a year, and

b

as amounts repaid in accordance with regulations made under section 55 of or paragraph 2(2)(j) of Schedule 9 to the Act7 were not taken into account by the authority in the calculation made under paragraph 5(6) of Schedule 8 to the Act for any such year.

9

The total of interest and additional amounts by way of interest which—

a

have been paid by the authority, in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations made under that section or under paragraph 2(2)(j) of Schedule 9 to the Act, but which

b

have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act.

Additions to gross amount

10

The amounts which—

a

have been taken into account by the authority as amounts described in paragraph 7 of this Schedule in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act, but which

b

have been paid to the authority under sections 43 and 45 of the Act.

11

The amounts, other than the amounts described in paragraph 10 of this Schedule, which—

a

were chargeable amounts payable to the authority, under sections 43 and 45 of the Act, in respect of a day in a preceding year,

b

have not been taken into account by the authority in calculating the amount described in paragraph 2 of this Schedule for a preceding year, and

c

have been paid to the authority under sections 43 and 45 of the Act.

PART IICOST FACTORS

Name or description of authority

Cost factor

The Councils of the districts of Broxbourne, Dartford, Elmbridge, Epping Forest, Epsom and Ewell, Hertsmere, Reigate and Banstead, Slough, South Bucks, Spelthorne, Three Rivers and Watford

1.10395

The Councils of the districts of Basildon, Bracknell Forest, Brentwood, Chiltern, Crawley, Dacorum, East Hertfordshire, Guildford, Harlow, Mole Valley, Runnymede, St Albans, Sevenoaks, Surrey Heath, Tandridge, Thurrock, Waverley, Welwyn Hatfield, Windsor and Maidenhead and Woking

1.06930

The Council of a district, other than the district of North Bedfordshire or a district named above, which falls within the county of Bedfordshire, Berkshire, Buckinghamshire, East Sussex, Essex, Hampshire, Hertfordshire, Isle of Wight, Kent, Oxfordshire or West Sussex

1.03465

The Council of a district other than a district named above or a district falling within the description given above

1

The Council of an inner London Borough

1.14791

The Council of an outer London Borough

1.10402

The Common Council of the City of London

1.29799

The Council of the Isles of Scilly

1

SCHEDULE 2ASSUMPTIONS RELATING TO PROVISIONAL AMOUNTS

Regulation 4

PART IASSUMPTIONS

1

1

The assumptions prescribed in relation to paragraph 2 of Schedule 1 are the assumptions prescribed in paragraph 2 below.

2

The assumptions prescribed in relation to paragraphs 3, 4, 5 and 7 of Schedule 1 to these Regulations are the assumptions prescribed in paragraphs 3 to 6 below.

Assumptions as to gross amount2

1

It shall be assumed that the hereditaments shown for each relevant day will be the hereditaments shown in the authority’s local non-domestic rating list on 31st December in the immediately preceding year.

2

It shall be assumed that the rateable value of each hereditament will on each relevant day be the rateable value shown for the hereditament in the list on 31st December in the immediately preceding year.

3

It shall be assumed that the person in occupation of a hereditament on each relevant day will be the person in occupation of the hereditament on 31st December in the immediately preceding year.

4

Where on 31st December in the immediately preceding year a hereditament is unoccupied, it shall be assumed that the hereditament became unoccupied on that day and will remain unoccupied on each relevant day, and that the owner of the hereditament will be the owner of the hereditament on 31st December in that year.

5

Where the year to which the calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the Act, it shall be assumed that the hereditaments shown in an authority’s local non-domestic rating list, and the rateable value of those hereditaments, are the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which he has sent to the authority under section 41(5) of the Act.

6

Where the year to which a calculation relates is the financial year beginning 1st April 1990 it shall be assumed that the person in occupation of a hereditament, or the owner of a hereditament, is the person who on 31st December 1989 would have been the occupier or owner for the purposes of the Act had the financial year beginning 1st April 1989 been a chargeable financial year.

7

It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (6) above is that amount multiplied by the percentage for projected change in rateable values prescribed in relation to the authority in Part II of this Schedule.

Assumptions as to deductions from gross amount

3

Where—

a

the financial year to which a calculation relates is the financial year beginning 1st April 1990,

b

a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament in relation to which the condition in section 47(2)(a) applies, and

c

a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 19678, it shall be assumed for the purpose of calculating the amount described in paragraph 3 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

4

Where—

a

the financial year to which a calculation relates is the financial year beginning 1st April 1990,

b

a decision has not been made by the authority under section 47(3) of the Act as to whether or not that section will apply on one or more relevant days as regards a hereditament other than a hereditament in relation to which the condition in section 47(2)(a) applies, and

c

a reduction or remission of rates has been granted by the authority as regards the hereditament and has effect for the financial year beginning 1st April 1989 under section 40 of the General Rate Act 1967, it shall be assumed for the purpose of calculating the amount described in paragraph 4 of Schedule 1 that such reduction or remission will apply as regards the hereditament, in respect of each relevant day, as if it had been made under section 47(1)(a) of the Act in respect of each such day.

5

It shall be assumed for the purpose of calculating the amount described in paragraph 5 of Schedule 1 that no reduction or remission by the authority under section 49 of the Act will have effect in respect of a relevant day.

6

1

It shall be assumed that the amounts described in paragraph 7 of Schedule 1 to these Regulations will be—

a

in the case of an authority which is the council of an inner London Borough or the Common Council of the City of London, 0.45% of the amount described in sub-paragraph (2) below,

b

in the case of an authority which is the council of an outer London Borough or the council of a metropolitan district, 0.4% of the amount described in that sub-paragraph, and

c

in the case of any other authority, 0.2% of the amount described in that sub-paragraph.

2

The amount is the total of the chargeable amounts payable to the authority under sections 43 and 45 of the Act in respect of each relevant day, calculated in accordance with the provisions of paragraph 2 of this Schedule, less the deductions from that amount prescribed in paragraphs 3 to 5 of Schedule 1 to these Regulations, calculated in accordance with the provisions of paragraphs 3 to 5 of this Schedule.

PART IIPERCENTAGES FOR PROJECTED CHANGE IN RATEABLE VALUES

Name of the authority

Prescribed percentage

Councils of Metropolitan Districts

Districts in the county of Greater Manchester:

Bolton 100.8

Bury

100.9

Manchester

101.0

Oldham

100.1

Rochdale

100.5

Salford

100.6

Stockport

101.3

Tameside

100.3

Trafford

100.2

Wigan

100.4

Districts in the county of Merseyside:

Knowsley

99.9

Liverpool

99.5

St Helens

99.9

Sefton

100.5

Wirral

100.4

Districts in the county of South Yorkshire:

Barnsley

102.4

Doncaster

101.6

Rotherham

102.1

Sheffield

99.5

Districts in the county of Tyne and Wear:

Gateshead

99.9

Newcastle upon Tyne

100.3

North Tyneside

100.4

South Tyneside

99.5

Sunderland

100.8

Districts in the County of West Midlands:

Birmingham

100.2

Coventry

100.9

Dudley

100.9

Sandwell

99.8

Solihull

102.5

Walsall

100.3

Wolverhampton

100.0

Districts in the county of West Yorkshire:

Bradford

100.7

Calderdale

101.5

Kirklees

101.3

Leeds

101.1

Wakefield

102.5

Councils of Non-Metropolitan Districts

Districts in the county of Avon:

Bath

101.0

Bristol

100.5

Kingswood

101.5

Northavon

103.5

Wansdyke

101.8

Woodspring

101.6

Districts in the county of Bedfordshire:

Luton

101.2

Mid Bedfordshire

100.6

North Bedfordshire

100.9

South Bedfordshire

100.4

Districts in the county of Berkshire:

Bracknell Forest

103.2

Newbury

103.5

Reading

101.5

Slough

100.9

Windsor and Maidenhead

101.9

Wokingham

103.0

Districts in the county of Buckinghamshire:

Aylesbury Vale

100.4

Chiltern

101.1

Milton Keynes

103.5

South Bucks

100.3

Wycombe

103.2

Districts in the county of Cambridgeshire:

Cambridge

102.7

East Cambridgeshire

102.0

Fenland

101.2

Huntingdonshire

102.9

Peterborough

101.1

South Cambridgeshire

102.8

Districts in the county of Cheshire:

Chester

102.2

Congleton

101.3

Crewe and Nantwich

103.5

Ellesmere Port and Neston

100.9

Halton

101.3

Macclesfield

102.3

Vale Royal

100.7

Warrington

100.9

Districts in the county of Cleveland:

Hartlepool

100.6

Langbaurgh-on-Tees

98.5

Middlesbrough

100.5

Stockton-on-Tees

98.5

Districts in the county of Cornwall:

Caradon

101.3

Carrick

101.8

Kerrier

101.8

North Cornwall

102.5

Penwith

100.6

Restormel

101.0

Districts in the county of Cumbria:

Allerdale

101.0

Barrow-in-Furness

98.9

Carlisle

102.5

Copeland

103.5

Eden

101.8

South Lakeland

102.0

Districts in the county of Derbyshire:

Amber Valley

101.9

Bolsover

103.1

Chesterfield

101.8

Derby

100.6

Derbyshire Dales

101.7

Erewash

101.5

High Peak

101.3

North East Derbyshire

100.3

South Derbyshire

101.7

Districts in the county of Devon:

East Devon

98.5

Exeter

103.5

Mid Devon

101.7

North Devon

101.1

Plymouth

100.9

South Hams

102.8

Teignbridge

101.0

Torbay

100.3

Torridge

101.5

West Devon

101.7

Districts in the county of Dorset:

Bournemouth

100.8

Christchurch

101.8

East Dorset

103.5

North Dorset

103.0

Poole

102.1

Purbeck

101.5

West Dorset

103.1

Weymouth and Portland

101.0

Districts in the county of Durham:

Chester-le-Street

99.0

Darlington

99.1

Derwentside

100.2

Durham

101.4

Easington

103.5

Sedgefield

100.6

Teesdale

100.9

Wear Valley

100.8

Districts in the county of East Sussex:

Brighton

100.7

Eastbourne

101.2

Hastings

100.9

Hove

100.3

Lewes

101.8

Rother

100.7

Wealden

102.4

Districts in the county of Essex:

Basildon

101.7

Braintree

100.0

Brentwood

100.6

Castle Point

101.3

Chelmsford

102.1

Colchester

102.6

Epping Forest

98.8

Harlow

102.0

Maldon

101.5

Rochford

100.3

Southend-on-Sea

99.9

Tendring

100.0

Thurrock

99.4

Uttlesford

103.5

Districts in the county of Gloucestershire:

Cheltenham

102.2

Cotswold

102.2

Forest of Dean

101.5

Gloucester

101.2

Stroud

101.5

Tewkesbury

101.6

Districts in the county of Hampshire:

Basingstoke and Deane

103.5

East Hampshire

101.5

Eastleigh

102.5

Fareham

102.8

Gosport

100.8

Hart

102.5

Havant

100.8

New Forest

101.3

Portsmouth

100.0

Rushmoor

102.0

Southampton

100.9

Test Valley

103.5

Winchester

102.4

Districts in the county of Hereford and Worcester:

Bromsgrove

100.7

Hereford

101.2

Leominster

101.4

Malvern Hills

101.4

Redditch

103.2

South Herefordshire

103.4

Worcester

102.4

Wychavon

101.0

Wyre Forest

101.1

Districts in the county of Hertfordshire:

Broxbourne

100.3

Dacorum

101.4

East Hertfordshire

101.3

Hertsmere

100.3

North Hertfordshire

100.6

St Albans

101.6

Stevenage

102.5

Three Rivers

100.2

Watford

101.4

Welwyn Hatfield

101.4

Districts in the county of Humberside:

Beverley

102.0

Boothferry

101.4

Cleethorpes

101.4

East Yorkshire

101.7

Glanford

103.1

Great Grimsby

101.2

Holderness

101.1

Kingston upon Hull

101.0

Scunthorpe

101.6

Districts in the county of Isle of Wight:

Medina

100.8

South Wight

100.7

Districts in the county of Kent:

Ashford

102.7

Canterbury

100.9

Dartford

101.4

Dover

101.6

Gillingham

102.2

Gravesham

102.3

Maidstone

101.4

Rochester upon Medway

101.8

Sevenoaks

101.5

Shepway

103.5

Swale

100.2

Thanet

98.5

Tonbridge and Malling

101.8

Tunbridge Wells

102.1

Districts in the county of Lancashire:

Blackburn

100.8

Blackpool

101.3

Burnley

99.7

Chorley

100.0

Fylde

101.9

Hyndburn

101.8

Lancaster

99.8

Pendle

100.9

Preston

101.5

Ribble Valley

103.5

Rossendale

102.3

South Ribble

101.3

West Lancashire

101.7

Wyre

100.9

Districts in the county of Leicestershire:

Blaby

103.5

Charnwood

101.3

Harborough

101.1

Hinckley and Bosworth

101.6

Leicester

101.2

Melton

102.7

North West Leicestershire

103.5

Oadby and Wigston

100.8

Rutland

103.5

Districts in the county of Lincolnshire:

Boston

101.7

East Lindsey

101.8

Lincoln

101.0

North Kesteven

101.6

South Holland

103.0

South Kesteven

103.5

West Lindsey

103.0

Districts in the county of Norfolk:

Breckland

102.0

Broadland

103.4

Great Yarmouth

99.1

Kings Lynn and West Norfolk

100.3

North Norfolk

102.0

Norwich

100.2

South Norfolk

102.0

Districts in the county of Northamptonshire:

Corby

103.5

Daventry

101.4

East Northamptonshire

102.4

Kettering

102.1

Northampton

102.3

South Northamptonshire

103.2

Wellingborough

103.5

Districts in the county of Northumberland:

Alnwick

103.3

Berwick-on-Tweed

101.9

Blyth Valley

100.9

Castle Morpeth

103.3

Tynedale

102.7

Wansbeck

101.2

Districts in the county of North Yorkshire:

Craven

102.0

Hambleton

100.8

Harrogate

101.7

Richmondshire

101.6

Ryedale

103.5

Scarborough

100.6

Selby

103.5

York

101.6

Districts in the county of Nottinghamshire:

Ashfield

100.7

Bassetlaw

102.3

Broxtowe

100.0

Gedling

101.7

Mansfield

102.0

Newark and Sherwood

102.3

Nottingham

101.0

Rushcliffe

101.9

Districts in the county of Oxfordshire:

Cherwell

100.4

Oxford

100.7

South Oxfordshire

101.5

Vale of White Horse

102.5

West Oxfordshire

101.7

Districts in the county of Shropshire:

Bridgnorth

100.1

North Shropshire

100.8

Oswestry

101.5

Shrewsbury and Atcham

100.8

South Shropshire

101.9

The Wrekin

103.2

Districts in the county of Somerset:

Mendip

101.8

Sedgemoor

103.0

South Somerset

103.0

Taunton Deane

103.5

West Somerset

101.7

Districts in the county of Staffordshire:

Cannock Chase

101.4

East Staffordshire

100.5

Lichfield

101.9

Newcastle-upon-Lyme

102.2

South Staffordshire

101.9

Stafford

101.4

Staffordshire Moorlands

101.8

Stoke-on-Trent

99.8

Tamworth

101.5

Districts in the county of Suffolk:

Babergh

101.6

Forest Heath

102.8

Ipswich

100.1

Mid Suffolk

101.8

St. Edmundsbury

101.6

Suffolk Coastal

103.3

Waveney

101.5

Districts in the county of Surrey:

Elmbridge

101.2

Epsom and Ewell

100.7

Guildford

100.5

Mole Valley

102.0

Reigate and Banstead

103.5

Runnymede

100.9

Spelthorne

103.3

Surrey Heath

103.5

Tandridge

101.3

Waverley

101.7

Woking

103.5

Districts in the county of Warwickshire:

North Warwickshire

98.5

Nuneaton and Bedworth

101.7

Rugby

101.9

Stratford-on-Avon

102.0

Warwick

101.6

Districts in the county of West Sussex:

Adur

101.3

Arun

101.3

Chichester

101.8

Crawley

102.7

Horsham

102.6

Mid Sussex

101.5

Worthing

101.1

Districts in the county of Wiltshire:

Kennet

101.7

North Wiltshire

102.1

Salisbury

101.7

Thamesdown

103.1

West Wiltshire

100.8

Councils of Inner London Boroughs

Camden

100.8

Greenwich

100.7

Hackney

103.0

Hammersmith and Fulham

100.9

Islington

100.1

Kensington and Chelsea

100.0

Lambeth

100.8

Lewisham

100.7

Southwark

103.0

Tower Hamlets

102.8

Wandsworth

102.0

Westminster

101.1

Councils of Outer London Boroughs

Barking and Dagenham

100.1

Barnet

100.4

Bexley

100.8

Brent

100.4

Bromley

100.7

Croydon

100.8

Ealing

101.2

Enfield

100.8

Haringey

99.5

Harrow

101.0

Havering

100.3

Hillingdon

101.0

Hounslow

101.4

Kingston upon Thames

101.5

Merton

101.2

Newham

99.5

Redbridge

100.2

Richmond upon Thames

101.3

Sutton

100.6

Waltham Forest

99.8

The Common Council of the City of London

101.0

The Council of the Isles of Scilly

101.5

SCHEDULE 3RECALCULATION OF PROVISIONAL AMOUNTS

Regulations 5 and 6

PART IDAYS PRECEDING THE DAY OF THE CALCULATION

1

1

The amount calculated in accordance with this Part of this Schedule is an amount calculated, under regulation 3, as if it were a calculation under paragraph 5(6) of Schedule 8 to the Act of the authority’s non-domestic rating contribution for the year.

2

For the purposes of sub-paragraph (1) above, Schedule 1 to these Regulations shall have effect subject to paragraph 2 of this Schedule.

2

1

The references to relevant days shall be treated as references to relevant days preceding the day on which the calculations in accordance with this Schedule are made.

2

The amount described in paragraph 6 shall be replaced by the amount calculated in accordance with the formula

A×BCmath

where—

  • A is the amount calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 to these Regulations,

  • B is the number of relevant days preceding the day on which the calculations in accordance with this Schedule are made,

  • C is the number of days in the year for which the calculations in accordance with this Schedule are made.

3

Paragraph 7(c) shall be disregarded.

PART IIDAYS ON AND AFTER THE DAY OF THE CALCULATION

3

1

The amount calculated in accordance with this Part of this Schedule is an amount calculated, under regulations 3 and 4, as if it were a calculation under paragraph 5(2) of Schedule 8 to the Act of the authority’s non-domestic rating contribution for the year.

2

For the purposes of sub-paragraph (1) above, Schedules 1 and 2 to these Regulations shall have effect subject to paragraph 4 of this Schedule.

4

1

The references to relevant days shall be treated as references to relevant days on and after the day on which the calculations in accordance with this Schedule are made.

2

The amount described in paragraph 6 of Schedule 1 shall be replaced by the amount calculated in accordance with the formula

A×BCmath

where—

  • A is the amount calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 to these Regulations,

  • B is the number of relevant days on and after the day on which the calculations in accordance with this Schedule are made,

  • C is the number of days in the year for which the calculations in accordance with this Schedule are made.

3

In paragraph 2 of Schedule 2, the references to 31st December in the immediately preceding year shall be treated as references to the day on which the calculations in accordance with this Schedule are made.

4

Paragraph 2(5) and (6) of Schedule 2 shall be disregarded.

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988 (c. 41), charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contributions are made during the financial year, final calculations and payments being made after the year ends. These Regulations contain rules for the calculation of those contributions.

Regulation 3 and Schedule 1 provide for the calculation of a final non-domestic rating contribution which is broadly the same as the total payable to the charging authority under section 43 and 45 of the Act (modified by regulation 2(2), in the case of a special authority as defined in section 144(6) of the Act, to take account of its non-domestic multiplier). Provision is included in Schedule 1 for the deduction of prescribed percentages of relief granted by the authority under sections 47 and 49 of the Act, of a fixed allowance in respect of costs of collection and recovery, and of amounts in respect of matters such as bad debts and amounts repaid to ratepayers.

Regulation 4 and Schedule 2 provide for the assumptions which are to be made when calculating the provisional amount.

Regulations 5 and 6 provide that where prescribed conditions are fulfilled, the amount calculated under regulation 4 will be replaced by an amount calculated under regulations 5 and 6 and Schedule 3.

These provisions will operate where the amounts expected to be received by the charging authority in respect of non-domestic rates have been substantially reduced during the financial year. Regulations 7 and 8 provide that where a provisional amount has been recalculated under regulations 5 and 6, repayments will be made to the charging authority and further amounts payable by the authority will be reduced.