The Non-Domestic Rating Contributions (Amendment) (England) Regulations 2006
Citation and commencement1.
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 19922.
Rules for the calculation of non-domestic rating contributions3.
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 amounts4.
In Schedule 2—
(a)
in paragraph 2(12), for “0.998” substitute “0.991”; and
(b)
“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
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—
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));
the national cost of collection figure in paragraph 4(4) of that Schedule (regulation 3(b));
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
the losses in collection percentages in paragraph 8(1) of that Schedule (regulation 4(b)).