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The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 262
- Explanatory Note
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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.
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