http://www.legislation.gov.uk/uksi/2011/2993/contents/made

The Non-Domestic Rating Contributions (England) (Amendment) Regulations 2011

Corporation tax

Valuation

Sports clubs

Tax

Charities

en

King's Printer of Acts of Parliament

2017-12-08

RATING AND VALUATION, ENGLAND

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.