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The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019

Type Statutory-Instrument
Publication 2019-03-27
Last updated 2023-04-01
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Made

Coming into force in accordance with regulation 1

The Secretary of State for Housing, Communities and Local Government makes the following Regulations in exercise of the powers conferred by sections 97(2A), 99(3) and 143(1) and (2) of, and paragraphs 6 to 11, 22, 25, 30(2) and 37 of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”).

In accordance with section 143(9D) of the 1988 Act, a draft of this instrument was laid before Parliament and approved by resolution of each House of Parliament.

These Regulations are made with the consent of the Treasury in accordance with paragraph 8(3) of Schedule 7B to the 1988 Act.

PART 1 — Preliminary

Citation and commencement

1

PART 2 — Rates retention

Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

2

The Non-Domestic Rating (Rates Retention) Regulations 2013 are amended in accordance with regulations 3 to 10.

Amendment of regulation 3

3

In regulation 3 (calculation and notification of non-domestic rating income and other amounts)—

Amendment of regulation 5

4

In regulation 5 (payments by billing authorities to major precepting authorities in respect of share of income)—

(3D) For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are— (a) 27% where the relevant precepting authority is the Greater London Authority; (b) 31.5% where the relevant precepting authority is Buckinghamshire County Council; (c) 26% where the relevant precepting authority is East Sussex County Council; (d) 40% where the relevant precepting authority is Hertfordshire County Council; (e) 17.5% where the relevant precepting authority is Lancashire County Council; (f) 36.5% where the relevant precepting authority is Leicestershire County Council; (g) 32.5% where the relevant precepting authority is Norfolk County Council; (h) 21.5% where the relevant precepting authority is North Yorkshire County Council; (i) 34% where the relevant precepting authority is Northamptonshire County Council; (j) 30% where the relevant precepting authority is Somerset County Council; (k) 34% where the relevant precepting authority is Staffordshire County Council; (l) 55% where the relevant precepting authority is West Sussex County Council; (m) 74% where the relevant precepting authority is Worcestershire County Council; (n) 5% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority; and (o) 1.5% where the relevant precepting authority is Lancashire Combined Fire and Rescue Authority.

Amendment of regulation 6

5

In regulation 6 (payments to major precepting authorities in respect of deductions from central share payments)—

(3A) For the relevant year commencing on 1st April 2019, the relevant precepting authority shares are— (a) 36% where the relevant precepting authority is the Greater London Authority; (b) 42% where the relevant precepting authority is Buckinghamshire County Council; (c) 34⅔% where the relevant precepting authority is East Sussex County Council; (d) 53⅓% where the relevant precepting authority is Hertfordshire County Council; (e) 23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5; (f) 48⅔% where the relevant precepting authority is Leicestershire County Council; (g) 43⅓% where the relevant precepting authority is Norfolk County Council; (h) 28⅔% where the relevant precepting authority is North Yorkshire County Council; (i) 45⅓% where the relevant precepting authority is Northamptonshire County Council; (j) 40% where the relevant precepting authority is Somerset County Council; (k) 45⅓% where the relevant precepting authority is Staffordshire County Council; (l) 73⅓% where the relevant precepting authority is West Sussex County Council; (m) 98⅔% where the relevant precepting authority is Worcestershire County Council; (n) 1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority; (o) 1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5; (p) 1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5; (q) 6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5; (r) 1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5; (s) 1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5; (t) 1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or 29 of Schedule 5; (u) 1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority; (v) 1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority; (w) 1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority; (x) 1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and (y) 1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

Amendment of regulation 11

6

In regulation 11 (reconciliation of amount deducted from central share payment)—

(5) For the relevant year commencing on 1st April 2018, the percentage shares are— (a) 64% where the billing authority is listed in Part 1 of Schedule 5; and (b) 36% where the relevant precepting authority is the Greater London Authority. (6) For the relevant year commencing on 1st April 2019, the percentage shares are— (a) 64% where the billing authority is listed in Part 1 of Schedule 5; (b) 98⅔% where the billing authority is listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5; (c) 70% where the billing authority is listed in Parts 15 or 32 of Schedule 5; (d) 100% where the billing authority is listed in Parts 20 or 34 of Schedule 5; (e) 56⅔% where the billing authority is listed in Parts 23 or 30 of Schedule 5; (f) 58⅔% where the billing authority is listed in Parts 24 or 35 of Schedule 5; (g) 46⅔% where the billing authority is listed in Part 25 of Schedule 5; (h) 98% where the billing authority is listed in Part 26 of Schedule 5; (i) 74⅔% where the billing authority is listed in Part 27 of Schedule 5; (j) 50% where the billing authority is listed in Part 29 of Schedule 5; (k) 53⅓% where the billing authority is listed in Parts 31 or 37 of Schedule 5; (l) 26⅔% where the billing authority is listed in Part 38 of Schedule 5; (m) 0% where the billing authority is listed in Part 39 of Schedule 5; (n) 36% where the relevant precepting authority is the Greater London Authority; (o) 42% where the relevant precepting authority is Buckinghamshire County Council; (p) 34⅔% where the relevant precepting authority is East Sussex County Council; (q) 53⅓% where the relevant precepting authority is Hertfordshire County Council; (r) 23⅓% where the relevant precepting authority is Lancashire County Council and the billing authority is listed in Part 27 of Schedule 5; (s) 48⅔% where the relevant precepting authority is Leicestershire County Council; (t) 43⅓% where the relevant precepting authority is Norfolk County Council; (u) 28⅔% where the relevant precepting authority is North Yorkshire County Council; (v) 45⅓% where the relevant precepting authority is Northamptonshire County Council; (w) 40% where the relevant precepting authority is Somerset County Council; (x) 45⅓% where the relevant precepting authority is Staffordshire County Council; (y) 73⅓% where the relevant precepting authority is West Sussex County Council; (z) 98⅔% where the relevant precepting authority is Worcestershire County Council; (z1) 1⅓% where the relevant precepting authority is Berkshire Combined Fire and Rescue Authority; (z2) 1⅓% where the relevant precepting authority is Buckinghamshire Combined Fire and Rescue Authority and the billing authority is listed in Part 23 of Schedule 5; (z3) 1⅓% where the relevant precepting authority is Devon and Somerset Fire and Rescue Authority and the billing authority is listed in Part 35 of Schedule 5; (z4) 6⅔% where the relevant precepting authority is East Sussex Combined Fire and Rescue Authority and the billing authority is listed in Part 24 of Schedule 5; (z5) 1⅓% where the relevant precepting authority is Hampshire Combined Fire and Rescue Authority and the billing authority is listed in Part 19 of Schedule 5; (z6) 1⅓% where the relevant precepting authority is Hereford & Worcester Combined Fire and Rescue Authority and the billing authority is listed in Part 39 of Schedule 5; (z7) 1⅓% where the relevant precepting authority is Leicestershire Combined Fire and Rescue Authority and the billing authority is listed in Part 28 or Part 29 of Schedule 5; (z8) 1⅓% where the relevant precepting authority is North Yorkshire Police, Fire and Crime Commissioner Fire and Rescue Authority; (z9) 1⅓% where the relevant precepting authority is Northamptonshire Commissioner Fire and Rescue Authority; (z10) 1⅓% where the relevant precepting authority is Staffordshire Commissioner Fire and Rescue Authority; (z11) 1⅓% where the relevant precepting authority is Tyne and Wear Fire and Rescue Authority and the billing authority is listed in Part 33 of Schedule 5; and (z12) 1⅓% where the relevant precepting authority is West Yorkshire Fire and Rescue Authority.

Amendment of Schedule 2

7

In Schedule 2 (qualifying relief for deduction from central share), in paragraph 3—

(1A) For the relevant year beginning on 1st April 2019, for a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, the amount specified by this paragraph is the amount that is 75% of the difference between— (a) the amount calculated for that year in accordance with sub-paragraph (2); and (b) the amount that would have been calculated in accordance with sub-paragraph (2) had a determination under section 47(1)(a) of the 1988 Act as regards a case B hereditament not been made, but disregarding any amount by which the amount of a determination would exceed the limit on the total de minimis aid that may be granted in accordance with Commission Regulation (EC) No 1407/2013 in respect of any particular undertaking.

Amendment of Schedule 3

8

In the definition of Q in Schedule 3 (transfer from collection fund to general fund)—

(g) for the relevant year beginning on 1st April 2019— (i) for a billing authority listed in Part 1 of Schedule 5, 48%; (ii) for a billing authority listed in Parts 7, 16, 19, 28, 33 or 36 of Schedule 5, 74%; (iii) for a billing authority listed in Parts 15 or 32 of Schedule 5, 52.5%; (iv) for a billing authority listed in Parts 20 or 34 of Schedule 5, 75%; (v) for a billing authority listed in Parts 23 or 30 of Schedule 5, 42.5%; (vi) for a billing authority listed in Parts 24 or 35 of Schedule 5, 44%; (vii) for a billing authority listed in Part 25 of Schedule 5, 35%; (viii) for a billing authority listed in Part 26 of Schedule 5, 73.5%; (ix) for a billing authority listed in Part 27 of Schedule 5, 56%; (x) for a billing authority listed in Part 29 of Schedule 5, 37.5%; (xi) for a billing authority listed in Parts 31 or 37 of Schedule 5, 40%; (xii) for a billing authority listed in Part 38 of Schedule 5, 20%; and (xiii) for a billing authority listed in Part 39 of Schedule 5, 0%;

.

Amendment of Schedule 4

9

$( A − ( B + C − D ) ) × 25 %$

(1FA) For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19 and 20 of Schedule 5 is calculated in accordance with the formula— $( A − ( B + C − D − E ) ) × 25 %$

(1GA) For the relevant year beginning on 1st April 2020, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 23 to 39 of Schedule 5 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × 25 % ) + ( ( B + C − D − E ) × 50 % )$

(1H) For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × 33 % ) + ( ( B + C − D − E ) × 25 % )$ (1I) For the relevant year beginning on 1st April 2021, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Parts 7, 15, 16, 19, 20, or 23 to 39 of Schedule 5 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × 50 % ) + ( ( B + C − D − E ) × 25 % )$ (1J) For a relevant year beginning on or after 1st April 2022, the Secretary of State's share of any surplus or of any deficit estimated for that year under paragraph 1 by a billing authority listed in Part 1 of Schedule 5 is 33%.

$( ( A − ( B + C − D − E ) ) × 27 % ) + ( ( B + C − D − E ) × 36 % )$

(e) for the relevant year beginning on 1st April 2021, is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × 37 % ) + ( ( B + C − D − E ) × 27 % )$

(2E) For a relevant authority listed in the table below, the share of any surplus or of any deficit for the relevant years beginning on 1st April 2020 and 1st April 2021 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )$ where the values of α and β are set out in that table—

Authority Relevant year beginning 1st April 2020 Relevant year beginning 1st April 2020 Relevant year beginning 1st April 2021 Relevant year beginning 1st April 2021
Authority Value of α Value of β Value of α Value of β
East Sussex Combined Fire and Rescue Authority, where the billing authority is listed in Part 24 of Schedule 5 5% 1% 1% 5%
Lancashire Combined Fire and Rescue Authority, where the billing authority is listed in Part 27 of Schedule 5 1.5% 1% 1% 1.5%
Buckingham-shire County Council 31.5% 9% 9% 31.5%
East Sussex County Council 26% 9% 9% 26%
Hertfordshire County Council 40% 10% 10% 40%
Lancashire County Council where the billing authority is listed in Part 27 of Schedule 5 17.5% 9% 9% 17.5%
Leicestershire County Council 36.5% 9% 9% 36.5%
Norfolk County Council 32.5% 10% 10% 32.5%
Northampton-shire County Council 34% 9% 9% 34%
North Yorkshire County Council 21.5% 9% 9% 21.5%
Somerset County Council 30% 9% 9% 30%
Staffordshire County Council 34% 9% 9% 34%
West Sussex County Council 55% 10% 10% 55%
Worcestershire County Council 74% 9% 9% 74%.

(7B) For a billing authority listed in Parts 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2020 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × L ) + ( ( B + C − D − E ) × M % )$ (7C) For a billing authority listed in Parts 1, 7, 15, 16, 19, 20 or 23 to 39 of Schedule 5, its share of any surplus or of any deficit for the relevant year beginning on 1st April 2021 is calculated in accordance with the formula— $( ( A − ( B + C − D − E ) ) × α % ) + ( ( B + C − D − E ) × β % )$ Where α and β are as determined in accordance with the table below—

Part of Schedule 5 in which billing authority is listed Value of α Value of β
1 30% 48%
7, 16, 19, 26, 28, 33 or 36 49% 74%
15 or 32 40% 52.5%
20 or 34 50% 75%
23 or 30 40% 42.5%
24 or 35 40% 44%
25 40% 35%
27 40% 56%
29 40% 37.5%
38 40% 20%
39 40% 0%.

(aa) 74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;

(ca) 52.5% for a billing authority listed in Parts 15 or 32 of Schedule 5;

(d) 75% for a billing authority listed in Parts 20 or 34 of Schedule 5;

(e) 42.5% for a billing authority listed in Parts 23 or 30 of Schedule 5; (f) 44% for a billing authority listed in Parts 24 or 35 of Schedule 5; (f) 35% for a billing authority listed in Part 25 of Schedule 5; (g) 56% for a billing authority listed in Part 27 of Schedule 5; (h) 37.5% for a billing authority listed in Part 29 of Schedule 5; (i) 20% for a billing authority listed in Part 38 of Schedule 5;

  1. 40% for a billing authority listed in Parts 23 to 25, 27, 29, 30, 32, 35, 38 or 39 of Schedule 5;
  2. 49% for a billing authority listed in Parts 26, 28, 33 or 36 of Schedule 5;
  3. 50% for a billing authority listed in Part 34 of Schedule 5.

Amendment of Schedule 5

10

After Part 22 of Schedule 5 (list of billing authorities), insert Parts 23 to 39 which are set out in Schedule 1 to these Regulations.

PART 3 — Levy and safety net

Amendment of the Non-Domestic Rating (Levy and Safety Net) Regulations 2013

11

The Non-Domestic Rating (Levy and Safety Net) Regulations 2013 are amended in accordance with regulations 12 to 18.

Amendment of regulation 2

12

In regulation 2 (interpretation), in the definition of “business rates baseline”—

and (c) for the year commencing on 1st April 2019, the amount specified with respect to an authority by regulation 5 and Schedule 5;

Amendment of regulation 5

13

In regulation 5 (business rates baseline and baseline funding level)—

(1B) For the year commencing on 1st April 2019 the business rates baseline of an authority listed in column A of the table in Schedule 5 is the amount specified with respect to that authority in column B of that table.

(3ZA) The baseline funding level of the Council of the Isles of Scilly— (a) for the year commencing on 1st April 2018 is £1,478,412; (b) for the year commencing on 1st April 2019 is £1,526,779. (3ZB) For the year commencing on 1st April 2019, the baseline funding level for an authority listed in column A of the table in Schedule 5 is the amount listed in column C of the table in Schedule 5.

Amendment of regulation 6

14

In regulation 6 (individual levy rates and safety net thresholds)—

(2E) For an authority— (a) listed in Part 6 of Schedule 3 (other than Coventry City Council); or (b) listed in Parts 20 to 34 of that Schedule, and a pool of authorities named within those Parts, the individual levy rate for a relevant year beginning on or after 1st April 2019 is zero. (2F) For an authority listed in column A of the table in Schedule 5, for a relevant year beginning on or after 1st April 2019 the authority's individual levy rate is 0.5 or the figure calculated in accordance with the formula in paragraph (2G), whichever is less. (2G) The formula is— $$1 − E F$where—E is the authority's baseline funding level for the year beginning on 1st April 2019; andF is the authority's business rates baseline for the year beginning on 1st April 2019.$

Amendment of Schedule 1

15

$K ( L + N − M − O + T + Y ) + ( P − Q )$

(d) where the billing authority is listed in Parts 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula— $$A × ( B ÷ C )$where—A is the amount specified for that authority in column E of Schedule 4;B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; andC is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;$

(d) where the billing authority is listed in Parts 20 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula— $A × ( B ÷ C )$ where— A is— (a) subject to paragraph (b), the amount specified for that authority in column F of Schedule 4; (b) for Somerset West and Taunton Council, £17,694,364; B is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2019; and C is the small business non-domestic rating multiplier in relation to the year beginning on 1st April 2018;

and Y is— (a) for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero; (b) unless paragraph (c) applies, for a relevant year beginning on or after 1st April 2017, the amount specified for that authority in column H of Schedule 4; (c) for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column E of Schedule 5.

(c) for an authority listed in column A of Schedule 5, for a relevant year beginning on or after 1st April 2019, the amount specified for that authority in column D of Schedule 5.

$S ( R + U + Z ) + ( P − Q )$

(iiia) for a relevant year commencing on or after 1st April 2017, 37% where the relevant authority is the Greater London Authority;

  • P is—
  • unless paragraph (b), (c) or (d) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
  • for the relevant year beginning on 1st April 2017, the amount specified for that authority in column C of Schedule 4;
  • for the relevant year beginning on 1st April 2018, the amount specified for that authority in column E of Schedule 4; and
  • where the major precepting authority is listed in Parts 21 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—$A × ( B ÷ C )$
  • subject to paragraph (b), the amount specified for that authority in column E of Schedule 4;
  • for Northamptonshire County Council, £60,927,097;B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; andC is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;
  • unless paragraph (b), (c) or (d) of this definition applies, the amount paid to the authority by the Secretary of State for the relevant year in accordance with Part 5 of Schedule 7B to the 1988 Act (principal payments in connection with local retention of non-domestic rates);
  • for the relevant year beginning on 1st April 2017, the amount specified for that authority in column D of Schedule 4;
  • for the relevant year beginning on 1st April 2018, the amount specified for that authority in column F of Schedule 4; and
  • where the major precepting authority is listed in Parts 21 to 34 of Schedule 3, for the relevant year beginning on 1st April 2019, the amount calculated for that authority in accordance with the formula—$A × ( B ÷ C )$where—A is the amount specified for that authority in column F of Schedule 4;B is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2019; andC is the small business non-domestic rating multiplier in relation to the year commencing on 1st April 2018;

and Z is— (a) for the relevant years beginning on 1st April 2013, 1st April 2014, 1st April 2015 and 1st April 2016, zero; (b) for a relevant year beginning on or after 1st April 2017, the sum of the amounts specified as Y for the relevant year in accordance with paragraph 1(1) for each of the billing authorities that is required to make payments to the major precepting authority for the relevant year under Part 4 of Schedule 7B to the 1988 Act.

Amendment of Schedule 3

16

In Schedule 3 (list of authorities)—

Substitution of Schedule 4

17

For Schedule 4 (table of authorities, business rates baselines, values for P and Q and A) substitute the Schedule which is set out in Schedule 3 to these Regulations.

Insertion of Schedule 5

18

After Schedule 4 insert Schedule 5 which is set out in Schedule 4 to these Regulations.

PART 4 — Basis of distribution of levy account surplus

Calculation of amounts due to authorities

19

In relation to a year the amount to be paid to a relevant authority to which a distribution is to be made in that year under paragraph 30 of Schedule 7B to the Local Government Finance Act 1988 is to be calculated in accordance with the formula—

Amendment of Schedule 5

20

Dorset 58,171,978 38,700,225
Northamptonshire 113,739,056 75,667,484;
Bournemouth, Christchurch and Poole 72,103,248 47,968,318
East Suffolk 9,093,334 6,049,547
Somerset West and Taunton 5,135,401 3,416,441
West Suffolk 5,940,226 3,951,870;
Northamptonshire 7,091,169 4,717,561

SCHEDULE 1

SCHEDULE 2

SCHEDULE 3

SCHEDULE 4

SCHEDULE 5 — Table of Authorities, Values for B and C

Column A Column B Column C
Authority Value of B (Revenue Support Grant for year commencing 1st April 2013 (£)) Value of C (Baseline Funding Level for year commencing 1st April 2013 (£))
Greater London Authority 211,540,287 943,506,964
The council for the local government area of— The council for the local government area of— The council for the local government area of—
Adur 2,320,488 1,543,757
. . . . . . . . .
Amber Valley 4,231,323 2,814,984
Arun 4,817,439 3,204,911
Ashfield 5,101,761 3,394,062
Ashford 3,778,677 2,513,850
Aylesbury Vale 5,230,121 3,479,457
Babergh 2,808,370 1,868,332
Barking and Dagenham 75,765,609 50,404,787
Barnet 77,120,774 51,306,341
Barnsley 74,762,124 49,737,196
. . . . . . . . .
Basildon 7,486,726 4,980,714
Basingstoke and Deane 4,007,881 2,666,334
Bassetlaw 5,326,326 3,543,459
Bath & North East Somerset 31,106,126 20,694,054
Bedford 42,202,817 28,076,379
Bexley 48,128,325 32,018,458
Birmingham 470,376,572 312,928,663
Blaby 2,928,575 1,948,301
Blackburn with Darwen 58,520,828 38,932,306
Blackpool 63,432,552 42,199,942
Bolsover 3,842,732 2,556,465
Bolton 89,500,198 59,542,033
Boston 3,549,340 2,361,279
. . . . . . . . .
Bournemouth, Christchurch and Poole £71,492,000 47,968,318
Bracknell Forest 22,102,336 14,704,079
Bradford 182,862,207 121,653,223
Braintree 4,578,763 3,046,126
Breckland 5,199,193 3,458,881
Brent 115,976,197 77,155,791
Brentwood 2,178,785 1,449,486
Brighton & Hove 77,651,741 51,659,578
Bristol 133,936,644 89,104,384
Broadland 3,775,946 2,512,034
Bromley 50,520,251 33,609,741
Bromsgrove 2,292,939 1,525,430
Broxbourne 3,091,249 2,056,524
Broxtowe 3,804,740 2,531,189
Buckinghamshire 58,443,404 38,880,798
Burnley 5,599,802 3,725,395
Bury 47,284,132 31,456,839
Calderdale 55,451,203 36,890,168
Cambridge 5,609,369 3,731,759
Cambridgeshire 85,868,528 57,125,982
Camden 120,133,048 79,921,230
Cannock Chase 3,999,202 2,660,599
Canterbury 6,155,061 4,094,793
. . . . . . . . .
Castle Point 2,971,904 1,977,127
Central Bedfordshire 42,247,179 28,105,893
Charnwood 5,636,919 3,750,088
Chelmsford 4,475,297 2,977,293
Cheltenham 3,731,162 2,482,240
Cherwell 5,014,603 3,336,078
Cheshire East 55,855,476 37,159,120
Cheshire West & Chester 69,533,412 46,258,676
Chesterfield 4,429,844 2,947,054
Chichester 2,957,024 1,967,227
Chiltern 1,960,759 1,304,439
Chorley 3,861,957 2,569,254
. . . . . . . . .
City of London 21,894,766 14,565,989
Colchester 5,681,760 3,779,919
. . . . . . . . .
. . . . . . . . .
Cornwall 147,247,964 97,960,042
Cotswold 2,466,458 1,640,867
Coventry 106,183,067 70,640,689
Craven 1,950,687 1,297,739
Crawley 4,783,607 3,182,403
Croydon 97,229,106 64,683,864
Cumberland 78,567,018 52,268,488
. . . . . . . . .
Dacorum 3,961,867 2,635,721
Darlington 30,079,474 20,011,051
Dartford 3,566,318 2,372,574
. . . . . . . . .
Derby 75,794,022 50,423,689
Derbyshire 148,218,071 98,605,427
Derbyshire Dales 2,199,616 1,463,345
Devon 134,792,989 89,674,088
Doncaster 100,278,675 66,712,659
Dorset £58,783,000 38,700,225
Dover 4,865,138 3,236,643
Dudley 90,443,388 60,169,511
Durham 167,161,881 111,208,226
Ealing 101,248,242 67,357,685
East Cambridgeshire 3,238,292 2,154,347
East Devon 3,502,511 2,330,125
. . . . . . . . .
East Hampshire 2,489,312 1,656,071
East Hertfordshire 3,572,371 2,376,601
East Lindsey 8,077,049 5,373,440
. . . . . . . . .
East Riding of Yorkshire 69,896,365 46,500,139
East Staffordshire 4,201,076 2,794,861
East Suffolk 9,093,334 6,049,547
East Sussex 98,568,717 65,575,071
Eastbourne 4,795,765 3,190,491
Eastleigh 3,392,597 2,257,002
. . . . . . . . .
Elmbridge 3,057,389 2,033,997
Enfield 97,386,527 64,788,592
Epping Forest 4,373,052 2,909,272
Epsom and Ewell 1,864,266 1,240,245
Erewash 4,364,975 2,903,898
Essex 231,944,936 154,306,620
Exeter 5,423,236 3,607,931
Fareham 2,532,502 1,684,805
Fenland 4,861,017 3,233,902
. . . . . . . . .
Forest of Dean 3,403,839 2,264,481
Fylde 2,541,319 1,690,670
Gateshead 76,777,347 51,077,868
Gedling 4,039,746 2,687,533
Gloucester 4,864,490 3,236,212
Gloucestershire 99,494,149 66,190,735
Gosport 3,289,279 2,188,268
Gravesham 3,893,160 2,590,013
Great Yarmouth 5,043,282 3,355,158
Greenwich 109,628,246 72,932,673
Guildford 3,845,515 2,558,316
Hackney 145,804,173 96,999,527
Halton 47,408,714 31,539,720
Hambleton 2,741,302 1,823,713
Hammersmith and Fulham 81,224,312 54,036,313
Hampshire 157,907,819 105,051,752
Harborough 2,324,980 1,546,746
Haringey 107,661,884 71,624,506
Harlow 4,094,558 2,723,997
Harrogate 4,914,427 3,269,434
Harrow 52,098,786 34,659,897
Hart 1,814,804 1,207,339
Hartlepool 37,412,081 24,889,234
Hastings 5,015,492 3,336,670
Havant 4,396,103 2,924,607
Havering 45,378,456 30,189,045
Herefordshire 42,861,431 28,514,537
Hertfordshire 162,909,276 108,379,084
Hertsmere 3,575,328 2,378,568
High Peak 3,109,098 2,068,398
Hillingdon 62,007,239 41,251,719
Hinckley and Bosworth 3,412,512 2,270,251
Horsham 2,694,704 1,792,713
Hounslow 64,738,491 43,068,747
Huntingdonshire 6,018,805 4,004,146
Hyndburn 4,728,177 3,145,527
Ipswich 5,721,577 3,806,408
Isle of Wight 40,601,927 27,011,351
Isles of Scilly 2,001,734 1,331,699
Islington 111,948,651 74,476,375
Kensington and Chelsea 69,240,405 46,063,747
Kent 246,732,928 164,144,666
. . . . . . . . .
King's Lynn and West Norfolk 7,210,649 4,797,047
Kingston upon Hull 107,126,440 71,268,290
Kingston upon Thames 28,974,030 19,275,630
Kirklees 108,567,164 72,226,764
Knowsley 81,922,418 54,500,744
Lambeth 146,449,676 97,428,963
Lancashire 248,808,809 165,525,692
Lancaster 7,533,067 5,011,544
Leeds 208,043,706 138,405,785
Leicester 133,054,017 88,517,197
Leicestershire 81,248,926 54,052,687
Lewes 2,945,151 1,959,328
Lewisham 124,947,882 83,124,407
Lichfield 2,779,554 1,849,161
Lincoln 5,008,495 3,332,014
Lincolnshire 146,365,703 97,373,098
Liverpool 232,037,556 154,368,238
Luton 63,994,830 42,574,009
Maidstone 4,280,553 2,847,735
Maldon 2,012,341 1,338,755
Malvern Hills 2,400,881 1,597,240
Manchester 234,743,447 156,168,393
Mansfield 4,900,602 3,260,236
Medway 63,311,108 42,119,148
Melton 1,743,341 1,159,797
Mendip 3,816,490 2,539,006
Merton 47,220,841 31,414,734
Mid Devon 2,906,038 1,933,308
Mid Suffolk 2,986,299 1,986,703
Mid Sussex 2,813,065 1,871,455
Middlesbrough 60,427,163 40,200,538
Milton Keynes 61,021,813 40,596,143
Mole Valley 1,688,951 1,123,613
New Forest 5,249,071 3,492,063
Newark and Sherwood 4,829,316 3,212,812
Newcastle upon Tyne 118,695,531 78,964,890
Newcastle-upon-Lyme 4,905,847 3,263,726
Newham 146,374,407 97,378,888
Norfolk 203,558,256 135,421,739
North Devon 3,927,211 2,612,666
. . . . . . . . .
North East Derbyshire 3,679,255 2,447,708
North East Lincolnshire 52,172,547 34,708,968
North Hertfordshire 3,579,507 2,381,348
North Kesteven 4,088,693 2,720,096
North Lincolnshire 43,557,578 28,977,665
North Norfolk 4,235,114 2,817,506
North Northamptonshire 74,560,768 49,603,239
North Somerset 41,735,011 27,765,161
North Tyneside 63,425,523 42,195,265
North Warwickshire 2,523,368 1,678,728
North West Leicestershire 3,156,243 2,099,762
North Yorkshire 88,919,917 59,155,988
. . . . . . . . .
. . . . . . . . .
Northumberland 90,493,184 60,202,640
Norwich 7,861,113 5,229,784
Nottingham 126,819,442 84,369,505
Nottinghamshire 142,997,126 95,132,076
Nuneaton and Bedworth 4,847,682 3,225,030
Oadby and Wigston 2,025,192 1,347,305
Oldham 85,080,096 56,601,460
Oxford 8,219,914 5,468,484
Oxfordshire 94,486,825 62,859,500
Pendle 5,346,229 3,556,700
Peterborough 55,165,751 36,700,265
Plymouth 76,600,729 50,960,369
. . . . . . . . .
Portsmouth 63,713,947 42,387,146
Preston 7,300,413 4,856,765
. . . . . . . . .
Reading 40,306,258 26,814,651
Redbridge 70,173,241 46,684,337
Redcar and Cleveland 47,345,562 31,497,707
Redditch 2,897,248 1,927,460
Reigate and Banstead 3,132,531 2,083,987
Ribble Valley 1,778,483 1,183,176
Richmond upon Thames 29,642,189 19,720,137
Richmondshire 1,975,268 1,314,091
Rochdale 80,570,002 53,601,018
Rochford 2,281,948 1,518,118
Rossendale 2,862,025 1,904,027
Rother 3,119,197 2,075,116
Rotherham 84,302,172 56,083,929
Rugby 3,170,348 2,109,146
Runnymede 2,433,874 1,619,190
Rushcliffe 3,130,907 2,082,907
Rushmoor 3,126,460 2,079,948
Rutland 5,849,240 3,891,340
Ryedale 2,151,728 1,431,486
Salford 95,375,366 63,450,622
Sandwell 133,624,560 88,896,764
Scarborough 5,628,131 3,744,241
Sedgemoor 4,665,343 3,103,725
Sefton 85,273,633 56,730,215
Selby 3,228,620 2,147,912
Sevenoaks 3,025,755 2,012,952
Sheffield 190,105,235 126,471,812
Shepway 4,901,292 3,260,696
Shropshire 67,074,002 44,622,499
Slough 39,763,239 26,453,395
Solihull 39,673,721 26,393,841
Somerset 89,689,239 59,667,797
Somerset West and Taunton 5,135,401 3,416,441
South Buckinghamshire 1,451,899 965,909
South Cambridgeshire 3,476,042 2,312,516
South Derbyshire 3,314,062 2,204,755
South Gloucestershire 49,460,130 32,904,471
South Hams 2,532,166 1,684,581
South Holland 4,393,362 2,922,783
South Kesteven 4,818,183 3,205,405
. . . . . . . . .
South Norfolk 4,098,835 2,726,843
. . . . . . . . .
South Oxfordshire 3,420,540 2,275,592
South Ribble 3,081,172 2,049,820
South Somerset 4,815,515 3,203,630
South Staffordshire 3,083,001 2,051,036
South Tyneside 64,947,821 43,208,008
Southampton 72,687,340 48,356,899
Southend-on-Sea 46,346,023 30,832,741
Southwark 152,150,265 101,221,408
Spelthorne 2,532,841 1,685,030
St Albans 3,315,708 2,205,850
. . . . . . . . .
St Helens 60,693,179 40,377,512
Stafford 3,708,812 2,467,371
Staffordshire 132,877,472 88,399,746
Staffordshire Moorlands 3,443,565 2,290,910
Stevenage 3,377,926 2,247,242
Stockport 62,919,049 41,858,322
Stockton-on-Tees 52,091,702 34,655,184
Stoke-on-Trent 95,684,322 63,656,161
Stratford-on-Avon 3,243,951 2,158,112
Stroud 3,243,626 2,157,896
Suffolk 134,863,896 89,721,260
. . . . . . . . .
Sunderland 112,757,039 75,014,173
Surrey 151,168,720 100,568,413
Surrey Heath 2,059,480 1,370,115
Sutton 47,820,369 31,813,583
Swale 5,633,700 3,747,947
Swindon 42,401,417 28,208,503
Tameside 73,926,341 49,181,172
Tamworth 3,070,744 2,042,882
Tandridge 1,916,056 1,274,699
. . . . . . . . .
Teignbridge 4,456,466 2,964,765
Telford and the Wrekin 50,870,937 33,843,042
Tendring 6,642,985 4,419,396
Test Valley 3,126,912 2,080,249
Tewkesbury 2,424,330 1,612,841
Thanet 6,636,328 4,414,968
Three Rivers 2,619,415 1,742,625
Thurrock 43,604,937 29,009,172
Tonbridge and Malling 3,022,481 2,010,774
Torbay 42,729,683 28,426,889
Torridge 3,125,937 2,079,600
Tower Hamlets 146,441,771 97,423,703
Trafford 47,821,449 31,814,301
Tunbridge Wells 3,118,249 2,074,486
Uttlesford 2,038,332 1,356,046
Vale of White Horse 3,112,160 2,070,435
Wakefield 94,721,802 63,015,823
Walsall 98,171,326 65,310,697
Waltham Forest 92,123,515 61,287,254
Wandsworth 97,054,110 64,567,444
Warrington 41,140,379 27,369,569
Warwick 4,526,160 3,011,130
Warwickshire 84,165,871 55,993,251
Watford 3,728,116 2,480,214
. . . . . . . . .
Waverley 2,629,716 1,749,478
Wealden 3,877,484 2,579,584
. . . . . . . . .
Welwyn Hatfield 3,822,388 2,542,930
West Berkshire 23,768,613 15,812,608
West Devon 2,163,967 1,439,628
. . . . . . . . .
West Lancashire 4,352,650 2,895,699
West Lindsey 3,969,166 2,640,577
West Northamptonshire 65,840,725 43,802,034
West Oxfordshire 2,818,050 1,874,772
. . . . . . . . .
West Suffolk 5,940,226 3,951,870
West Sussex 104,073,890 69,237,512
Westminster 118,683,080 78,956,606
Westmorland and Furness 50,707,778 33,734,497
. . . . . . . . .
Wigan 92,697,665 61,669,220
Wiltshire 76,016,183 50,571,487
Winchester 2,928,320 1,948,131
Windsor and Maidenhead 16,712,946 11,118,665
Wirral 106,967,087 71,162,276
Woking 2,803,023 1,864,775
Wokingham 18,543,072 12,336,198
Wolverhampton 104,622,164 69,602,263
Worcester 3,434,041 2,284,574
Worcestershire 83,368,139 55,462,542
Worthing 3,535,650 2,352,171
Wychavon 3,482,733 2,316,967
Wycombe 4,393,996 2,923,205
Wyre 4,476,779 2,978,279
Wyre Forest 3,733,483 2,483,784
York 34,869,983 23,198,046
The fire and rescue authority for the area of— The fire and rescue authority for the area of— The fire and rescue authority for the area of—
Avon 14,322,675 9,528,484
Bedfordshire 7,802,525 5,190,806
Berkshire 9,358,862 6,226,195
Buckinghamshire 6,756,798 4,495,113
Cambridgeshire 8,030,433 5,342,428
Cheshire 12,434,107 8,272,071
Cleveland 12,297,500 8,181,190
Cumbria 9,192,835 6,115,742
Derbyshire 11,795,992 7,847,551
Devon and Somerset 20,917,936 13,916,130
Dorset and Wiltshire 13,727,200 9,132,331
Durham 9,353,324 6,222,511
East Sussex 10,194,540 6,782,148
Essex 21,691,728 14,430,913
Greater Manchester 42,067,923 27,986,638
Hampshire and Isle of Wight 21,557,536 14,341,639
Hereford & Worcester 7,468,639 4,968,681
Humberside 16,786,740 11,167,759
Kent 19,569,626 13,019,137
Lancashire 20,591,742 13,699,122
Leicestershire 11,828,095 7,868,908
Merseyside 26,441,024 17,590,490
North Yorkshire 8,081,891 5,376,661
Northamptonshire 7,091,169 4,717,561
Nottinghamshire 14,242,666 9,475,256
Shropshire 5,149,357 3,425,726
South Yorkshire 20,582,436 13,692,932
Staffordshire 12,630,628 8,402,811
Tyne and Wear 20,412,797 13,580,075
West Midlands 44,294,195 29,467,716
West Yorkshire 32,481,227 21,608,871

Signed

We consent

Rebecca Harris — Paul Maynard — Two of the Lords Commissioners of Her Majesty's Treasury — 2019-03-26

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

Rishi Sunak — Parliamentary Under Secretary of State — 2019-03-27

Explanatory note

(This note is not part of the Regulations)

Amendments to the Rates Retention RegulationsRegulations 3 to 5, 7, 8 and 10 amend provisions in the Rates Retention Regulations which require billing authorities to make certain calculations for each financial year; make payments to the Secretary of State and major precepting authorities and to make transfers between their collection fund and general fund. The amendments relate to the introduction of the 75% pilot areas and the coming to an end of 100% pilot arrangements in place for the financial year 2018-19.

Amendments to the Levy and Safety Net RegulationsRegulation 12 amends regulation 2 of the Levy and Safety Net Regulations to amend the definition of “business rates baseline”.

Basis of distribution of levy account surplusRegulation 19 provides a basis for calculating, when a determination is made to distribute a surplus in the levy account kept by the Secretary of State under Part 6 of Schedule 7B to the 1988 Act, how much is payable to each authority. In doing so, it refers to the table of values in Schedule 5 to these Regulations.

Footnotes

[^f00001]: 1988 c. 41. Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).

[^f00002]: Section 143(9D) was inserted by section 1 of the Local Government Finance Act 2012.

[^f00003]: S.I. 2013/452; amended by S.I. 2014/96, S.I. 2015/628, S.I. 2016/1268, S.I. 2017/496, S.I. 2017/1321 and S.I. 2018/463.

[^f00004]: Commission Regulation (EC) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid., Official Journal L 352, 24/12/2013 P. 0001-0008.

[^f00005]: S.I. 2013/737; amended by S.I. 2014/822, S.I. 2015/617, S.I. 2015/2039, S.I. 2017/496 and S.I. 2018/463.

[^f00006]: See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “year”.

[^f00007]: See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “pool of authorities”.

Editorial notes

[^c23679301]: 1988 c. 41. Schedule 7B was inserted by section 1 of, and Schedule 1 to, the Local Government Finance Act 2012 (c. 17).

[^c23679311]: Section 143(9D) was inserted by section 1 of the Local Government Finance Act 2012.

[^c23679321]: S.I. 2013/452; amended by S.I. 2014/96, S.I. 2015/628, S.I. 2016/1268, S.I. 2017/496, S.I. 2017/1321 and S.I. 2018/463.

[^c23679331]: Commission Regulation (EC) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid., Official Journal L 352, 24/12/2013 P. 0001-0008.

[^c23679341]: S.I. 2013/737; amended by S.I. 2014/822, S.I. 2015/617, S.I. 2015/2039, S.I. 2017/496 and S.I. 2018/463.

[^c23679351]: See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “year”.

[^c23679361]: See paragraph 45 of Schedule 7B to the Local Government Finance Act 1988 for the meaning of “pool of authorities”.

[^key-63c537d71184a19e45d5574b045c280c]: Reg. 1 in force at 28.3.2019, see reg. 1(2)

[^key-0b1bd5ec0007869793025821fcbcea57]: Reg. 2 in force at 28.3.2019, see reg. 1(2)

[^key-63e0cda1688da488c032f4dd26db7491]: Reg. 3 in force at 28.3.2019, see reg. 1(2)

[^key-b2f726fc1728d6df0d7a7a65cd33e453]: Reg. 4 in force at 28.3.2019, see reg. 1(2)

[^key-d1b29ff5918f5cf1ced56b365b49a6f6]: Reg. 5 in force at 28.3.2019, see reg. 1(2)

[^key-75a7194968aa983233b8d436116280ef]: Reg. 6 in force at 28.3.2019, see reg. 1(2)

[^key-f169f8793d5b2effa60efed207ece28e]: Reg. 7 in force at 28.3.2019, see reg. 1(2)

[^key-eb5c7712f57037cb81b3cca0ee0b9223]: Reg. 8 in force at 28.3.2019, see reg. 1(2)

[^key-5c4938dad3e5f34d69868833ee455445]: Reg. 9 in force at 28.3.2019, see reg. 1(2)

[^key-d9524ba1bc94254891a5ebd3181c485c]: Reg. 10 in force at 28.3.2019, see reg. 1(2)

[^key-48e0a1f17970696ead91199682ab7d5b]: Reg. 11 in force at 28.3.2019, see reg. 1(2)

[^key-d21aebc13883ad55c56634d8a2b05ed0]: Reg. 12 in force at 28.3.2019, see reg. 1(2)

[^key-8771a9548f6d3e474ef196bf23c6880f]: Reg. 13 in force at 28.3.2019, see reg. 1(2)

[^key-3b9e242098d9f30826460a54b2ba7219]: Reg. 14 in force at 28.3.2019, see reg. 1(2)

[^key-d5cddf2194691a23d6f3df6da690f5ab]: Reg. 15 in force at 28.3.2019, see reg. 1(2)

[^key-544db1278b869154b44d4f5457761730]: Reg. 16 in force at 28.3.2019, see reg. 1(2)

[^key-51ad6fe3879728f2b7d64514da53be16]: Reg. 17 in force at 28.3.2019, see reg. 1(2)

[^key-020adbc31c0c498b6e141c3c500e4b0d]: Reg. 18 in force at 28.3.2019, see reg. 1(2)

[^key-37e4b3b92d8133490f08030708ac0c8c]: Reg. 19 in force at 28.3.2019, see reg. 1(2)

[^key-beaa79e3a19aea8c9c3cedfdb66da490]: Reg. 20 in force at 1.4.2019, see reg. 1(3)

[^key-1cafb442e48ac847df81dc5961f5ccbe]: Sch. 1 in force at 28.3.2019, see reg. 1(2)

[^key-ddde92d097162cd590441ecf80ada5a9]: Sch. 2 in force at 28.3.2019, see reg. 1(2)

[^key-c3c5bb6fbb6fcc065dd14490e77203c0]: Sch. 3 in force at 28.3.2019, see reg. 1(2)

[^key-a79046531ef0e68c358a5d6bf2190bd6]: Sch. 4 in force at 28.3.2019, see reg. 1(2)

[^key-c96372696758d7babdbdee90297a26ba]: Sch. 5 in force at 28.3.2019, see reg. 1(2)

[^key-9b5f61355ae204eea56ba0c492e27e66]: Words in Sch. 5 table substituted (1.4.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(a)

[^key-9890dbcec18e9a774c83dc20f3fe4129]: Words in Sch. 5 table inserted (1.4.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(b)

[^key-ffeb03d836164bee74d0e2429512396e]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(i)

[^key-d1dd05b3d75d248775fd63dea2ddf2be]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(ii)

[^key-181d66732bd2bb109d805352da74c7d1]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(iii)

[^key-e58e6b1aaaac6c1860cd0b300dc9cb80]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(iv)

[^key-1e014c26b63c796abfcb91c0f65b4808]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(v)

[^key-8a85604edcda9a199bfa7cae5bbb3e42]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(vi)

[^key-dac5d71999058a20f405cccff76c47cd]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(vii)

[^key-3a7ba9e9de100f9764af7b6da80a4bc4]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(viii)

[^key-ae10e89d2f6d29920096392e6888f8e8]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(ix)

[^key-9257d1f2cf5d56bccaf1e75e46c59a2f]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(x)

[^key-a0e6f492ccff93687598697d2ee2498e]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(xi)

[^key-3de780a22f1d7d20f1c5f452d8c9f282]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(xii)

[^key-4391f9d5f554ce4c4d8d082700093ca1]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(xiii)

[^key-9b03f7e2107207e05bd3fe548377c7ec]: Words in Sch. 5 table omitted (1.4.2019) by virtue of The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(2)(c)(xiv)

[^key-15eb5f52dc41778eca4e7e720502f0b1]: Words in Sch. 5 table inserted (1.4.2019) by The Non-Domestic Rating (Rates Retention and Levy and Safety Net) (Amendment) and (Levy Account: Basis of Distribution) Regulations 2019 (S.I. 2019/709), regs. 1(3), 20(3)

[^key-66870ed87ed2bface8a1cd05d64be0b8]: Sum in Sch. 5 table substituted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 8(2)(a)

[^key-01a1e771f926c55ef1076bbb7f18c552]: Sum in Sch. 5 table substituted (27.11.2020) by The Non-Domestic Rating (Rates Retention, Levy and Safety Net and Levy Account: Basis of Distribution) (Amendment) Regulations 2020 (S.I. 2020/1357), regs. 1(2), 8(2)(b)

[^key-ec9334bfe0f75c045b1e198c30403720]: Words in Sch. 5 table omitted (7.3.2023) by virtue of The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 10(2)(a)

[^key-ba684d9100089b1d652cd374a83be33e]: Word in Sch. 5 table substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 10(2)(c)(i)

[^key-55fcdd0873ebe5fcfd6979864d96c899]: Word in Sch. 5 table substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 10(2)(c)(ii)

[^key-1ed9276948b723e0a3d1ba2ff8e93c93]: Words in Sch. 5 table inserted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 10(2)(d)

[^key-f9ff1f436ad20f1305313567a5ef1431]: Word in Sch. 5 table substituted (7.3.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(2), 10(3)(a)

[^key-c2d2996859c3270ba90d09c7d885d652]: Words in Sch. 5 table omitted (1.4.2023) by virtue of The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(3), 10(2)(b)

[^key-923f2ba36c28709d673ff6fb9ca755e6]: Words in Sch. 5 table inserted (1.4.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(3), 10(2)(e)

[^key-ea9e2ef504f9ed7322a3abb76fe50baa]: Word in Sch. 5 table substituted (1.4.2023) by The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2023 (S.I. 2023/268), regs. 1(3), 10(3)(b)

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