The Non-Domestic Rating Contributions (Amendment) (England) Regulations 2006

Statutory Instruments

2006 No. 3167

rating and valuation, england

The Non-Domestic Rating Contributions (Amendment) (England) Regulations 2006

Made

28th November 2006

Laid before Parliament

4th December 2006

Coming into force

31st December 2006

The Secretary of State, in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 4 and 6 of Schedule 8 to, the Local Government Finance Act 1988(1), makes the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rating Contributions (Amendment) (England) Regulations 2006 and shall come into force on 31st December 2006.

Amendment of the Non-Domestic Rating Contributions (England) Regulations 1992

2.  The Non-Domestic Rating Contributions (England) Regulations 1992(2) are amended as follows in relation to financial years beginning on or after 1st April 2007.

Rules for the calculation of non-domestic rating contributions

3.  In Schedule 1—

(a) in paragraph 1(4), for “2006” substitute “2007”; and

(b) in paragraph 4(4), for “2006” substitute “2007”.

Assumptions relating to provisional amounts

4.  In Schedule 2—

(a) in paragraph 2(12), for “0.998” substitute “0.991”; and

(b) for the table in paragraph 8(1) substitute—

“Name or description of authority	Percentage
The council of a metropolitan district	0.9
The council of a non-metropolitan district which has the functions of a county council	0.7
The council of a non-metropolitan district which does not have the functions of a county council	0.4
The council of an inner London borough and the Common Council of the City of London	1.0
The council of an outer London borough	1.0
The Council of the Isles of Scilly and the Isle of Wight Council	0.7”.

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

Phil Woolas

Minister of State

Department for Communities and Local Government

28th November 2006

EXPLANATORY NOTE

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988 (“the 1988 Act”), billing authorities are required to pay amounts (called non-domestic rating contributions) to an account held by the Secretary of State (“the national non-domestic rating pool”). The national non-domestic rating pool is subsequently distributed to authorities under the rules in Part III of Schedule 8 to the 1988 Act. Payments into the national non-domestic rating pool in respect of the provisional amount of the non-domestic rating contributions are made during the financial year. Final calculations and adjustments of those contributions are made after the year ends.

These Regulations amend the rules contained in the Non-Domestic Rating Contributions (England) Regulations 1992 (“the 1992 Regulations”) for the calculation of non-domestic rating contributions and the assumptions to be made in calculating the provisional amount of the non-domestic rating contributions for financial years beginning on or after 1st April 2007. They make amendments in relation to—

(a) the offset for a special authority (the definition of “special authority” is given in section 144(6) of the 1988 Act) in paragraph 1(4) of Schedule 1 to the 1992 Regulations (regulation 3(a));

(b) the national cost of collection figure in paragraph 4(4) of that Schedule (regulation 3(b));

(c) the buoyancy factor (which is one of the assumptions billing authorities use in calculating the provisional amount) in paragraph 2(12) of Schedule 2 to the 1992 Regulations (regulation 4(a)); and

(d) the losses in collection percentages in paragraph 8(1) of that Schedule (regulation 4(b)).

(1)

1988. c.41. These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672), see the reference to the Local Government Finance Act 1988 in Schedule 1.

(2)

S.I. 1992/3082. Relevant amendments are made by S.I. 1993/1496 and 3082, 1994/1431 and 3139, 1995/3181, 1996/3245, 1997/3031, 1998/3038, 1999/3275, 2000/3208, 2001/3944, 2002/3021, 2003/3130, 2004/3234 and 2005/3333.