2021 No. 262

Rating And Valuation, England

The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021
Made
8th March 2021
Laid before Parliament
10th March 2021
Coming into force
31st March 2021
The Secretary of State, in exercise of the powers conferred by sections 99(3) and 143(1) of, and paragraphs 8, 33 and 44 of Schedule 7B, to the Local Government Finance Act 1988 , makes the following Regulations.
These Regulations are made with the consent of the Treasury in accordance with paragraph 8(3) of Schedule 7B to the Local Government Finance Act 1988.

Citation and commencement
1
These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 and come into force on 31st March 2021.

Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013
2
In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 —
a
in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;
b
after paragraph (3) insert—
4
Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.
.

Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013
3
1
The Non-Domestic Rating (Rates Retention) Regulations 2013 are amended as follows.
2
In regulation 9 (end of year calculations)—
a
in paragraph (1), for “paragraph (5),” substitute “paragraphs (5) and (6),”;
b
after paragraph (5) insert—
6
Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.
.
3
In regulation 15 (schedule of instalments)—
a
in paragraph (1), for “paragraph (7),” substitute “paragraphs (7) and (9),”;
b
after paragraph (8) insert—
9
Where a relevant precepting authority is required to make a payment to a billing authority under regulation 14(2) in relation to the relevant year beginning on 1st April 2021, such a payment is to be paid in instalments in accordance with paragraphs (10) to (12).
10
An instalment equal to the additional reliefs amount calculated in accordance with paragraph (11) is payable on 21st March 2022.
11
The additional reliefs amount is calculated as follows—
where—
- A is the relevant precepting authority’s percentage share of the billing authority’s non-domestic rating income in relation to the relevant year beginning on 1st April 2020, as set out in regulation 5(3), (3A) or (3B) as the case may be;
- B is an amount equivalent to the billing authority’s estimate of the relevant rates relief awarded by the billing authority in respect of the relevant year beginning on 1st April 2020, in accordance with paragraph 3 of Schedule 4A; and
- C is the amount ascribed to the relevant precepting authority by the table in Schedule 6 in respect of the billing authority.
12
The remainder, if any, of the amount payable under regulation 14(2) is to be paid in accordance with paragraphs (1) to (3).
.
4
In Schedule 2C—
a
in paragraph 1(1), for “sub-paragraph (2),” substitute “sub-paragraphs (2) and (2A),”;
b
after paragraph 1(2) insert—
2A
This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.
.
5
After Schedule 5 insert—
SCHEDULE 6

Table of Authorities and Values for C
Regulation 15
| Column 1 | Column 2
Billing Authority for the following local Government areas | Value of ‘C’ (£) for a relevant precepting authority which is a county council which is a fire and rescue authority; a county council which is not a fire and rescue authority; the Greater London Authority; or the West of England Combined Authority | Value of ‘C’ (£) for a relevant precepting authority which is a fire and rescue authority not falling within a precepting authority detailed in column 1
Adur | 0 | 0
Allerdale | 13,515 | 0
Amber Valley | 75,401 | 8,378
Arun | 0 | 0
Ashfield | 0 | 0
Ashford | 0 | 0
Babergh | 0 | 0
Barking and Dagenham | 520,718 | 0
Barnet | 564,307 | 0
Barnsley | 0 | 39,613
Barrow-in-Furness | 54,171 | 0
Basildon | 0 | 0
Basingstoke and Deane | 550,825 | 61,203
Bassetlaw | 0 | 0
Bath and North East Somerset | 0 | 0
Bedford | 0 | 4,445
Bexley | 408,098 | 0
Birmingham | 0 | 0
Blaby | 537,961 | 14,739
Blackburn with Darwen | 0 | 28,826
Blackpool | 0 | 19,395
Bolsover | 0 | 0
Bolton | 0 | 779
Boston | 98,920 | 0
Bournemouth, Christchurch & Poole | 0 | 866
Bracknell Forest | 0 | 27,120
Bradford | 0 | 71,191
Braintree | 26,281 | 2,920
Breckland | 0 | 0
Brent | 0 | 0
Brentwood | 0 | 0
Brighton and Hove | 0 | 0
Bristol | 104,691 | 20,938
Broadland | 193,347 | 0
Bromley | 0 | 0
Bromsgrove | 1,706,388 | 23,059
Broxbourne | 0 | 0
Broxtowe | 15,049 | 1,672
Buckinghamshire Council | 0 | 0
Burnley | 0 | 0
Bury | 0 | 2,794
Calderdale | 0 | 41,647
Cambridge | 0 | 0
Camden | 466,683 | 0
Cannock Chase | 267,977 | 7,882
Canterbury | 0 | 0
Carlisle | 0 | 0
Castle Point | 11,609 | 1,290
Central Bedfordshire | 0 | 0
Charnwood | 945,058 | 25,892
Chelmsford | 0 | 0
Cheltenham | 0 | 0
Cherwell | 0 | 0
Cheshire East | 0 | 0
Cheshire West and Chester | 0 | 59,847
Chesterfield | 41,229 | 4,581
Chichester | 0 | 0
Chorley | 146,801 | 12,583
City of London | 4,201,801 | 0
Colchester | 232,395 | 25,822
Copeland | 29,209 | 0
Cornwall | 0 | 0
Cotswold | 0 | 0
Coventry | 0 | 10,718
Craven | 52,128 | 2,425
Crawley | 0 | 0
Croydon | 0 | 0
Dacorum | 0 | 0
Darlington | 0 | 24
Dartford | 45,843 | 5,094
Derby | 0 | 0
Derbyshire Dales | 74,863 | 8,318
Doncaster | 0 | 0
Dorset Council | 0 | 39,026
Dover | 0 | 0
Dudley | 0 | 0
Durham | 0 | 82,326
Ealing | 52,220 | 0
East Cambridgeshire | 0 | 0
East Devon | 0 | 0
East Hampshire | 1,449,965 | 161,107
East Hertfordshire | 254,380 | 0
East Lindsey | 0 | 0
East Riding of Yorkshire | 0 | 0
East Staffordshire | 1,422,417 | 41,972
East Suffolk | 0 | 0
Eastbourne | 0 | 0
Eastleigh | 0 | 0
Eden | 146,494 | 0
Elmbridge | 0 | 0
Enfield | 0 | 0
Epping Forest | 0 | 0
Epsom and Ewell | 0 | 0
Erewash | 0 | 0
Exeter | 81,053 | 9,006
Fareham | 0 | 0
Fenland | 0 | 0
Folkestone & Hythe | 62,192 | 6,910
Forest of Dean | 0 | 0
Fylde | 607,765 | 52,094
Gateshead | 0 | 90,972
Gedling | 10,610 | 1,179
Gloucester | 109,243 | 0
Gosport | 83,214 | 9,246
Gravesham | 0 | 0
Great Yarmouth | 0 | 0
Greenwich | 0 | 0
Guildford | 364,545 | 0
Hackney | 3,012 | 0
Halton | 0 | 0
Hambleton | 3,537 | 165
Hammersmith and Fulham | 0 | 0
Harborough | 766,968 | 21,013
Haringey | 0 | 0
Harlow | 0 | 0
Harrogate | 357,816 | 16,643
Harrow | 13,909 | 0
Hart | 0 | 0
Hartlepool | 0 | 10,856
Hastings | 1,258,878 | 156,040
Havant | 1,490,253 | 165,584
Havering | 0 | 0
Herefordshire | 0 | 25,285
Hertsmere | 878,566 | 0
High Peak | 37,011 | 4,112
Hillingdon | 0 | 0
Hinckley and Bosworth | 707,973 | 20,555
Horsham | 102,506 | 0
Hounslow | 0 | 0
Huntingdonshire | 0 | 0
Hyndburn | 65,068 | 5,577
Ipswich | 0 | 0
Isle of Wight | 0 | 0
Isles of Scilly | 0 | 0
Islington | 670,687 | 0
Kensington and Chelsea | 1,589,320 | 0
King’s Lynn and West Norfolk | 192,130 | 0
Kingston upon Hull | 0 | 42,897
Kingston upon Thames | 217,711 | 0
Kirklees | 0 | 4,162
Knowsley | 0 | 0
Lambeth | 112,936 | 0
Lancaster | 0 | 0
Leeds | 0 | 0
Leicester | 0 | 0
Lewes | 338,229 | 65,044
Lewisham | 0 | 0
Lichfield | 807,970 | 23,764
Lincoln | 0 | 0
Liverpool | 0 | 0
Luton | 0 | 0
Maidstone | 0 | 0
Maldon | 0 | 0
Malvern Hills | 2,329,470 | 31,479
Manchester | 0 | 8,263
Mansfield | 0 | 0
Medway | 0 | 0
Melton | 0 | 0
Mendip | 0 | 0
Merton | 61,977 | 0
Mid Devon | 0 | 0
Mid Suffolk | 156,434 | 0
Mid Sussex | 1,186,028 | 0
Middlesbrough | 0 | 2,068
Milton Keynes | 0 | 0
Mole Valley | 5,700 | 0
New Forest | 0 | 0
Newark and Sherwood | 255,125 | 28,347
Newcastle upon Tyne | 0 | 0
Newcastle-under-Lyme | 206,733 | 6,080
Newham | 7,181,725 | 0
North Devon | 0 | 0
North East Derbyshire | 12,643 | 1,405
North East Lincolnshire | 0 | 2,138
North Hertfordshire | 753,035 | 0
North Kesteven | 0 | 0
North Lincolnshire | 0 | 5,597
North Norfolk | 779,951 | 0
North Northamptonshire | 0 | 0
North Somerset | 0 | 4,224
North Tyneside | 0 | 0
North Warwickshire | 623,944 | 0
North West Leicestershire | 0 | 0
Northumberland | 0 | 0
Norwich | 124,003 | 0
Nottingham | 0 | 0
Nuneaton and Bedworth | 25,309 | 0
Oadby and Wigston | 96,774 | 2,651
Oldham | 0 | 20,512
Oxford | 0 | 0
Pendle | 119,222 | 10,219
Peterborough | 0 | 0
Plymouth | 0 | 0
Portsmouth | 0 | 6,360
Preston | 219,554 | 18,819
Reading | 0 | 38,830
Redbridge | 411,551 | 0
Redcar and Cleveland | 0 | 0
Redditch | 1,859,268 | 25,125
Reigate and Banstead | 0 | 0
Ribble Valley | 0 | 0
Richmond upon Thames | 0 | 0
Richmondshire | 92,812 | 4,317
Rochdale | 0 | 7,658
Rochford | 0 | 0
Rossendale | 97,002 | 8,314
Rother | 0 | 0
Rotherham | 0 | 11,953
Rugby | 4,960 | 0
Runnymede | 745,947 | 0
Rushcliffe | 26,665 | 2,963
Rushmoor | 0 | 0
Rutland | 0 | 521
Ryedale | 21,917 | 1,019
Salford | 0 | 0
Sandwell | 0 | 0
Scarborough | 198,123 | 14,983
Sedgemoor | 0 | 0
Sefton | 0 | 11,299
Selby | 0 | 0
Sevenoaks | 0 | 0
Sheffield | 0 | 250,409
Shropshire | 0 | 1,340
Slough | 0 | 0
Solihull | 0 | 9,219
Somerset West & Taunton | 0 | 0
South Cambridgeshire | 0 | 0
South Derbyshire | 101,825 | 11,314
South Gloucestershire | 20,662 | 4,132
South Hams | 0 | 0
South Holland | 49,937 | 0
South Kesteven | 0 | 0
South Lakeland | 118,968 | 0
South Norfolk | 57,871 | 0
South Oxfordshire | 0 | 0
South Ribble | 291,024 | 24,945
South Somerset | 16,668 | 556
South Staffordshire | 0 | 0
South Tyneside | 0 | 4,712
Southampton | 0 | 1,790
Southend-on-Sea | 0 | 0
Southwark | 0 | 0
Spelthorne | 0 | 0
St Albans | 127,448 | 0
St. Helens | 0 | 2,235
Stafford | 176,810 | 5,200
Staffordshire Moorlands | 417,109 | 12,268
Stevenage | 938,431 | 0
Stockport | 0 | 8,677
Stockton-on-Tees | 0 | 0
Stoke-on-Trent | 0 | 13,954
Stratford-on-Avon | 364,882 | 0
Stroud | 62,893 | 0
Sunderland | 0 | 3,302
Surrey Heath | 0 | 0
Sutton | 194,742 | 0
Swale | 55,113 | 6,124
Swindon | 0 | 0
Tameside | 0 | 1,736
Tamworth | 8,323 | 245
Tandridge | 3,674 | 0
Teignbridge | 0 | 0
Telford and Wrekin | 0 | 19,199
Tendring | 86,285 | 9,587
Test Valley | 25,986 | 2,887
Tewkesbury | 115,193 | 0
Thanet | 0 | 0
Three Rivers | 0 | 0
Thurrock | 0 | 524,625
Tonbridge and Malling | 0 | 0
Torbay | 0 | 2,034
Torridge | 0 | 0
Tower Hamlets | 0 | 0
Trafford | 0 | 41,645
Tunbridge Wells | 0 | 0
Uttlesford | 0 | 0
Vale of White Horse | 0 | 0
Wakefield | 0 | 56,656
Walsall | 0 | 0
Waltham Forest | 705,016 | 0
Wandsworth | 0 | 0
Warrington | 0 | 17,516
Warwick | 81,801 | 0
Watford | 0 | 0
Waverley | 38,356 | 0
Wealden | 0 | 0
Welwyn Hatfield | 0 | 0
West Berkshire | 0 | 0
West Devon | 22,684 | 2,520
West Lancashire | 428,965 | 36,768
West Lindsey | 0 | 0
West Northamptonshire | 0 | 0
West Oxfordshire | 27,483 | 0
West Suffolk | 0 | 0
Westminster | 0 | 0
Wigan | 0 | 14
Wiltshire | 0 | 0
Winchester | 139,462 | 15,496
Windsor and Maidenhead | 0 | 0
Wirral | 0 | 0
Woking | 233,358 | 0
Wokingham | 0 | 0
Wolverhampton | 0 | 0
Worcester | 2,834,335 | 38,302
Worthing | 0 | 0
Wychavon | 2,906,001 | 39,270
Wyre | 92,882 | 10,320
Wyre Forest | 1,861,407 | 25,154
York | 0 | 0
We consent
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
4th March 2021
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Luke Hall
Minister of State
Ministry of Housing, Communities and Local Government
8th March 2021

EXPLANATORY NOTE
(This note is not part of the Regulations)
This instrument amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (“TPP Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the Rates Retention Regulations”).
Regulation 2 amends the TPP Regulations. It delays the deadline for end-of-year calculations for the transitional protection payment regime to 30th September in relation to a relevant year beginning in 2020 or 2021.
Regulation 3 amends the Rates Retention Regulations. It delays the deadline for end-of-year calculations for the business rates retention scheme to 30th September in relation to a relevant year beginning in 2020 or 2021. Regulation 3 also provides an amended schedule of instalments for payment of a proportion of any collection fund deficits owed by relevant precepting authorities under regulation 14(2) of the Rates Retention Regulations, in relation to the relevant year beginning on 1st April 2021. Regulation 3 also brings an end to the Tees Valley Additional Growth Pilot.
A full impact assessment has not been produced for this instrument as no, or no significant impact on the private, voluntary or public sector is foreseen.
1988 c.41; section 99 was substituted by paragraph 24 of Schedule 10 to the Local Government Finance Act 1992 (c.14) with effect in relation to financial years beginning on or after 1st April 1993; section 99 was amended by paragraph 26 of Schedule 3 to the Local Government Finance Act 2012 Act; Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).
S.I. 2013/106; amended by S.I. 2020/449. There are other amendments but none is relevant.
S.I. 2013/452; amended by S.I. 2015/628, 2016/1268, 2017/1321, 2018/463, 2020/449. There are other amendments but none is relevant.