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The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2017

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Statutory Instruments

2017 No. 536

Local Government, England

The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2017

Made

5th April 2017

Laid before Parliament

7th April 2017

Coming into force

1st May 2017

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 11 and 123(1)(a) of the Local Government Act 2003(1).

Citation, commencement and application

1.—(1) These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2017 and come into force on 1st May 2017.

(2) The amendments made by regulation 2(2) apply in relation to a financial year commencing on or after 1st April 2016.

Amendment to the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

2.—(1) The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003(2) are amended as follows.

(2) In regulation 23 (use of capital receipts)—

(a)at the end of paragraph (i) omit “or”;

(b)after paragraph (j) insert—

“or

(k)in the case of a Mayoral development corporation established under Chapter 2 of Part 8 of the Localism Act 2011(3), to meet any liability to pay corporation tax.”.

(3) In the Schedule (calculation of the sub-liability), in paragraph 9 at the end insert—

“(f)2.441789231 in the financial year 2017 to 2018, except in relation to Cambridge City Council where it means 2.438300307;

(g)2.417613100 in the financial year 2018 to 2019;

(h)2.393676336 in the financial year 2019 to 2020; and

(i)2.369976571 in the financial year 2020 to 2021.”.

(4) In the Schedule, for Table A (assumed debt for each quarter in a year) and Table B (local authority share cap for each quarter in a year) substitute the tables set out in the Schedule to these Regulations.

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

Bourne of Aberystwyth

Parliamentary Under Secretary of State

Department for Communities and Local Government

5th April 2017

Regulation 2(4)

SCHEDULETables to be substituted in the Schedule to the 2003 Regulations

“Table A – Assumed debt for each quarter in a year

Authority02012-132013-142014-152015-162016-172017-182018-192019-202020-21
Adur20,897.1324,452.5227,421.8528,613.1328,900.2429,190.2429,482.1429,776.9630,074.73
Arun26,635.4331,167.1134,951.8136,470.2236,836.1637,205.8037,577.8537,953.6338,333.17
Ashfield38,454.7344,997.3250,461.4552,653.6453,181.9853,715.6354,252.7954,795.3255,343.27
Ashford38,994.0245,628.3651,169.1353,392.0653,927.8054,468.9455,013.6355,563.7656,119.40
Babergh31,593.7336,969.0141,458.2443,259.3043,693.3744,131.8244,573.1345,018.8745,469.05
Barking and Dagenham75,238.9888,039.9698,730.86103,020.01104,053.72105,097.85106,148.83107,210.32108,282.42
Barnet69,838.3981,720.5391,644.0495,625.3296,584.8497,554.0298,529.5699,514.86100,510.01
Barnsley158,381.56185,328.21207,833.06216,861.91219,037.93221,235.88223,448.23225,682.72227,939.54
Barrow37,241.6543,577.8648,869.6250,992.6551,504.3252,021.1452,541.3553,066.7753,597.44
Basildon76,575.6689,604.05100,484.89104,850.24105,902.32106,965.00108,034.65109,114.99110,206.14
Bassetlaw50,738.3459,370.8466,580.3869,472.8270,169.9270,874.0471,582.7872,298.6173,021.60
Birmingham546,499.59639,479.69717,133.25748,287.54755,795.96763,380.01771,013.81778,723.95786,511.19
Blackpool37,533.7243,919.6249,252.8951,392.5751,908.2552,429.1252,953.4253,482.9554,017.78
Bolsover55,367.4064,787.4872,654.7775,811.1076,571.8077,340.1678,113.5778,894.7079,683.65
Bournemouth20,485.9123,971.3326,882.2328,050.0628,331.5228,615.8228,901.9729,190.9929,482.90
Brent56,224.0665,789.8873,778.9176,984.0777,756.5478,536.7979,322.1680,115.3880,916.53
Brentwood22,942.4026,845.7730,105.7131,413.5931,728.8032,047.1832,367.6532,691.3333,018.24
Brighton and Hove50,783.6059,423.8066,639.7769,534.7970,232.5270,937.2771,646.6472,363.1073,086.74
Bristol80,034.2493,651.07105,023.35109,585.86110,685.46111,796.13112,914.10114,043.24115,183.67
Broxtowe39,863.3146,645.5552,309.8354,582.3255,130.0155,683.2156,240.0456,802.4457,370.47
Bury140,488.96164,391.41184,353.85192,362.70194,292.89196,242.53198,204.96200,187.00202,188.87
Cambridge76,222.1389,190.38100,020.98104,366.18105,413.40106,471.17107,535.89108,611.24109,697.36
Camden135,367.59158,398.70177,633.43185,350.33187,210.16189,088.73190,979.61192,889.41194,818.30
Cannock Chase45,036.1752,698.5159,097.8261,665.2062,283.9562,908.9463,538.0364,173.4164,815.15
Canterbury36,749.6543,002.1548,224.0050,318.9950,823.9051,333.8951,847.2352,365.7052,889.36
Castle Point12,718.6014,882.5116,689.7317,414.7817,589.5217,766.0217,943.6818,123.1218,304.35
Central Bedfordshire53,786.6562,937.7870,580.4773,646.6874,385.6675,132.0975,883.4176,642.2477,408.67
Charnwood42,123.0149,289.7255,275.0957,676.3958,255.1358,839.6959,428.0960,022.3760,622.59
Cheltenham16,391.2719,180.0421,509.1122,443.5322,668.7322,896.2023,125.1623,356.4223,589.98
Cheshire West and Chester110,158.94128,901.12144,553.89150,833.72152,347.20153,875.93155,414.69156,968.84158,538.53
Chesterfield74,551.5087,235.5197,828.72102,078.68103,102.95104,137.54105,178.91106,230.70107,293.01
City of London6,480.577,583.158,503.998,873.438,962.479,052.409,142.939,234.369,326.70
City of York76,730.7689,785.54100,688.41105,062.60106,116.81107,181.65108,253.46109,336.00110,429.36
Colchester47,525.7155,611.6262,364.6765,073.9765,726.9366,386.4767,050.3367,720.8468,398.04
Corby34,708.0040,613.1445,544.8947,523.4848,000.3448,482.0048,966.8249,456.4949,951.06
Cornwall39,261.8845,941.8051,520.6353,758.8354,298.2554,843.1155,391.5455,945.4556,504.91
Crawley86,166.07100,826.16113,069.72117,981.79119,165.64120,361.41121,565.02122,780.67124,008.48
Croydon84,855.0099,292.02111,349.29116,186.62117,352.45118,530.02119,715.32120,912.48122,121.60
Dacorum119,956.75140,365.90157,410.87164,249.24165,897.34167,562.04169,237.66170,930.04172,639.34
Darlington45,573.0053,326.6859,802.2662,400.2463,026.3863,658.8164,295.4064,938.3665,587.74
Dartford28,367.6233,194.0237,224.8538,842.0039,231.7539,625.4240,021.6740,421.8940,826.11
Derby113,840.21133,208.71149,384.56155,874.25157,438.31159,018.13160,608.31162,214.39163,836.54
Doncaster143,998.95168,498.58188,959.77197,168.72199,147.13201,145.48203,156.93205,188.50207,240.39
Dover29,610.5434,648.4038,855.8440,543.8540,950.6741,361.5941,775.2142,192.9642,614.89
Dudley222,387.19260,223.60291,823.18304,500.80307,556.20310,642.38313,748.81316,886.29320,055.16
Durham162,661.42190,336.24213,449.22222,722.06224,956.880.000.000.000.00
Ealing58,459.8368,406.0476,712.7580,045.3780,848.5681,659.8482,476.4383,301.2084,134.21
East Devon27,001.2631,595.1935,431.8736,971.1337,342.1037,716.8138,093.9838,474.9238,859.67
East Riding120,495.95140,996.83158,118.42164,987.53166,643.04168,315.22169,998.37171,698.35173,415.34
Eastbourne14,411.3516,863.2618,911.0019,732.5519,930.5520,130.5420,331.8520,535.1720,740.52
Enfield54,891.6264,230.7472,030.4375,159.6475,913.8076,675.5677,442.3278,216.7478,998.91
Epping Forest62,811.7973,498.4482,423.5386,004.2486,867.2287,738.8988,616.2889,502.4490,397.47
Exeter17,675.8120,683.1323,194.7324,202.3724,445.2224,690.5224,937.4325,186.8025,438.67
Fareham18,663.0621,838.3524,490.2425,554.1625,810.5826,069.5726,330.2726,593.5726,859.51
Gateshead233,638.68273,389.40306,587.73319,906.76323,116.75326,359.07329,622.67332,918.89336,248.08
Gloucester19,441.1722,748.8425,511.2926,619.5726,886.680.000.000.000.00
Gosport18,841.9422,047.6724,724.9725,799.0926,057.9626,319.4426,582.6326,848.4627,116.94
Gravesham38,324.5944,845.0550,290.6952,475.4653,002.0053,533.8554,069.1954,609.8855,155.98
Great Yarmouth30,516.4435,708.4440,044.6041,784.2542,203.5242,627.0143,053.2843,483.8143,918.65
Greenwich84,205.7698,532.33110,497.34115,297.66116,454.57117,623.14118,799.37119,987.36121,187.24
Guildford63,911.6374,785.4083,866.7787,510.1888,388.2789,275.2190,167.9691,069.6491,980.34
Hackney41,037.1048,019.0653,850.1256,189.5356,753.3457,322.8357,896.0658,475.0259,059.77
Hammersmith and Fulham67,006.9478,407.3387,928.5291,748.3992,669.0093,598.8994,534.8895,480.2396,435.03
Haringey84,735.9799,152.74111,193.09116,023.63117,187.83118,363.75119,547.39120,742.87121,950.29
Harlow72,450.6484,777.2295,071.9299,202.11100,197.52101,202.95102,214.98103,237.13104,269.50
Harrogate44,677.2452,278.5258,626.8261,173.7461,787.5762,407.5763,031.6563,661.9764,298.59
Harrow36,046.3442,179.1847,301.1049,355.9949,851.2450,351.4750,854.9951,363.5451,877.17
Havering54,765.5664,083.2471,865.0274,987.0475,739.4776,499.4877,264.4878,037.1278,817.49
High Peak32,695.3138,258.0142,903.7744,767.6345,216.8445,670.5646,127.2746,588.5447,054.43
Hillingdon76,870.2889,948.80100,871.49105,253.64106,309.77107,376.53108,450.30109,534.80110,630.15
Hinckley and Bosworth34,436.1440,295.0245,188.1547,151.2547,624.3748,102.2648,583.2849,069.1149,559.80
Hounslow68,369.1780,001.3389,716.0993,613.6194,552.9495,501.7396,456.7597,421.3298,395.53
Ipswich49,110.8057,466.3964,444.6867,244.3367,919.0768,600.6169,286.6169,979.4870,679.28
Islington127,317.36148,978.83167,069.69174,327.66176,076.89177,843.74179,622.18181,418.40183,232.58
Kensington and Chelsea57,412.6367,180.6875,338.5978,611.5179,400.3180,197.0580,999.0281,809.0182,627.10
Kettering37,916.7344,367.7949,755.4851,917.0052,437.9452,964.1353,493.7754,028.7154,569.00
Kingston upon Hull169,997.37198,920.31223,075.67232,766.71235,102.33237,461.46239,836.08242,234.44244,656.78
Kingston upon Thames38,583.5745,148.0950,630.5352,830.0653,360.1653,895.6154,434.5654,978.9155,528.70
Kirklees131,265.27153,598.42172,250.24179,733.28181,536.75183,358.38185,191.97187,043.89188,914.33
Lambeth107,044.15125,256.38140,466.56146,568.82148,039.51149,525.02151,020.27152,530.47154,055.78
Lancaster62,101.7172,667.5481,491.7385,031.9785,885.1986,747.0087,614.4788,490.6289,375.53
Leeds383,988.95449,319.90503,881.89525,771.94531,047.61536,376.42541,740.18547,157.58552,629.16
Leicester103,774.44121,430.36136,175.95142,091.81143,517.58144,957.71146,407.29147,871.36149,350.08
Lewes23,792.4927,840.4831,221.2232,577.5632,904.4433,234.6233,566.9733,902.6434,241.67
Lewisham34,801.4940,722.5445,667.5747,651.5048,129.6448,612.6049,098.7249,589.7150,085.61
Lincoln31,764.9637,169.3841,682.9443,493.7743,930.1944,371.0144,814.7245,262.8745,715.50
Luton44,445.9552,007.8758,323.3160,857.0461,467.6962,084.4962,705.3363,332.3963,965.71
Manchester165,611.08193,787.75217,319.86226,760.85229,036.20231,334.46233,647.81235,984.29238,344.13
Mansfield45,719.2153,497.7759,994.1362,600.4463,228.5963,863.0564,501.6865,146.7065,798.17
Medway Towns14,969.4017,516.2519,643.2920,496.6520,702.3220,910.0621,119.1621,330.3521,543.65
Melton16,080.6218,816.5321,101.4722,018.1822,239.1122,462.2722,686.8922,913.7623,142.90
Mid Devon16,639.5519,470.5721,834.9222,783.4923,012.1123,243.0223,475.4523,710.2123,947.31
Mid Suffolk26,888.9631,463.7835,284.5136,817.3637,186.7937,559.9537,935.5538,314.9038,698.05
Milton Keynes84,580.4498,970.75110,989.00115,810.68116,972.74118,146.51119,327.97120,521.25121,726.46
North East Derbyshire85,366.2699,890.26112,020.18116,886.65118,059.51119,244.18120,436.62121,640.98122,857.39
New Forest50,697.1359,322.6166,526.3069,416.3970,112.9370,816.4871,524.6472,239.8972,962.29
Newark and Sherwood52,882.6961,880.0369,394.2772,408.9573,135.5173,869.3974,608.0875,354.1676,107.71
Newcastle upon Tyne250,179.66292,744.62328,293.30342,555.28345,992.53349,464.40352,959.04356,488.63360,053.52
Newham65,010.8876,071.6885,309.2489,015.3289,908.5190,810.7091,718.8092,635.9993,562.35
North Kesteven37,232.5743,567.2248,857.7050,980.2151,491.7552,008.4552,528.5353,053.8253,584.36
North Tyneside184,226.09215,569.87241,747.04252,249.21254,780.32257,336.91259,910.28262,509.39265,134.48
North Warwickshire32,433.8537,952.0742,560.6844,409.6344,855.2545,305.3545,758.4046,215.9846,678.14
Northampton99,891.91116,887.27131,081.18136,775.71138,148.14139,534.39140,929.73142,339.03143,762.42
Northumberland71,694.9683,892.9794,080.2998,167.4199,152.43100,147.38101,148.85102,160.34103,181.94
Norwich80,918.7594,686.07106,184.03110,796.96111,908.71113,031.66114,161.98115,303.60116,456.64
Nottingham158,958.55186,003.37208,590.20217,651.95219,835.90222,041.85224,262.26226,504.89228,769.94
Nuneaton46,136.3353,985.8560,541.4963,171.5863,805.4564,445.7165,090.1665,741.0766,398.48
North West Leicestershire43,259.1050,619.1056,765.9059,231.9759,826.3160,426.6461,030.9061,641.2162,257.63
Oadby and Wigston10,441.7712,218.3113,702.0114,297.2614,440.7214,585.6314,731.4814,878.8015,027.59
Oldham-534.48-625.42-701.36-731.83-739.18-746.59-754.06-761.60-769.22
Oxford City76,065.9589,007.6399,816.04104,152.33105,197.41106,253.01107,315.54108,388.70109,472.59
Poole27,813.8832,546.0636,498.2138,083.7938,465.9338,851.9239,240.4439,632.8440,029.17
Portsmouth59,023.6669,065.8077,452.6280,817.3881,628.3282,447.4283,271.8984,104.6184,945.66
Reading68,937.7180,666.6090,462.1494,392.0795,339.2196,295.9097,258.8598,231.4499,213.76
Redbridge25,876.8930,279.5233,956.4435,431.6035,787.1236,146.2336,507.6936,872.7737,241.50
Redditch51,048.1059,733.3166,986.8669,896.9670,598.3271,306.7472,019.8172,740.0073,467.40
Richmondshire15,098.4317,667.2419,812.6120,673.3320,880.7721,090.2921,301.2021,514.2121,729.35
Rotherham175,518.20205,380.44230,320.27240,326.04242,737.50245,173.26247,624.99250,101.24252,602.25
Rugby42,965.0250,274.9856,379.9958,829.3059,419.6060,015.8560,616.0061,222.1661,834.39
Runnymede33,738.4639,478.6444,272.6246,195.9546,659.4947,127.6947,598.9748,074.9648,555.71
Salford81,592.9395,474.95107,068.717,657.437,734.27113,973.39115,113.13116,264.26117,426.90
Sandwell258,786.28302,815.55339,587.16354,339.79357,895.28361,486.59365,101.46368,752.47372,440.00
Sedgemoor19,032.8022,270.9924,975.4126,060.4226,321.9126,586.0426,851.9027,120.4227,391.62
Selby33,508.6539,209.7343,971.0645,881.2946,341.6746,806.6947,274.7547,747.5048,224.98
Sheffield207,743.67243,088.67272,607.51284,450.35287,304.57290,187.53293,089.40296,020.30298,980.50
Shepway20,046.9623,457.7126,306.2327,449.0527,724.4828,002.6828,282.7028,565.5328,851.19
Shropshire47,290.9455,336.9062,056.6064,752.5165,402.2566,058.5366,719.1167,386.3068,060.17
Slough58,522.4968,479.3776,794.9880,131.1780,935.2281,747.3782,564.8483,390.4984,224.39
Solihull94,185.78110,210.31123,593.42128,962.66130,256.69131,563.76132,879.39134,208.19135,550.27
South Cambridgeshire70,123.5982,054.2592,018.2996,015.8296,979.2697,952.4098,931.9299,921.24100,920.46
South Derbyshire32,014.9637,461.9142,011.0043,836.0744,275.9344,720.2245,167.4245,619.0946,075.28
South Holland35,784.2741,872.5146,957.1948,997.1549,488.7949,985.3950,485.2450,990.0951,499.99
South Kesteven64,711.7475,721.6484,916.7088,605.7289,494.8090,392.8491,296.7792,209.7393,131.83
South Tyneside193,648.94226,595.90254,111.99265,151.33267,811.89270,499.26273,204.25275,936.29278,695.66
Southampton64,529.5175,508.4084,677.5788,356.2089,242.7890,138.2991,039.6791,950.0792,869.57
Southend-on-Sea34,398.4640,250.9345,138.7047,099.6547,572.2548,049.6248,530.1249,015.4249,505.57
Southwark153,413.40179,514.78201,313.69210,059.33212,167.09214,296.09216,439.05218,603.44220,789.47
St Albans64,606.0875,598.0184,778.0588,461.0589,348.6890,245.2591,147.7092,059.1892,979.77
Stevenage73,730.0486,274.2896,750.78100,953.90101,966.89102,990.08104,019.98105,060.18106,110.78
Stockport151,911.84177,757.75199,343.30208,003.33210,090.47212,198.63214,320.61216,463.82218,628.46
Stoke-on-Trent94,709.93110,823.64124,281.22129,680.35130,981.58132,295.92133,618.88134,955.07136,304.62
Stroud30,236.2935,380.6239,676.9741,400.6541,816.0742,235.6842,658.0443,084.6243,515.46
Sutton46,185.6954,043.6160,606.2663,239.1763,873.7264,514.6665,159.8065,811.4066,469.52
Swindon52,761.1561,737.8069,234.7772,242.5372,967.4273,699.6174,436.6175,180.9875,932.78
Tamworth40,748.3647,681.1853,471.2255,794.1656,354.0156,919.5057,488.6958,063.5858,644.21
Tandridge23,678.3927,706.9731,071.4932,421.3332,746.6533,075.2433,406.0033,740.0634,077.46
Taunton Deane36,059.8542,194.9847,318.8249,374.4849,869.9150,370.3350,874.0451,382.7851,896.60
Tendring20,437.1223,914.2426,818.2127,983.2728,264.0528,547.6728,833.1529,121.4829,412.69
Thanet8,979.2910,507.0011,782.8912,294.7712,418.1412,542.7512,668.1812,794.8612,922.81
Thurrock63,409.8174,198.2083,208.2786,823.0787,694.2688,574.2389,459.9790,354.5791,258.12
Tower Hamlets47,929.2556,083.8162,894.2065,626.5066,285.0166,950.1567,619.6568,295.8568,978.80
Uttlesford30,662.6135,879.4840,236.4141,984.3942,405.6742,831.1943,259.5043,692.0944,129.01
Waltham Forest49,625.5358,068.7065,120.1267,949.1268,630.9369,319.6170,012.8170,712.9471,420.06
Wandsworth139,682.48163,447.72183,295.57191,258.44193,177.56195,116.00197,067.16199,037.83201,028.21
Warwick77,253.9990,397.79101,375.01105,779.03106,840.43107,912.52108,991.65110,081.57111,182.38
Waveney29,570.0834,601.0638,802.7540,488.4540,894.7141,305.0741,718.1242,135.3042,556.66
Waverley63,330.6774,105.6083,104.4286,714.7187,584.8288,463.6989,348.3290,241.8191,144.22
Wealden21,001.1524,574.2427,558.3528,755.5629,044.1029,335.5429,628.8929,925.1830,224.43
Welwyn Hatfield103,478.62121,084.22135,787.77141,686.77143,108.48144,544.50145,989.95147,449.85148,924.35
West Lancashire96,651.20113,095.20126,828.62132,338.41133,666.31135,007.59136,357.67137,721.24139,098.46
Westminster84,961.9199,417.12111,489.58116,333.01117,500.31118,679.37119,866.16121,064.82122,275.47
Wigan366,658.73429,041.16481,140.65502,042.76507,080.33512,168.63517,290.32522,463.22527,687.86
Wiltshire37,942.1244,397.5049,788.8051,951.7752,473.0652,999.6053,529.6054,064.8954,605.54
Winchester54,261.2663,493.1471,203.2774,296.5475,042.0475,795.0576,553.0077,318.5378,091.71
Woking33,315.6938,983.9443,717.8545,617.0846,074.8146,537.1447,002.5247,472.5447,947.27
Wokingham34,261.4840,090.6444,958.9446,912.0947,382.8147,858.2748,336.8548,820.2249,308.42
Wolverhampton183,247.26214,424.50240,462.58250,908.95253,426.61255,969.62258,529.32261,114.61263,725.76

Table B – Local authority share cap for each quarter in a year

Authority2012-132013-142014-152015-162016-172017-182018-192019-202020-21
Adur22,043.6325,794.0828,926.3230,182.9630,485.8230,791.7331,099.6531,410.6431,724.75
Arun22,716.2926,581.1929,809.0131,103.9931,416.1031,731.3432,048.6532,369.1432,692.83
Ashfield40,712.7047,639.4653,424.4455,745.3456,304.7056,869.6957,438.3958,012.7758,592.90
Ashford35,598.0541,654.6146,712.8348,742.1749,231.2549,725.2750,222.5250,724.7451,231.99
Babergh23,928.3227,999.4331,399.4732,763.5533,092.3033,424.3733,758.6134,096.2034,437.16
Barking and Dagenham95,218.96111,419.29124,949.20130,377.34131,685.57133,006.97134,337.04135,680.41137,037.21
Barnet128,234.24150,051.70168,272.83175,583.08177,344.91179,124.48180,915.72182,724.88184,552.13
Barnsley122,104.47142,879.03160,229.17167,189.98168,867.59170,562.09172,267.71173,990.39175,730.29
Barrow31,188.2936,494.5940,926.2242,704.1743,132.6743,565.4844,001.1444,441.1544,885.56
Basildon75,511.7288,359.1099,088.75103,393.45104,430.91105,478.83106,533.62107,598.95108,674.94
Bassetlaw40,712.4747,639.1953,424.1355,745.0356,304.3856,869.3757,438.0658,012.4458,592.57
Birmingham455,430.25532,916.04597,629.31623,592.02629,849.23636,169.46642,531.15648,956.47655,446.03
Blackpool61,560.8572,034.6680,782.0084,291.4085,137.1985,991.5086,851.4287,719.9388,597.13
Bolsover33,203.0138,852.0943,569.9945,462.8045,918.9846,379.7546,843.5547,311.9847,785.10
Bournemouth35,011.2240,967.9445,942.7847,938.6648,419.6948,905.5649,394.6149,888.5650,387.44
Brent95,762.99112,055.87125,663.08131,122.24132,437.94133,766.89135,104.56136,455.61137,820.16
Brentwood27,653.3632,358.2436,287.5837,864.0138,243.9438,627.7039,013.9839,404.1239,798.16
Brighton and Hove90,455.27105,845.11118,698.14123,854.72125,097.50126,352.79127,616.32128,892.48130,181.40
Bristol154,795.11181,131.58203,126.82211,951.22214,077.97216,226.14218,388.40220,572.28222,778.01
Broxtowe30,562.4635,762.2840,104.9841,847.2642,267.1642,691.2943,118.2043,549.3843,984.88
Bury103,379.74120,968.52135,658.02141,551.38142,971.73144,406.38145,850.45147,308.95148,782.04
Cambridge94,298.23110,341.90123,740.9974,858.54130,412.22100,632.51117,260.07118,432.67119,616.99
Camden347,384.29406,487.40455,848.14475,651.47480,424.23485,245.05490,097.50494,998.48499,948.46
Cannock Chase38,336.1744,858.5950,305.8752,491.3053,018.0153,550.0254,085.5254,626.3755,172.64
Canterbury39,539.3846,266.5151,884.7754,138.7954,682.0255,230.7355,783.0456,340.8756,904.28
Castle Point11,057.0212,938.2414,509.3615,139.6915,291.6015,445.0515,599.5015,755.4915,913.05
Central Bedfordshire37,555.6143,945.2349,281.6151,422.5451,938.5252,459.7052,984.3053,514.1454,049.28
Charnwood48,264.0556,475.5863,333.5466,084.9366,748.0467,417.8268,092.0068,772.9269,460.65
Cheltenham28,951.1333,876.8137,990.5539,640.9740,038.7340,440.5040,844.9041,253.3541,665.89
Cheshire West and Chester86,488.37101,203.30113,492.66118,423.10119,611.37120,811.61122,019.73123,239.93124,472.33
Chesterfield67,794.7679,329.2088,962.3492,827.1193,758.5594,699.3795,646.3796,602.8397,568.86
City of London25,727.9930,105.2833,761.0435,227.7235,581.2035,938.2436,297.6236,660.6037,027.20
City of York86,436.12101,142.15113,424.08118,351.55119,539.10120,738.62121,946.01123,165.47124,397.12
Colchester37,141.3543,460.4948,738.0150,855.3251,365.6151,881.0452,399.8552,923.8553,453.09
Corby29,839.1234,915.8739,155.7940,856.8341,266.7941,680.8842,097.6942,518.6742,943.86
Cornwall79,921.9893,519.71104,876.03109,432.14110,530.20111,639.32112,755.71113,883.27115,022.10
Crawley75,601.4588,464.1099,206.51103,516.32104,555.01105,604.17106,660.22107,726.82108,804.09
Croydon147,537.23172,638.85193,602.80202,013.45204,040.48206,087.93208,148.81210,230.30212,332.60
Dacorum114,275.00133,717.47149,955.10156,469.58158,039.61159,625.46161,221.72162,833.94164,462.28
Darlington46,027.7453,858.7960,398.9963,022.8963,655.2764,294.0264,936.9665,586.3366,242.19
Dartford29,695.3134,747.6038,967.0840,659.9241,067.9141,480.0141,894.8142,313.7642,736.89
Derby90,836.02106,290.64119,197.77124,376.06125,624.06126,884.64128,153.49129,435.02130,729.37
Doncaster146,877.27171,866.61192,736.78201,109.81203,127.78205,166.07207,217.73209,289.91211,382.80
Dover21,543.4225,208.7728,269.9329,498.0529,794.0430,093.0130,393.9430,697.8831,004.86
Dudley168,376.76197,023.97220,949.06230,547.72232,861.06235,197.71237,549.69239,925.19242,324.44
Durham140,190.80164,042.52183,962.590.000.000.000.000.000.00
Ealing111,434.12130,393.25146,227.22152,579.74154,110.75155,657.17157,213.75158,785.88160,373.74
East Devon31,670.5637,058.9241,559.0743,364.5143,799.6444,239.1544,681.5445,128.3545,579.64
East Riding96,140.23112,497.29126,158.11131,638.77132,959.65134,293.84135,636.78136,993.15138,363.08
Eastbourne20,615.1224,122.5227,051.7828,226.9828,510.2228,796.3029,084.2729,375.1129,668.86
Enfield100,041.28117,062.06131,277.19136,980.24138,354.72139,743.04141,140.47142,551.88143,977.40
Epping Forest61,518.3871,984.9780,726.2884,233.2685,078.4685,932.1986,791.5187,659.4288,536.02
Exeter31,110.1236,403.1240,823.6442,597.1343,024.5543,456.2943,890.8544,329.7644,773.05
Fareham14,336.0816,775.1918,812.2419,629.5019,826.4620,025.4120,225.6620,427.9220,632.20
Gateshead202,547.20237,008.08265,788.54277,335.15280,117.97282,928.81285,758.10288,615.68291,501.84
Gloucester17,096.5320,005.2922,434.580.000.000.000.000.000.00
Gosport20,369.6123,835.2526,729.6227,890.8328,170.6928,453.3728,737.9029,025.2829,315.53
Gravesham38,300.9044,817.3250,259.5952,443.0152,969.2353,500.7554,035.7654,576.1255,121.88
Great Yarmouth26,774.2331,329.5335,133.9536,660.2737,028.1237,399.6837,773.6838,151.4238,532.93
Greenwich170,075.48199,011.71223,178.18232,873.67235,210.36237,570.58239,946.29242,345.75244,769.21
Guildford50,705.9159,332.8966,537.8269,428.4170,125.0770,828.7471,537.0272,252.3972,974.92
Hackney238,412.60278,975.54312,852.21326,443.39329,718.97333,027.54336,357.82339,721.40343,118.61
Hammersmith and Fulham288,611.97337,715.71378,725.340.0019,826.70215,921.07218,080.28220,261.09222,463.70
Haringey126,610.30148,151.47166,141.85173,359.52175,099.04176,856.07178,624.63180,410.88182,214.99
Harlow72,771.3785,152.5295,492.7999,641.27100,641.08101,650.97102,667.48103,694.15104,731.09
Harrogate58,063.3267,942.0776,192.4479,502.4580,300.1981,105.9681,917.0282,736.1983,563.56
Harrow56,785.3966,446.7274,515.5077,752.6778,532.8579,320.8980,114.1080,915.2481,724.39
Havering79,696.0593,255.34104,579.56109,122.79110,217.75111,323.73112,436.96113,561.33114,696.95
High Peak28,593.9033,458.8037,521.7839,151.8439,544.6939,941.5040,340.9240,744.3341,151.77
Hillingdon85,784.97100,380.21112,569.62117,459.96118,638.57119,829.05121,027.34122,237.62123,459.99
Hinckley and Bosworth30,453.7235,635.0439,962.2941,698.3642,116.7742,539.3942,964.7943,394.4443,828.38
Hounslow144,307.17168,859.24189,364.22197,590.74199,573.39201,576.01203,591.77205,627.69207,683.97
Ipswich41,305.4448,333.0454,202.2456,556.9457,124.4457,697.6658,274.6358,857.3859,445.95
Islington277,131.75324,282.27363,660.64379,459.09383,266.63387,112.53390,983.66394,893.49398,842.43
Kensington and Chelsea85,116.1499,597.60111,691.97116,544.19117,713.61118,894.81120,083.76121,284.59122,497.44
Kettering26,189.2430,645.0134,366.3135,859.2836,219.1036,582.5436,948.3637,317.8537,691.02
Kingston upon Hull114,368.25133,826.58150,077.46156,597.25158,168.57159,755.72161,353.27162,966.81164,596.47
Kingston upon Thames50,545.0359,144.6466,326.7269,208.1469,902.5870,604.0271,310.0672,023.1672,743.39
Kirklees147,568.56172,675.52193,643.92202,056.36204,083.82206,131.71208,193.02210,274.95212,377.70
Lambeth244,602.59286,218.68320,974.90334,918.96338,279.58341,674.05345,090.79348,541.70352,027.12
Lancaster52,431.9361,352.5868,802.7771,791.7572,512.1273,239.7573,972.1474,711.8675,458.98
Leeds421,406.71493,103.83552,982.61577,005.73582,795.49588,643.56594,529.99600,475.29606,480.05
Leicester124,789.53146,020.92163,752.59170,866.47172,580.97174,312.73176,055.86177,816.42179,594.58
Lewes29,635.5134,677.6238,888.6140,578.0440,985.2041,396.4741,810.4342,228.5442,650.82
Lewisham141,137.15165,149.88185,204.42193,250.23195,189.33197,147.96199,119.44201,110.63203,121.74
Lincoln38,799.5345,400.7950,913.9153,125.7653,658.8354,197.2754,739.2455,286.6355,839.50
Luton47,712.3755,830.0462,609.6265,329.5665,985.0866,647.2167,313.6867,986.8268,666.69
Manchester187,159.26219,002.09245,596.04256,265.42258,836.82261,434.13264,048.47266,688.95269,355.84
Mansfield34,754.0740,667.0445,605.3347,586.5648,064.0548,546.3549,031.8149,522.1350,017.35
Medway Towns19,346.5922,638.1825,387.1926,490.0826,755.8827,024.3627,294.6127,567.5527,843.23
Melton11,086.8412,973.1314,548.4815,180.5115,332.8315,486.6915,641.5615,797.9715,955.95
Mid Devon16,941.3619,823.7222,230.9623,196.7423,429.4923,664.6023,901.2424,140.2624,381.66
Mid Suffolk23,094.5927,023.8430,305.4131,621.9731,939.2732,259.7632,582.3632,908.1833,237.26
Milton Keynes61,133.5971,534.7180,221.3483,706.3884,546.3185,394.6986,248.6387,111.1287,982.23
North East Derbyshire47,197.9455,228.0861,934.5664,625.1765,273.6365,928.6266,587.9167,253.7967,926.32
New Forest42,064.6349,221.4055,198.4757,596.4558,174.3858,758.1359,345.7159,939.1760,538.56
Newark and Sherwood32,470.2437,994.6542,608.4344,459.4644,905.5745,356.1845,809.7446,267.8346,730.51
Newcastle upon Tyne189,657.22221,925.04248,873.92259,685.71262,291.43264,923.40267,572.64270,248.36272,950.84
Newham130,101.24152,236.35170,722.78178,139.46179,926.93181,732.41183,549.74185,385.24187,239.09
North Kesteven29,346.5934,339.5438,509.4840,182.4440,585.6340,992.8941,402.8241,816.8542,235.02
North Tyneside137,339.92160,706.60180,221.59188,050.92189,937.85191,843.78193,762.22195,699.84197,656.84
North Warwickshire23,536.4927,540.9330,885.2932,227.0432,550.4132,877.0333,205.8033,537.8633,873.24
Northampton78,609.0191,983.36103,153.12107,634.38108,714.40109,805.29110,903.35112,012.38113,132.51
Northumberland102,228.35119,621.24134,147.13139,974.86141,379.39142,798.06144,226.04145,668.30147,124.99
Norwich80,409.8694,090.60105,516.25110,100.17111,204.93112,320.82113,444.03114,578.47115,724.25
Nottingham152,721.45178,705.11200,405.70209,111.89211,210.15213,329.54215,462.84217,617.46219,793.64
Nuneaton42,836.3850,124.4656,211.1958,653.1759,241.7059,836.1660,434.5261,038.8761,649.26
North West Leicestershire43,503.0950,904.6057,086.0659,566.0460,163.7460,767.4561,375.1361,988.8862,608.77
Oadby and Wigston11,203.6313,109.7914,701.7415,340.4315,494.3515,649.8315,806.3315,964.3916,124.04
Oldham20,549.0124,045.1726,965.0328,136.4628,418.7928,703.9628,991.0029,280.9129,573.72
Oxford City112,898.12132,106.33148,148.32154,584.30156,135.42157,702.16159,279.18160,871.98162,480.70
Poole31,970.4037,409.7741,952.5343,775.0644,214.3144,657.9845,104.5645,555.6046,011.16
Portsmouth67,978.4979,544.1989,203.4393,078.6894,012.6494,956.0295,905.5896,864.6397,833.28
Reading66,313.2977,595.6787,018.2990,798.6191,709.7092,629.9693,556.2694,491.8395,436.74
Redbridge42,583.0949,828.0855,878.8258,306.3658,891.4159,482.3660,077.1860,677.9561,284.73
Redditch56,896.1166,576.2874,660.8077,904.2778,685.9879,475.5580,270.3181,073.0181,883.74
Richmondshire21,053.4324,635.4027,626.9428,827.1329,116.3929,408.5629,702.6429,999.6730,299.67
Rotherham139,682.40163,447.62183,295.46191,258.33193,177.44195,115.89197,067.04199,037.71201,028.09
Rugby36,114.1742,258.5547,390.1149,448.8749,945.0550,446.2250,950.6851,460.1951,974.79
Runnymede31,915.1237,345.0841,879.9843,699.3744,137.8544,580.7645,026.5645,476.8345,931.60
Salford125,295.45146,612.91164,416.4720,547.0920,753.2620,961.5121,171.1321,382.8421,596.67
Sandwell197,702.84231,339.52259,431.64270,702.08273,418.34276,161.96278,923.58281,712.82284,529.95
Sedgemoor20,123.7523,547.5526,406.9927,554.1827,830.6628,109.9328,391.0328,674.9428,961.69
Selby31,855.8737,275.7541,802.2343,618.2444,055.9144,497.9944,942.9745,392.4045,846.33
Sheffield244,833.96286,489.41321,278.51335,235.75338,599.55341,997.24345,417.21348,871.38352,360.10
Shepway16,078.0718,813.5621,098.1322,014.6922,235.5922,458.7122,683.3022,910.1323,139.24
Shropshire42,782.1750,061.0356,140.0658,578.9459,166.7359,760.4460,358.0560,961.6361,571.24
Slough60,473.0070,761.7379,354.5082,801.8883,632.7384,471.9485,316.6686,169.8387,031.53
Solihull103,118.78120,663.16135,315.57141,194.06142,610.83144,041.86145,482.28146,937.10148,406.47
South Cambridgeshire34,774.8440,691.3445,632.5947,615.0048,092.7748,575.3649,061.1149,551.7250,047.24
South Derbyshire22,838.9526,724.7129,969.9631,271.9431,585.7231,902.6732,221.7032,543.9132,869.35
South Holland31,513.0736,874.6341,352.4043,148.8743,581.8344,019.1544,459.3544,903.9445,352.98
South Kesteven58,661.7168,642.2776,977.6780,321.7981,127.7581,941.8382,761.2583,588.8684,424.75
South Tyneside148,549.95173,823.87194,931.72203,400.11205,441.05207,502.55209,577.58211,673.36213,790.09
Southampton85,044.4699,513.72111,597.91116,446.03117,614.47118,794.67119,982.62121,182.45122,394.27
Southend-on-Sea40,482.0047,369.5153,121.7055,429.4555,985.6456,547.4357,112.9157,684.0358,260.87
Southwark312,430.41365,586.56409,980.61427,791.32432,083.84436,419.59440,783.79445,191.63449,643.54
St Albans68,463.8880,112.1689,840.3793,743.2994,683.9395,634.0396,590.3797,556.2898,531.84
Stevenage63,272.7574,037.8283,028.4186,635.4087,504.7188,382.7889,266.6090,159.2791,060.86
Stockport157,846.60184,702.23207,131.07216,129.43218,298.10220,488.62222,693.50224,920.44227,169.64
Stoke-on-Trent96,729.56113,186.89126,931.45132,445.71133,774.69135,117.05136,468.22137,832.90139,211.23
Stroud33,787.5139,536.0444,337.0046,263.1246,727.3347,196.2247,668.1848,144.8648,626.31
Sutton52,972.1561,984.7069,511.6572,531.4373,259.2373,994.3574,734.2975,481.6376,236.45
Swindon53,216.6162,270.7569,832.4472,866.1673,597.3174,335.8275,079.1875,829.9776,588.27
Tamworth30,642.6435,856.1140,210.2041,957.0442,378.0542,803.2943,231.3243,663.6344,100.27
Tandridge27,403.2132,065.5335,959.3237,521.5037,897.9938,278.2838,661.0639,047.6739,438.15
Taunton Deane27,976.4832,736.3236,711.5738,306.4338,690.8039,079.0439,469.8439,864.5340,263.18
Tendring22,529.8226,362.9829,564.3130,848.6631,158.2031,470.8631,785.5732,103.4232,424.46
Thanet14,374.2516,819.8618,862.3319,681.7619,879.2520,078.7320,279.5220,482.3120,687.14
Thurrock75,622.8788,489.1699,234.61103,545.64104,584.63105,634.09106,690.43107,757.33108,834.90
Tower Hamlets127,312.86148,973.56167,063.78174,321.50176,070.67177,837.45179,615.82181,411.98183,226.10
Uttlesford31,192.6336,499.6740,931.9142,710.1143,138.6743,571.5444,007.2644,447.3344,891.80
Waltham Forest96,002.70112,336.36125,977.63131,450.46132,769.45134,101.73135,442.74136,797.17138,165.14
Wandsworth188,704.12220,809.78247,623.24258,380.69260,973.32263,592.06266,227.98268,890.26271,579.16
Warwick70,435.0982,418.7492,427.0596,442.3497,410.0698,387.5299,371.39100,365.11101,368.76
Waveney23,307.8127,273.3530,585.2131,913.9232,234.1532,557.6032,883.1833,212.0133,544.13
Waverley55,636.8665,102.7873,008.3676,180.0576,944.4577,716.5578,493.7279,278.6680,071.44
Wealden24,503.0428,671.9332,153.6333,550.4833,887.1334,227.1734,569.4434,915.1335,264.29
Welwyn Hatfield98,729.21115,526.76129,555.45135,183.71136,540.16137,910.27139,289.38140,682.27142,089.09
West Lancashire59,477.7269,597.1278,048.4681,439.1182,256.2883,081.6883,912.5084,751.6285,599.14
Westminster213,541.27249,872.66280,215.30292,388.64295,322.51298,285.93301,268.79304,281.48307,324.29
Wigan275,859.77322,793.88361,991.51377,717.45381,507.52385,335.76389,189.12393,081.01397,011.82
Wiltshire49,337.7257,731.9264,742.4567,555.0468,232.9068,917.5869,606.7670,302.8371,005.85
Winchester76,466.5489,476.37100,341.705,078.7777,353.6078,129.8178,911.1179,700.2280,497.22
Woking39,272.1345,953.7951,534.0753,772.8654,312.4254,857.4255,406.0055,960.0656,519.66
Wokingham21,417.6325,061.5728,104.8629,325.8129,620.0729,917.2930,216.4730,518.6330,823.82
Wolverhampton158,179.22185,091.44207,567.54216,584.86218,758.10220,953.24223,162.77225,394.40227,648.34”

EXPLANATORY NOTE

(This note is not part of the Regulations)

The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (S.I. 2003/3146) (“the 2003 Regulations”) make provision for capital finance and accounts under Part 1 of the Local Government Act 2003 (c. 26). These Regulations make amendments to the 2003 Regulations and come into force on 1st April 2017.

Regulation 23 of the 2003 Regulations specifies the purpose to which capital receipts may be put. Regulation 2(2) of these Regulations amend regulation 23 of the 2003 Regulations to provide that in the case of a Mayoral development corporation a capital receipt may be used to meet any liability to pay corporation tax.

The 2003 Regulations also require a local housing authority to pay an amount (“the poolable amount”) to the Secretary of State each quarter in respect of capital receipts from housing land. Regulation 2(3) and (4) of, and the Schedule to, these Regulations amend the Schedule to the 2003 Regulations concerning the calculation of the sub-liability (as defined in regulation 1(5) of the 2003 Regulations) which forms part of the local authority’s poolable amount (see regulations 1(5) and 12 of the 2003 Regulations).

An impact assessment has not been published for this instrument as it has no impact on the private sector or voluntary sector.

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