
PART 1
1 
These Regulations may be cited as the Non-Domestic Rating (Rates Retention) Regulations 2013 and come into force on the day after the day on which they are made.
2 

(1) In these Regulations—
 “the 1988 Act” means the Local Government Finance Act 1988;
 “authority” means a billing authority or a major precepting authority;
 “billing authority” means a billing authority in England;
 “central share payment” means a payment made by a billing authority to the Secretary of State under paragraph 6(2) of Schedule 7B to the 1988 Act;
 “certified non-domestic rating income” has the meaning given by regulation 9(4);
 “Hartlepool MDC Order” means the Hartlepool Development Corporation (Functions) Order 2023;
 “Middlesbrough MDC Order” means the Middlesbrough Development Corporation (Functions) Order 2023;
 “non-domestic rating income” has the meaning given by regulation 3(3);
 “non-domestic rating multiplier” in relation to a year means the non-domestic rating multiplier for the year calculated by the Secretary of State under Schedule 7 to the 1988 Act;
 “preceding year” means the year immediately preceding the relevant year;
 “relevant precepting authority” in relation to a billing authority means a major precepting authority other than a police and crime commissioner, having a power to issue a precept to that billing authority;
 “relevant year” means the year for which a calculation of non-domestic rating income or of a payment is being made;
 “schedule of instalments” has the meaning given by regulation 15;
 “small business hereditament” means a hereditament for which on 1st April 2023 a rateable value of less than £51,000 is shown on a local non-domestic rating list;
 “small business non-domestic rating multiplier” in relation to a year means the small business non-domestic rating multiplier for the year  calculated by the Secretary of State under  Schedule 7 to the 1988 Act .
 “standard hereditament” means a hereditament for which on 1st April 2023 a rateable value greater than £50,999 is shown on a local non-domestic rating list.
(2) In these Regulations any reference to a billing authority's general fund shall be construed in relation to the Common Council of the City of London as a reference to the City fund .
(3) In these Regulations any reference to a billing authority's collection fund income and expenditure account is a reference to a revenue account to which, in accordance with proper practices, are credited or charged, as the case may be, amounts in respect of the authority's income and expenditure relating to sums paid or to be paid into or payments met or to be met from the authority's collection fund.
PART 2
3 

(1) For each year a billing authority must calculate—
(a) the amount of the central share of its non-domestic rating income;
(b) the amount of each relevant precepting authority's share of its non-domestic rating income in accordance with regulation 5;
(c) the amount (if any) to be deducted from the central share payment in accordance with regulation 4(1);
(d) the amount of each relevant precepting authority's share of any amount to be deducted from the central share payment in accordance with regulation 4(1);
(da) for a billing authority listed in   Parts 2 to 6   of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;
(db) for a billing authority listed in   Parts 2 to 6   of Schedule 5, the amount that is its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;
(e) the amount (if any) specified by regulation 7(2);
(f) the amount (if any) specified by regulation 7A(2);
(g) the amount of each relevant precepting authority’s share of any amount specified by regulation 7A.
(h) the amount (if any) specified by regulation 7B(2).
(2) The billing authority must notify the Secretary of State and any relevant precepting authorities of the amounts that have been calculated—
(a) for the year commencing on 1st April 2013 on or before 15th March 2013;
(b) for a year commencing on or after 1st April 2014 on or before 31st January in the preceding year.
(2A) In relation to the relevant year commencing on 1st April 2017, a billing authority listed in Parts 2 to 6 of Schedule 5 must on or before 30th April 2017 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.
(2B) In relation to the relevant year commencing on 1st April 2018, a billing authority listed in Parts 1 and 7 to 22 of Schedule 5 must on or before 30th April 2018 notify the Secretary of State and any relevant precepting authority of the amounts it has calculated under paragraph (1)(da) and (db) for that relevant year.
(3) A billing authority's non-domestic rating income for the purposes of paragraph (1) is the billing authority's estimate for the relevant year of the amount specified by paragraph 1 of Schedule 1.
(4) If an authority fails to comply with paragraph (2) the Secretary of State may make a calculation of the amount or amounts; and in such cases—
(a) the Secretary of State must notify the authority and any relevant precepting authority of the amount or amounts calculated; and
(b) these Regulations take effect as if the amount or amounts calculated by the Secretary of State were calculated in accordance with paragraph (1).
4 

(1) In relation to each relevant year, a billing authority must deduct from the central share payment the amount which is the total of the following—
(a) its estimate of the amount (if any) specified by paragraph 2 of Schedule 2 for that year;
(b) its estimate of the amount (if any) specified by paragraph 3 of Schedule 2 for that year;
(c) for a relevant year beginning on 1st April 2017, its estimate of the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);
(d) for a relevant year beginning on or after 1st April 2017, its estimate of the amount specified by paragraph 2 of Schedule 2B for that year (if applicable); and
(e) for a relevant year beginning on or after 1st April 2018, its estimate of the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable).
(2) The  central share payment  must be made in the course of the relevant year in accordance with the schedule of instalments.
(3) In relation to a relevant year commencing on or after 1st April 2017, this regulation does not apply to a billing authority listed in Parts 2 to 6 of Schedule 5.
(4) In relation to the relevant year commencing on 1st April 2018, this regulation does not apply to a billing authority listed in Parts 1 and 7 to 22 of Schedule 5.
5 

(1) This regulation applies if a local government finance report for a year is approved by resolution of the House of Commons.
(2) Each billing authority must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority's share of the billing authority's non-domestic rating income.
(2A) Where a billing authority has received an MDC payment for the year, it must make a payment for the year to each of its relevant precepting authorities of the amount that is that authority’s share of the MDC payment.
(3) Unless paragraph (3A) , (3B)  , (3C) or (3D)  applies, the  relevant precepting authority shares are—
(a) 10% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 9% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 20% where the relevant precepting authority is the Greater London Authority; and
(d) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(3A) For a relevant year commencing on or after 1st April 2017, the relevant precepting authority shares are—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) 5% where the relevant precepting authority is the West of England Combined Authority.
(3B) For the relevant year commencing on 1st April 2017 and a relevant year commencing on or after 1st April  2020, the relevant precepting authority share for the Greater London Authority is 37%.
(3C) For the relevant year commencing on 1st April 2018, the relevant precepting authority shares are—
(a) 36% where the relevant precepting authority is the Greater London Authority;
(b) 49% where the relevant precepting authority is Derbyshire County Council;
(c) 59% where the relevant precepting authority is Devon County Council;
(d) 50% where the relevant precepting authority is Gloucestershire County Council;
(e) 59% where the relevant precepting authority is Kent County Council;
(f) 40% where the relevant precepting authority is Lincolnshire County Council;
(g) 20% where the relevant precepting authority is Suffolk County Council; and
(h) 70% where the relevant precepting authority is Surrey County Council.
(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.
(4) The  payments  must be made in the course of the relevant year in accordance with the schedule of instalments.
(5) In this regulation, an “MDC payment” means a payment from a Mayoral development corporation made in accordance with Part 4 of the Middlesbrough MDC Order or Part 4 of the Hartlepool MDC Order.
6 

(1) This regulation applies where an amount has been deducted from the central share payment for a year under regulation 4(1) in respect of an amount  specified by paragraph 3 of Schedule 2 (case B hereditaments) or paragraph 2(1) of Schedule 2A (special provision for deduction from the central share payment).
(2) The billing authority must pay to each relevant precepting authority that authority's share of  each specified  amount.
(3) Unless paragraph (3A) applies, the relevant precepting authority shares are—
(a) 20% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 18% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 40% where the relevant precepting authority is the Greater London Authority; and
(d) 2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(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.
(4) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
7 

(1) This regulation applies where the billing authority is a district council in an area for which there is a county council.
(2) The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013  where—
(a) the hereditament falls within a class designated by those Regulations; and
(b) the local planning authority responsible for determining the application for planning permission in respect of development which led to the hereditament falling within the designated class was a county council.
(3) The billing authority must make a payment for the year to the relevant county council equal to the amount estimated (if any) in accordance with regulation 3 as the amount specified by this regulation.
(4) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
(5) In this regulation,  “planning permission” means permission under Part 3 of the Town and Country Planning Act 1990 .
7A. 

(1) This regulation applies where the area of a billing authority includes a hereditament within a class designated by Part 2 of the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015.
(2) The amount specified by this regulation is the amount to be disregarded in respect of a hereditament for the relevant year calculated in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 where the hereditament falls within a class designated by Part 2 of those Regulations.
(3) The billing authority must make a payment for the year to each relevant precepting authority equal to that authority’s share (as set out in paragraph (4)) of the amount estimated (if any), in accordance with regulation 3, as the amount specified by this regulation.
(4) The relevant precepting authority shares are—
(a) 60% where the relevant precepting authority is a county council which is a fire and rescue authority;
(b) 59% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(c) 20% where the relevant precepting authority is the Greater London Authority; and
(d) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (a).
(5) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
7B. 

(1) The amount specified by this regulation is the proportion of Redcar and Cleveland Borough Council’s non-domestic rating income calculated in accordance with Part 1 of Schedule 2 to the Non-Domestic Rating (Designated Area) Regulations 2021.
(2) For each year that the designation under those Regulations has effect Redcar and Cleveland Borough Council must make a payment to the Tees Valley Combined Authority equal to 50% of the amount (if any) estimated, in accordance with regulation 3, as the amount specified by this regulation.
(3) The payment must be made in the course of the relevant year in accordance with the schedule of instalments.
8 

(1) In relation to each relevant year a billing authority must transfer from its collection fund to its general fund the amount calculated in accordance with Schedule 3.
(2) The transfer must be made in the course of the relevant year in accordance with the schedule of instalments.
PART 3
9 

(1) Subject to  paragraphs (5) to (8), on or before 30 September   in the year following the relevant year a billing authority must—
(a) calculate the amount specified by paragraph 1 of Schedule 1 for the relevant year;
(b) calculate the amount (if any) specified by paragraph 2 of Schedule 2 for the relevant year;
(ba) calculate the amount (if any) specified by paragraph 3 of Schedule 2 for the relevant year;
(bb) calculate the amount specified by paragraph 2(1) of Schedule 2A for the relevant year (if applicable);
(bc) calculate the amount specified by paragraph 2 of Schedule 2B for the relevant year (if applicable);
(bd) calculate the amount specified by paragraph 2(1) of Schedule 2C for the relevant year (if applicable);
(c) calculate the amount (if any) specified by regulation 7(2) , 7A(2)  , 7B(2) and the amount of each relevant precepting authority’s share of any amount specified by regulation 7A  for the relevant year; and
(d) notify the Secretary of State and any relevant precepting authorities of the amounts calculated.
(2) The billing authority must arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.
(3) The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority and relevant precepting authorities of the amounts so certified.
(4) The amount specified by paragraph 1 of Schedule 1 to these Regulations and calculated and certified in accordance with this regulation is the authority's certified non-domestic rating income for the relevant year.
(5) Paragraph (1) applies in relation to calculations for  a relevant year beginning on 1st April 2019 or 1st April 2021 as if for “30 September” there were substituted “30 November”.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Subject to paragraph (8), paragraph (1) applies in relation to calculations for the relevant years listed in the first column of the following table as if for “30 September in the year following the relevant year” there were substituted the words in the second column—

Relevant year beginning in— Date
2023 “28th February 2025”
2024 “27th February 2026”
2025 “31st January 2027”
2026 “30th November 2027”
2027 “30th November 2028”.
(8) Paragraph (1) applies in relation to calculations for the relevant year as if for “30 September in the year following the relevant year” there were substituted “the date the accountability statements are published” where—
(a) the relevant year begins in 2023, 2024, 2025, 2026 or 2027, and
(b) the billing authority has not published its accountability statements on or before the last publication date.
(9) In this regulation, “accountability statements” and “last publication date” have the meanings given in regulation 9A of the Accounts and Audit Regulations 2015.
9A. 

(1) This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.
(2) In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the following amounts on or before 23rd January 2017—
(a) the amount specified by paragraph 2(1) of Schedule 2A for that year (if applicable);
(b) the amount specified by paragraph 2 of Schedule 2B for that year (if applicable).
(3) The billing authority must—
(a) notify the Secretary of State on or before 23rd January 2017 of the amounts calculated; and
(b) arrange for the calculations and amounts to be certified in accordance with such arrangements as the Secretary of State may direct.
(4) The person certifying the calculations and amounts must send the certification to the Secretary of State and notify the billing authority of the amounts so certified.
9B. 

(1) This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which Schedule 2C applies.
(2) In addition to the calculations made under regulation 9(1) for that year, the billing authority must calculate the amount specified by paragraph 2(1) of Schedule 2C for that year (if applicable) on or before 2nd February 2018.
(3) The billing authority must—
(a) notify the Secretary of State on or before 2nd February 2018 of the amount calculated; and
(b) arrange for the calculation and amount to be certified in accordance with such arrangements as the Secretary of State may direct.
(4) The person certifying the calculation and amount must send the certification to the Secretary of State and notify the billing authority of the amount so certified.
10 

(1) Where the amount included in the calculation of the certified non-domestic rating income as an amount to be disregarded in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act is different to the amount estimated for the purposes of regulation 3 (“the estimated amount”) paragraphs (2) to (4) apply.
(2) Where the difference relates to a hereditament within the description in regulation 7(2) (county matters)—
(a) if the certified amount is less than the amount paid to the county council, the county council must pay an amount equal to the difference to the billing authority; or
(b) if the certified amount is more than the amount paid to the county council, the billing authority must pay an amount equal to the difference to the county council.
(3) Where the difference relates to a hereditament within the description in regulation 7A(1) (shale oil or gas hereditaments)—
(a) if the certified amount is less than the estimated amount-
(i) each relevant precepting authority must pay an amount equal to that relevant precepting authority’s percentage share (as set out in paragraph (5)) of the difference to the billing authority; and
(ii) the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount-
(i) the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and
(ii) the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.
(3A) Where the difference relates to a hereditament situated within the area designated by Schedule 1 to the Non-Domestic Rating (Designated Area) Regulations 2021—
(a) if the certified amount is less than the estimated amount—
(i) the Tees Valley Combined Authority must pay an amount equal to 50% of the difference to Redcar and Cleveland Borough Council; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount—
(i) Redcar and Cleveland Borough Council must pay an amount equal to 50% of the difference to the Tees Valley Combined Authority; and
(ii) Redcar and Cleveland Borough Council must transfer an amount equal to 50% of the difference from its collection fund to its general fund.
(4) Where the difference relates to any other hereditament—
(a) if the certified amount is less than the estimated amount, the billing authority must transfer an amount equal to the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the estimated amount, the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(5) For the purposes of this regulation, the percentage shares are—
(a) 100% where the billing authority is—
(i) a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) the Council of the Isles of Scilly;
(b) 99% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 40% where the billing authority is a district council in an area for which there is a county council;
(d) 80% where the billing authority is a London borough council or the Common Council of the City of London;
(e) 60% where the relevant precepting authority is a county council which is a fire and rescue authority;
(f) 59% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(g) 20% where the relevant precepting authority is the Greater London Authority; and
(h) 1% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).
11 

(A1) This regulation applies in relation to a relevant year if a billing authority deducts an amount under regulation 4(1) from its central share payment for that year.
(1) Where the amount certified under regulation 9 as the  amount specified by paragraph 2 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(a) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount, the billing authority must—
(i) pay an amount equal to the difference to the Secretary of State; and
(ii) transfer an amount equal to the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay an amount equal to the difference to the billing authority; and
(ii) the billing authority must transfer an amount equal to the difference from its collection fund to its general fund.
(2) Where the amount certified under regulation 9 as the  amount specified by paragraph 3 of Schedule 2 for a relevant year is different from the amount deducted under regulation 4(1)(b) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay an amount equal to the difference to the Secretary of State;
(ii) each relevant precepting authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to the billing authority; and
(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its general fund to its collection fund; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay an amount equal to the difference to the billing authority;
(ii) the billing authority must pay an amount equal to the relevant precepting authority’s percentage share of the difference to each relevant precepting authority; and
(iii) the billing authority must transfer an amount equal to its percentage share of the difference from its collection fund to its general fund.
(2A) For  the relevant year beginning on 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year is different from the amount deducted under  regulation 4(1)(c)  from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(2B) For a relevant year beginning on or after 1st April 2017, where the amount certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year is different from the amount deducted under  regulation 4(1)(d)  from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(2C) For a relevant year beginning on or after 1st April 2018, where the amount certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year is different from the amount deducted under regulation 4(1)(e) from the central share payment for that year—
(a) if the certified amount is less than the deducted amount—
(i) the billing authority must pay to the Secretary of State an amount equal to the difference; and
(ii) the billing authority must transfer from its general fund to its collection fund an amount equal to the difference; or
(b) if the certified amount is more than the deducted amount—
(i) the Secretary of State must pay to the billing authority an amount equal to the difference; and
(ii) the billing authority must transfer from its collection fund to its general fund an amount equal to the difference.
(3) Unless  paragraph (4), (5) or (6)  applies, for  the purposes of this regulation, the percentage shares are—
(a) 100% where the billing authority is—
(i) a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) the Council of the Isles of Scilly;
(b) 98% where the billing authority is a county council, or a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 80% where the billing authority is a district council in an area for which there is a county council;
(d) 60% where the billing authority is a London borough council or the Common Council of the City of London;
(e) 20% where the relevant precepting authority is a county council which is a fire and rescue authority;
(f) 18% where the relevant precepting authority is a county council which is not a fire and rescue authority;
(g) 40% where the relevant precepting authority is the Greater London Authority; and
(h) 2% where the relevant precepting authority is a fire and rescue authority not falling within sub-paragraph (e).
(4) In relation to  the relevant year commencing on  1st April 2017, the percentage shares are—
(a) 44.8% where the billing authority is listed in Part 1 of Schedule 5; and
(b) 55.2% where the relevant precepting authority is the Greater London Authority.
(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.
11A. 

(1) This regulation applies in relation to the relevant year beginning on 1st April 2015 to a billing authority to which Schedule 2A or 2B applies.
(2) Where an amount is certified under regulation 9A as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) Where an amount is certified under regulation 9A as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(4) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.
11B. 

(1) This regulation applies in relation to the relevant year beginning on 1st April 2016 to a billing authority to which  Schedule 2A, 2B or 2C  applies.
(2) Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2A for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) Where an amount is certified under regulation 9 as the amount specified by paragraph 2 of Schedule 2B for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3A) Where an amount is certified under regulation 9B as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount;
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(4) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.
11C. 

(1) This regulation applies in relation to the relevant year beginning on 1st April 2017 to a billing authority to which Schedule 2C applies.
(2) Where an amount is certified under regulation 9 as the amount specified by paragraph 2(1) of Schedule 2C for that year (“the certified amount”)—
(a) the Secretary of State must pay to the billing authority an amount equal to the certified amount; and
(b) the billing authority must transfer from its collection fund to its general fund an amount equal to the certified amount.
(3) An amount paid to an authority under this regulation is to be recognised by that authority in accordance with proper practices in a revenue account for that year.
12 
Where an amount included in a calculation under regulation 9(1) as a bad debt which should be written off or a doubtful debt for which provision should be made is disallowed on certification under regulation 9(2) on the grounds that the billing authority has failed to act diligently in relation to the collection of non-domestic rates, the authority must transfer such an amount as is disallowed from its general fund to its collection fund.
12A. 

(1) This regulation applies to an authority in relation to which there is a deficit or a surplus.
(2) Any deficit or surplus shall belong to or be borne by the billing authority and any relevant precepting authorities in accordance with the shares set out in regulation 5.
(3) A relevant precepting authority must pay its share of a surplus to the billing authority.
(4) A billing authority must pay to the relevant precepting authority that authority’s share of the deficit.
(5) Any payments under this regulation must be made before the end of the period of 28 days beginning with the certification date.
(6) In this regulation—
 “certification date” means the date on which the billing authority’s certified non-domestic rating income for the relevant year is certified under regulation 9;
 “deficit” and “surplus” have the meanings given in article 2 of the Middlesbrough MDC Order or article 2 of the Hartlepool MDC Order (as the case may be).
PART 4
13 

(1) For each relevant year beginning on or after 1st April 2014 a billing authority must estimate in accordance with paragraph 1 of Schedule 4 on or before 31st January in the preceding year —
(a) whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year; and
(b) if so, the amount of the surplus or deficit.
(2) Subject to Schedule 4B, any surplus or deficit estimated by an authority under paragraph (1) shall belong to or be borne by that authority, the Secretary of State and any relevant precepting authorities in accordance with the shares set out in paragraph 2 of Schedule 4.
14 

(1) A billing authority must pay to the Secretary of State the Secretary of State's share and to any relevant precepting authority that authority's share of a surplus during the course of the relevant year in accordance with the schedule of instalments.
(2) The Secretary of State and a relevant precepting authority must pay their respective shares of a deficit to the billing authority during the course of the relevant year in accordance with the schedule of instalments.
(3) A transfer under section 97(3) or 97(4) of the 1988 Act of a billing authority's share of a surplus or deficit in respect of non-domestic rates must be made during the course of the relevant year in accordance with the schedule of instalments.
PART 5
15 

(1) Where a payment under these Regulations is to be paid according to the schedule of instalments  , subject to  paragraphs (7) and (9),  it is to be paid in  12  instalments such that—
(a) the first instalment is payable on 30th April; and
(b) the subsequent instalments are payable on the 19th day of each of the following  11  months starting in May.
(2) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.
(3) Subject to paragraph (8), the first four instalments are each to be of 9% of the amount payable and each other instalment is to be 8% of the amount payable.
(4) A billing authority and a major precepting authority may by agreement vary the schedule of instalments with regard to payments between them.
(5) Any amount paid or transferred in respect of a liability under paragraph 6 of Schedule 7B to the 1988 Act or these Regulations for a year, whether or not paid in accordance with paragraph (1) is to be treated as discharging that liability to the extent of the payment.
(6) For the purpose of this regulation  “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971 .
(7) A central share payment in relation to the relevant year beginning on 1st April 2020 is to be paid in 9 instalments, such that—
(a) the first instalment is payable on 19th July 2020; and
(b) the subsequent instalments are payable on the 19th day of each of the following 8 months.
(8) For a central share payment in relation to the relevant year beginning on 1st April 2020—
(a) the first instalment is to be of 9% of the amount payable;
(b) the second and third instalments are each to be of 8% of the amount payable; and
(c) the final six instalments are each to be of 12.5% of the amount payable.
(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).
16 

(1) An authority shall pay interest to another authority in respect of any amount which—
(a) has become payable to that authority in accordance with the schedule of instalments, but
(b) has not been so paid.
(2) Interest shall be payable on the amount outstanding for every day of the period beginning with the day on which the amount was due to be paid and ending on the day before the day on which it is paid.
(3) Interest shall be calculated at the rate which is 2 per cent above the highest base rate quoted by any of the reference banks at anytime in the period for which that interest is payable.
(4) The interest shall be paid at the same time as the amount outstanding is paid.
(5) For the purposes of paragraph (3), the reference banks are the seven largest persons for the time being who—
(a) have permission under Part 4 of the Financial Services and Markets Act 2000  to accept deposits;
(b) are incorporated in the United Kingdom and carrying on there a regulated activity of accepting deposits; and
(c) quote a base rate in sterling.
(6) For the purposes of paragraph (5), the size of a person is to be determined by reference to the total consolidated gross assets of that person denominated in sterling, as shown in the audited end-year accounts last published before the period for which interest is payable begins.
(7) In this regulation the  “consolidated gross assets” of a person is a reference to the gross assets of that person together with any subsidiary (within the meaning of section 1159 of the Companies Act 2006 ).
(8) Paragraph (5) must be read with—
(a) section 22 of the Financial Services and Markets Act 2000;
(b) any relevant order under that section; and
(c) Schedule 2 to that Act.
17 
Where an amount has become payable by a billing authority or major precepting authority under any provision of these Regulations, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
We consent to the making of these Regulations
Stephen Crabb
Desmond Swayne

Two of the Lords Commissioners of Her Majesty's Treasury
Signed by authority of the Secretary of State for Communities and Local Government
Brandon Lewis

Parliamentary Under Secretary of State

Department for Communities and Local Government

SCHEDULE 1

Regulation 3
PART 1
1 

(1) Subject to sub-paragraph (2) the amount specified in this paragraph is the amount calculated in accordance with the formula—
(
A
−
B
)
+
(
C
−
D
)
−
E
−
FWhere—A is the total of the amounts credited to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;B is the total of the amounts charged to the billing authority's collection fund income and expenditure account in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;C is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made to the billing authority in the year;D is the amount of any transitional protection payments under paragraph 33(1) of Schedule 7B to the 1988 Act made by the billing authority in the year;E is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2; andF is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year.
(2) For a special authority the amount specified by this paragraph shall be the amount calculated in accordance with sub-paragraph (1)—
(a) as if the authority's non-domestic rating multipliers for a year were equal to the non-domestic rating multipliers for that year determined in accordance with  Part A1  of Schedule 7 to the 1988 Act; less
(b) X, where the value of X—
(i) for the financial year beginning on 1st April 2013 is £10,538,000;
(ii) for the financial year beginning on 1st April 2023 is £12,515,000;
(iia) for a financial year beginning on or after 1st April 2024 is determined by the formula—X1×D×B2±E×C2D×B1±E×C1where—
 where—X1 is the value of X for the preceding year;
 B2 is the small business non-domestic rating multiplier for the relevant year;
 B1 is the small business non-domestic rating multiplier for the preceding year;
 C2 is the non-domestic rating multiplier for the relevant year;
 C1 is the non-domestic rating multiplier for the preceding year;
 D is the sum of the total rateable value of all small business hereditaments shown in the authority’s list on 1st April 2023;
 E is the sum of the total rateable value of standard hereditaments shown in the authority’s list on 1st April 2023;
(iii) for any other year is determined by the formula—X1×S2S1Where—
 X1 is the value of X for the preceding year;
 S2 is the small business non-domestic rating multiplier for the relevant year;
 S1 is the small business non-domestic rating multiplier for the preceding year.
2 

(1) A billing authority's allowance for costs of collection and recovery are to be calculated in accordance with the formula—
(
G
ï¿½
J
H
)
+
(
K
ï¿½
M
L
)
+
NWhere—G is the number of hereditaments shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;H is the total of G for all billing authorities;J is 76 per cent of the amount allowed for the costs of collection and recovery;K is the total of the rateable values shown in the billing authority's local non-domestic rating list on 30th September in the preceding year, multiplied by the cost factor for the billing authority;L is the total of K for all authorities;M is 24 per cent of the amount allowed for the costs of collection and recovery;N is the total amount of the legal costs of the billing authority referred to in sub-paragraph (5) below.
(2) For the purposes of sub-paragraph (1), where the year to which the relevant calculation relates is a year in which local non-domestic rating lists are compiled under section 41(1) of the 1988 Act, the hereditaments shown in an authority's local non-domestic rating list, and the rateable value of those hereditaments, shall be taken to be the hereditaments, and the rateable values, shown in the list which the valuation officer for the authority proposes to compile in that year and which has been sent to the authority under section 41(5) of the 1988 Act.
(3) The cost factor for a billing authority is the cost factor shown for that authority in Part 2 of this Schedule.
(4) The amount allowed for the costs of collection and recovery is £84,000,000.
(5) The legal costs referred to in this paragraph are the reasonable costs of another party to proceedings brought or defended by the billing authority and paid in the preceding year where the following conditions are satisfied—
(a) the proceedings were brought or defended by the authority to clarify the law as respects liability for, or the authority's powers to enforce, non-domestic rates;
(b) before bringing or defending proceedings the authority obtained advice in writing by counsel—
(i) that the point of law concerned had not already been determined in previous proceedings; and
(ii) that a decision by the authority to bring or defend the proceedings, or to continue to do so, would be a reasonable decision; and
(c) the authority lost on that point of law and costs were awarded against the authority, or the authority withdrew from the proceedings as respects that point on the advice of counsel and payment by the authority of the other party's reasonable costs was made by that party a condition of consenting to withdrawal.
(6) For the purposes of sub-paragraph (5)—
(a) references to proceedings are to proceedings in a court of law including the Upper Tribunal;
(b) any appeal from a decision of a court shall be regarded as separate proceedings.
PART 2
Area Name or description of authority Cost factor
 The Council of the Isles of Scilly 1.5000
 The Common Council of the City of London 1.4059
Inner London The councils of the boroughs of Camden, Greenwich, Hackney, Hammersmith and Fulham, Islington, Kensington and Chelsea, Lambeth, Lewisham, Southwark, Tower Hamlets, Wandsworth and Westminster 1.2208
West outer London The councils of the boroughs of Barnet, Brent, Ealing, Harrow, Hillingdon, Hounslow, Kingston upon Thames, Merton, Richmond upon Thames and Sutton 1.1113
Rest of outer London The councils of the boroughs of Barking and Dagenham, Bexley, Bromley, Croydon, Enfield, Haringey, Havering, Newham, Redbridge and Waltham Forest 1.0760
Avon The councils of the districts of Bath & North East Somerset, Bristol, North Somerset and South Gloucestershire 1.0378
Bedfordshire & Hertfordshire non-fringe The councils of the boroughs of Bedford, Central Bedfordshire, Luton, North Hertfordshire and Stevenage 1.0393
Berkshire non-fringe The councils of the districts of Reading, West Berkshire and Wokingham 1.0806
Berkshire, Surrey & West Sussex fringe The councils of the districts of Bracknell Forest, Crawley, Elmbridge, Epsom and Ewell, Guildford, Mole Valley, Reigate and Banstead, Runneymede, Slough, Spelthorne, Surrey Heath, Tandridge, Waverley, Windsor and Maidenhead and Woking 1.1039
Buckinghamshire  Buckinghamshire Council 1.0719
Cambridgeshire The councils of the districts of Cambridge, East Cambridgeshire, Fenland, Huntingdonshire, Peterborough and South Cambridgeshire 1.0339
Cheshire The councils of the districts of Cheshire East, Cheshire West and Chester, Halton and Warrington 1.0130
East Sussex The councils of the districts of Brighton and Hove, Eastbourne, Hastings, Lewes, Rother and Wealden 1.0090
Essex non-fringe The councils of the districts of Braintree, Castle Point, Chelmsford, Colchester, Maldon, Rochford, Southend-on-Sea, Tendring and Uttlesford 1.0130
Gloucestershire The councils of the districts of Cheltenham, Cotswold, Forest of Dean, Gloucester, Stroud and Tewkesbury 1.0197
Greater Manchester The councils of the metropolitan districts of Bolton, Bury, Manchester, Oldham, Rochdale, Salford Stockport, Tameside, Trafford and Wigan 1.0169
Hampshire & Isle of Wight The councils of the districts of Basingstoke and Deane, East Hampshire, Eastleigh, Fareham, Gosport, Hart, Havant, New Forest, Portsmouth, Rushmoor, Southampton, Test Valley and Winchester and Isle of Wight Council 1.0360
Hertfordshire fringe  The councils of the districts of Broxbourne, Dacorum, East Hertfordshire, Hertsmere, St Albans, Three Rivers, Watford and Welwyn Hatfield 1.0816
Kent & Essex fringe The councils of the districts of Basildon, Brentwood, Dartford, Epping Forest, Harlow, Sevenoaks and Thurrock 1.0618
Kent non-fringe The councils of the districts of Ashford, Canterbury, Dover, Gravesham, Maidstone, Medway, Shepway, Swale, Thanet, Tonbridge and Malling and Tunbridge Wells 1.0068
Merseyside The councils of the metropolitan districts of Knowsely, Liverpool, Sefton, St Helens and Wirral 1.0075
Milton Keynes  The council of the district of Milton Keynes 1.0675
Northamptonshire The councils of the districts of Corby, Daventry, East Northamptonshire, Kettering, Northampton, South Northamptonshire and Wellingborough 1.0132
Nottinghamshire The councils of the districts of Ashfield, Bassetlaw, Broxtowe, Gedling, Mansfield, Newark and Sherwood, Nottingham and Rushcliffe 1.0121
Oxfordshire The councils of the districts of Cherwell, Oxford, South Oxfordshire Vale of White Horse and West Oxfordshire 1.0534
Suffolk The councils of the districts of Babergh, Forest Heath, Ipswich, Mid-Suffolk, St Edmundsbury, Suffolk Coastal and Waveney 1.0054
Warwickshire The councils of the districts of North Warwickshire, Nuneaton and Bedworth, Rugby, Stratford-on-Avon and Warwick 1.0213
West Midlands The councils of the metropolitan districts of Birmingham, Coventry, Dudley, Sandwell, Solihull, Walsall and Wolverhampton 1.0134
West Yorkshire The councils of the metropolitan districts of Bradford, Calderdale, Kirklees, Leeds and Wakefield 1.0055
Wiltshire The councils of the district of Swindon and the County of Wiltshire 1.0216
Other authorities A billing authority not named or not falling within a description given above 1.0000
SCHEDULE 2

Regulation 4(1)
1 

(1) In this Schedule—
 “case A hereditament” means a hereditament which is situated in both a blue area and a red area and meets the conditions in sub-paragraph (2);
 “case B hereditament” means a hereditament which is situated in a red area only and meets the conditions in sub-paragraph (2);
 “blue area” means an area designated by regulations made under paragraph 39 of Schedule 7B to the 1988 Act;
 “red area” means an area bounded externally by the outer edge of a red line on one of the  maps numbered 1 to 86maps numbered 1 to 29, 31 to 46 and 48 to  247    and entitled  “Maps referred to in the Non-Domestic Rating (Rates Retention) Regulations 2013” of which prints, signed by a member of the Senior Civil Service in the Department for Communities and Local Government, are deposited and available for inspection at the offices of the Secretary of State and, in relation to each map, the billing authority concerned.
(2) The conditions are that—
(a) a determination under section 47(1)(a) of the 1988 Act has had effect in respect of the ratepayer in relation to the hereditament for 5 years or less, disregarding any period before 1st April 2012; and
(b) the ratepayer in respect of the hereditament became the ratepayer on or before—
(i) 31st March 2018 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2013;
(ii) 31st March 2019 in the case of a hereditament situated in an area designated by regulation 3 of the Non-Domestic Rating (Designated Areas) Regulations 2014;
(iii) 31st March 2020 in the case of a hereditament situated in the area designated by regulation 3(1) of the Non-Domestic Rating (Designated Area) Regulations 2015;
(iv) 31st March 2021 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2016;
(v) 31st March 2022 in the case of a hereditament situated in an area designated by regulation 4(1) of the Non-Domestic Rating (Designated Areas etc.) Regulations 2017.
(3) In these Regulations where part of a hereditament is situated within a blue or red area, references to a hereditament are to be read as meaning the whole of the hereditament.
2 

(1) The amount specified by this paragraph is the amount which is the total of the difference between—
(a) the amount calculated for the 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 A hereditament not been made ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case A hereditament; less
(b) amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.
3 

(1) Unless sub-paragraph (1A) applies, the amount specified by this paragraph is the amount that is 50 per cent of the difference between—
(a) the amount calculated for the 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 ....
(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 ....
(2) The amount calculated in accordance with this sub-paragraph is the amount which is the total of—
(a) amounts credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of a case B hereditament; less
(b) amounts charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in respect of that hereditament.
SCHEDULE 2A
Regulations 4(1),9(1), 9A, 11(2A), 11A and 11B
1. 

(1) Subject to sub-paragraph (1A), this  Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to  relevant years beginning on 1st April 2015, 1st April 2016 and 1st April 2017.
(1A) This Schedule does not apply to a billing authority listed in Part 2 of Schedule 5 for a relevant year beginning on or after 1st April 2017.
(2) In this Schedule—
 “allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;
 “alteration to a local list” means an alteration to a local non-domestic rating list made in accordance with regulations under section 55 of the 1988 Act;
 “Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;
 “growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;
 “relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayer’s liability for non-domestic rates;
 “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

Billing authorityColumn 1 Growth baseline amountColumn 2(£)
Greater Manchester 
Bolton 89,545,561
Bury 52,217,065
Manchester 343,637,824
Oldham 60,286,829
Rochdale 62,963,048
Salford 100,185,762
Stockport 91,637,000
Tameside 57,763,975
Trafford 166,096,865
Wigan 82,383,374
 
Cheshire 
Cheshire East 141,320,753
 
Cambridgeshire 
Cambridge 98,386,258
East Cambridgeshire 18,601,752
Fenland 25,365,993
Huntingdonshire 60,392,226
Peterborough 98,862,997
South Cambridgeshire 71,379,837
2. 

(1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—(A−B+C−D+E−F+G−H+J−K)×50%where—
 A is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 B is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 C is the total amount written back for the year from the allowance for non-collection;
 D is the total amount written off for the year in excess of that allowance;
 E is the total amount released from that allowance for the year;
 F is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;
 G is the amount of any transitional protection payment due to be made to the billing authority for the year;
 H is the amount of any transitional protection payment due to be made by the billing authority for the year;
 J is the total amount of a relevant provision utilised for the year;
 K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).
(2) If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9A the amount specified by sub-paragraph (1) is zero.
(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—
(a) for the year beginning on 1st April 2015, is the growth baseline amount in relation to the billing authority;
(b) for the year beginning on 1st April 2016, is the amount calculated in accordance with the formula—L×(M2M1)×1.005where—
 L is the growth baseline amount in relation to the billing authority;
 M1 is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;
 M2 is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;
(c) for a subsequent year, is the amount calculated in accordance with the formula—N×(O2O1)×1.005where—
 N is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;
 O1 is the small business non-domestic rating multiplier for the preceding year;
 O2 is the small business non-domestic rating multiplier for the relevant year.
(4) If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—Q×(R×T2S×T1)×1.005where—
 Q is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);
 R is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;
 S is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;
 T1 is the small business non-domestic rating multiplier for the preceding year;
 T2 is the small business non-domestic rating multiplier for the revaluation year.
SCHEDULE 2B
Regulations 4(1),9(1), 9A, 11(2B), 11A and 11B
1. 

(1) This Schedule applies to the billing authority, North Somerset District Council, in relation to a relevant year beginning on or after 1st April 2015.
(2) In this Schedule—
 “First Corporate Shipping Limited” means the company limited by shares and incorporated under the Companies Act 1985, whose registered number is 2542406;
 “Port of Bristol hereditament” means those hereditaments which consist of the harbour undertaking carried on by First Corporate Shipping Limited that are treated under regulation 5(4) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 as one hereditament situated in the area of North Somerset District Council; and
 “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.
2. 
The amount specified by this paragraph in respect of the Port of Bristol hereditament for a year is the amount calculated in accordance with the formula—[(A−B)+(C−D)]×Ewhere—
 A is the total of the amounts credited to the billing authority’s collection fund income and expenditure account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 B is the total of the amounts charged to that account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 C is the amount of any transitional protection payment due to be made to the billing authority in respect of that hereditament for the year;
 D is the amount of any transitional protection payment due to be made by the billing authority in respect of that hereditament for the year;
 E is—
(a) for the year beginning on 1st April 2015, 0.4203
(b) for a year beginning on or after 1st April 2016, 0.51.
SCHEDULE 2C
Regulations 4(1), 9(1), 9B, 11(2C), 11B and 11C
1. 

(1) Subject to  sub-paragraphs (2) and (2A),  this Schedule applies to the billing authorities listed in column 1 of the table set out below in relation to a relevant year beginning on or after 1st April 2016.
(2) This Schedule does not apply to a billing authority listed in Part 4 of Schedule 5 for a relevant year beginning on or after 1st April 2017.
(2A) This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.
(3) In this Schedule—
 “allowance for non-collection” means an allowance made by a billing authority in its principal financial statements for a relevant year, in accordance with proper practices, to recognise amounts of non-domestic rates which the billing authority estimates will not be collected;
 “growth baseline amount”, in relation to a billing authority, means the figure specified in column 2 of the table set out below in relation to that authority;
 “relevant provision” means a provision made by a billing authority in its principal financial statements for a relevant year which, in accordance with proper practices, reflects amounts to be credited to ratepayers following changes to a ratepayers’ liability for non-domestic rates;
 “transitional protection payment” means a payment under regulations under paragraph 33(1) of Schedule 7B to the 1988 Act.

Billing authorityColumn 1 Growth baseline amountColumn 2(£)
Tees Valley 
Darlington 33,215,036
Hartlepool 33,929,304
Middlesbrough 42,103,787
Stockton-on-Tees 87,063,006
Redcar and Cleveland 39,347,040
 
West Midlands 
Birmingham 429,198,815
Coventry 123,425,084
Dudley 97,918,262
Sandwell 101,733,562
Solihull 123,660,405
Walsall 65,738,850
Wolverhampton 76,731,439
2. 

(1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—(A−B+C−D+E−F+G−H+J−K)×50%where—
 A is the total amount credited to the billing authority’s collection fund income and expenditure account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 B is the total amount charged to that account in the year in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;
 C is the total amount written back for the year from the allowance for non-collection;
 D is the total amount written off for the year in excess of that allowance;
 E is the total amount released from that allowance for the year;
 F is the total amount by which that allowance is increased for the year after amounts written off against the allowance have been made for the year;
 G is the amount of any transitional protection payment due to be made to the billing authority for the year;
 H is the amount of any transitional protection payment due to be made by the billing authority for the year;
 J is the total amount of a relevant provision utilised for the year;
 K is the amount calculated in relation to the billing authority for the year in accordance with sub-paragraph (3) or (4).
(2) If the amount calculated under sub-paragraph (1) is less than zero, for the purposes of regulations 4, 9 and 9B the amount specified by sub-paragraph (1) is zero.
(3) If the year is not a year in which local lists must be compiled, the amount calculated in accordance with this sub-paragraph—
(a) for the year beginning on 1st April 2016, is the growth baseline amount in relation to the billing authority;
(b) for a year beginning on or after 1st April 2018, is the amount calculated in accordance with the formula—L×(M2M1)×1.005where—
 L is the amount calculated for the preceding year in accordance with paragraph (b) of this paragraph;
 M1 is the small business non-domestic rating multiplier for the preceding year;
 M2 is the small business non-domestic rating multiplier for the relevant year.
(4) If the year is a year in which local lists must be compiled (“revaluation year”), the amount calculated in accordance with this sub-paragraph is the amount calculated in accordance with the formula—N×(O×Q2P×Q1)×1.005where—
 N is—
(a) for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;
(b) for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);
 O is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;
 P is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;
 Q1 is the small business non-domestic rating multiplier for the preceding year;
 Q2 is the small business non-domestic rating multiplier for the revaluation year.
SCHEDULE 3

Regulation 8(1)
The amount to be transferred is the amount calculated in accordance with the formula:
P
Q
+
R
+
(
S
−
T
)
+
(
U
−
V
)Where—P is the billing authority's non-domestic rating income for the yearQ is —
(a) unless  paragraph (e), (f) or (g)  applies, 50%  where the billing authority is— 
(i) a county council, or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) the Council of the Isles of Scilly;
(b) unless  paragraph (e), (f) or (g)  applies, 49%  where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) unless  paragraph (e), (f) or (g)  applies, 40%  where the billing authority is a district council in an area for which there is a county council; and
(d) unless  paragraph (e), (f) or (g)  applies, 30%  where the billing authority is a London borough council or the Common Council of the City of London;
(e) for a relevant year beginning on or after 1st April 2017— 
(i) for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(ii) for a billing authority listed in Part 5 of Schedule 5, 94%;
(iii) for a billing authority listed in Part 6 of Schedule 5, 100%;
(f) for the relevant year beginning on 1st April 2018—
(i) or a billing authority listed in Part 1 of Schedule 5, 64%;
(ii) for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5, 99%;
(iii) for a billing authority listed in Parts 8 and 12 of Schedule 5, 50%;
(iv) for a billing authority listed in Part 15 of Schedule 5, 90%;
(v) for a billing authority listed in Part 17 of Schedule 5, 60%;
(vi) for a billing authority listed in Part 20 of Schedule 5, 100%;
(vii) for a billing authority listed in Part 21 of Schedule 5, 80%; and
(viii) for a billing authority listed in Part 22 of Schedule 5, 30%;
(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%;R is the billing authority's allowance for costs of collection and recovery for the year, calculated in accordance with paragraph 2(1) of Schedule 1;S is the total of amounts calculated in accordance with regulations made under paragraph 39 or 40 of Schedule 7B to the 1988 Act in respect of the billing authority as an amount to be disregarded for the purpose of a calculation of non-domestic rating income for the year;T is the amount of any payments made to— 
(a) a county council in accordance with regulation 7 (payments with respect to county matters); ...
(b) a relevant precepting authority in accordance with regulation 7A (payments with respect to shale oil or gas hereditaments);, and 
(c) the Tees Valley Combined Authority in accordance with regulation 7B (payments with respect to designated area);U is the amount of a deduction from the central share payment made in accordance with regulation 4(1);V is the total of any amounts paid to major precepting authorities in accordance with regulation 6.
SCHEDULE 4

Regulation 13
1 

(1) A billing authority must estimate whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the preceding year, and if so, the amount of the surplus or deficit by calculating the difference between the amount referred to in sub-paragraph (3) and the amount referred to in sub-paragraph (4).
(2) Where the amount referred to in sub-paragraph (3) is—
(a) more than the amount referred to in sub-paragraph (4), there is a surplus, the amount of which is the difference;
(b) less than the amount referred to in sub-paragraph (4), there is a deficit, the amount of which is the difference;
(c) the same as the amount referred to in sub-paragraph (4), there is no surplus or deficit.
(3) Subject to paragraph 1B, the amount referred to in this sub-paragraph is the total of—
(a) the amount of any opening surplus with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a surplus.;
(b) the billing authority's estimate of the total of amounts credited or to be credited to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;
(c) transitional protection payments received or to be received by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;
(d) transfers to the billing authority's collection fund made or to be made under Part 3 of these Regulations (end of year reconciliations);
(e) transfers to the collection fund and any payments by relevant precepting authorities or the Secretary of State under regulation 14 made or to be made in respect of an estimated deficit with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.
(4) The amount referred to in this sub-paragraph is the total of—
(a) the amount of any opening deficit with respect to non-domestic rating on the billing authority's collection fund income and expenditure account which was brought forward from the relevant prior year and was shown in the billing authority's accounts for the relevant prior year as such a deficit;
(b) the billing authority's estimate of the total of amounts charged or to be charged to the authority's collection fund income and expenditure account in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act in the preceding year;
(c) transitional protection payments made or to be made by the billing authority under paragraph 33(1) of Schedule 7B to the 1988 Act;
(d) payments to the Secretary of State made or to be made under  paragraph 6(2)  of Schedule 7B to the 1988 Act;
(e) payments to relevant precepting authorities made or to be made under regulations made under paragraph 9 of Schedule 7B to the 1988 Act;
(f) transfers to the billing authority's general fund made or to be made under  regulation 8 or Part 3 of these Regulations;
(g) transfers to the billing authority's general fund and payments to relevant precepting authorities and the Secretary of State under regulation 14 in respect of an estimated surplus with respect to non-domestic rating in the billing authority's collection fund for the relevant prior year.
(5) For the relevant year beginning 1st April 2014 the amounts referred to in sub-paragraphs (3)(a) and (4)(a) are to be zero.
(6) In this paragraph, a reference to the relevant prior year is a reference to the year beginning two years before the beginning of the relevant year.
1A. 

(1) This paragraph has effect in relation to a billing authority that, in its calculation under regulation 3 (calculation of non-domestic rating income) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013, spread its provision for refunds in respect of previous years over a 5 year period.
(2) This paragraph has effect in respect of the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016.
(3) The authority shall include in the amount specified by paragraph 1(3) an amount equal to the relevant proportion of the provision for refunds in respect of previous years that it anticipates including in its calculation under regulation 9 (end of year calculations) of the amount specified by paragraph 1 of Schedule 1 for the relevant year beginning on 1st April 2013.
(4) For the purpose of this paragraph the relevant proportion is –
(a) 60% for the relevant year beginning on 1st April 2014;
(b) 40% for the relevant year beginning on 1st April 2015;
(c) 20% for the relevant year beginning on 1st April 2016.
(5) In this paragraph “refunds in respect of previous years” means amounts to be repaid to ratepayers as a consequence of an alteration to a list in accordance with regulations made under section 55 of the 1988 Act in respect of a day in a year prior to the year beginning on 1st April 2013.
1B. 

(1) This paragraph applies to a billing authority where, in the relevant year beginning on 1st April 2021, the exceptional balance the billing authority calculates in accordance with paragraph 1 of Schedule 4A is a negative amount.
(2) Where this paragraph applies—
(a) for the relevant year beginning on 1st April 2021, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to two thirds of the exceptional balance expressed as a positive amount;
(b) for the relevant year beginning on 1st April 2022, a billing authority must include in the amount specified by paragraph 1(3) an amount equal to one third of the exceptional balance expressed as a positive amount.
2 

(1) Unless sub-paragraph (1A), (1B), (1C) , (1D), (1E), (1F),                    (1FA), (1G), (1GA), (1H), (1I) or (1J)   applies, the  Secretary of State's share of any surplus or of any deficit for a relevant year is 50% of the surplus or deficit for that year.
(1A) For the relevant year beginning on 1st April 2018, 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)×50%)
(1B) For the relevant year beginning on 1st April 2018, 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 2 to 6 of Schedule 5 is calculated in accordance with the formula—(B+C−D−E)×50%
(1C) For the relevant year beginning on 1st April 2019, 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—(B+C−D−E)×33%.
(1D) For a relevant year beginning on or after 1st April 2019, 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 2 to 6 of Schedule 5 is zero.
(1E) For the relevant year beginning on 1st April 2019, 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 to 22 of Schedule 5 is calculated in accordance with the formula—(B+C−D−E)×50%.
(1F) For the relevant year beginning on 1st April 2020, the Secretary of State’s share of any surplus or 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
)
)
×
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
%
(1G) 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 8 to 14, 17, 18, 21 and 22  of Schedule 5 is calculated in accordance with the formula—(A−(B+C−D−E))×50%.
(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) Unless Schedule 4B applies, 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) Unless Schedule 4B applies, 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%.
(2) Unless sub-paragraph (2A) , (2B)  , (2C) or (2E)   applies, a relevant  precepting authority's share of any surplus or of any deficit for a relevant year is the amount of the surplus or deficit for that year multiplied by the relevant precepting authority share set out in regulation 5(3) , (3A), (3B) or (3C).
(2A) Where the relevant precepting authority is the Greater London Authority, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2017, is 20%;
(b) for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—(A−(B+C−D−E))×37%+((B+C−D−E)×20%)
(c) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—(A−(B+C−D−E))×36%+((B+C−D−E)×37%);
(d) for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—(A−(B+C−D−E))×37%+((B+C−D−E)×36%).
(e) for the relevant year beginning on 1st April 2021,  unless Schedule 4B applies, is calculated in accordance with the formula—
(
(
A
−
(
B
+
C
−
D
−
E
)
)
×
37
%
)
+
(
(
B
+
C
−
D
−
E
)
×
27
%
)
(2B) Where the relevant precepting authority is the West of England Combined Authority, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2017, is zero;
(b) for the relevant year beginning on 1st April 2018, is calculated in accordance with the formula—(A−(B+C−D−E))×5%
(2C) For a relevant precepting authority listed in sub-paragraph (2D), its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—(A−(B+C−D−E))×F+((B+C−D−E)×G);
(b) for the relevant year beginning on 1st April 2020, is calculated in accordance with the formula—(A−(B+C−D−E))×H+((B+C−D−E)×I).
(2D) The relevant precepting authorities are Derbyshire County Council, Devon County Council, Gloucestershire County Council, Kent County Council, Lincolnshire County Council, Suffolk County Council and Surrey County Council.
(2E) Unless Schedule 4B applies, 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—

TableAuthority Relevant year beginning 1st April 2020 Relevant year beginning 1st April 2021
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%.
(3) Unless any of the following sub-paragraphs applies, the  billing authority's share of any surplus or of any deficit for a relevant year is—
(a) 50% where the billing authority—
(i) is a county council or a district council in an area for which there is no county council, and the authority is a fire and rescue authority; or
(ii) is the Council of the Isles of Scilly;
(b) 49% where the billing authority is a county council, or is a district council in an area for which there is no county council, and the authority is not a fire and rescue authority;
(c) 40% where the billing authority is a district council in an area for which there is a county council;
(d) 30% where the billing authority is a London borough council or the Common Council of the City of London.
(4) For the relevant year beginning on 1st April 2018, for a billing authority listed in Parts 2 to 4 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—(A−(B+C−D−E))×99%+((B+C−D−E)×49%)
(5) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 5 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—(A−(B+C−D−E))×94%+((B+C−D−E)×49%)
(6) For the relevant year beginning on 1st April 2018, for a billing authority listed in Part 6 of Schedule 5, the billing authority’s share of any surplus or of any deficit for that year is calculated in accordance with the formula—(A−(B+C−D−E))×100%+((B+C−D−E)×50%)
(7) For a relevant year beginning on or after 1st April 2019, the billing authority’s share of any surplus or of any deficit for that year is—
(a) for a billing authority listed in Parts 2 to 4 of Schedule 5, 99%;
(b) for a billing authority listed in Part 5 of Schedule 5, 94%;
(c) for a billing authority listed in Part 6 of Schedule 5, 100%.
(7A) For a billing authority listed in Parts 1, 7, 8, 9, 11, 12 and 14 to 22 of Schedule 5, its share of any surplus or of any deficit—
(a) for the relevant year beginning on 1st April 2019, is calculated in accordance with the formula—(A−(B+C−D−E))×J+((B+C−D−E)×K);
(b) 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).
(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) Unless Schedule 4B applies, 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—

TablePart 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%.
(8) In this paragraph—
 A is the surplus or deficit estimated for the relevant year beginning on 1st April 2018;
 B is the amount mentioned in paragraph 1(3)(a);
 C is the amount mentioned in paragraph 1(3)(e);
 D is the amount mentioned in paragraph 1(4)(a);
 E is the amount mentioned in paragraph 1(4)(g).
 F is— 
(a) 49% where the relevant precepting authority is Derbyshire County Council;
(b) 59% where the relevant precepting authority is Devon County Council or Kent County Council;
(c) 50% where the relevant precepting authority is Gloucestershire County Council;
(d) 40% where the relevant precepting authority is Lincolnshire County Council;
(e) 20% where the relevant precepting authority is Suffolk County Council;
(f) 70% where the relevant precepting authority is Surrey County Council;
 G is—
(a) 9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;
(b) 10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;
 H is—
(a) 9% where the relevant precepting authority is Derbyshire County Council, Devon County Council or Kent County Council;
(b) 10% where the relevant precepting authority is Gloucestershire County Council, Lincolnshire County Council, Suffolk County Council or Surrey County Council;
 I is—
(a) 49% where the relevant precepting authority is Derbyshire County Council;
(b) 59% where the relevant precepting authority is Devon County Council or Kent County Council;
(c) 50% where the relevant precepting authority is Gloucestershire County Council;
(d) 40% where the relevant precepting authority is Lincolnshire County Council;
(e) 20% where the relevant precepting authority is Suffolk County Council;
(f) 70% where the relevant precepting authority is Surrey County Council;
 J is—
(a) 64% for a billing authority listed in Part 1 of Schedule 5;
(b) 99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c) 50% for a billing authority listed in Parts 8 and 12 of Schedule 5;
(d) 90% for a billing authority listed in Part 15 of Schedule 5;
(e) 60% for a billing authority listed in Part 17 of Schedule 5;
(f) 100% for a billing authority listed in Part 20 of Schedule 5;
(g) 80% for a billing authority listed in Part 21 of Schedule 5;
(h) 30% for a billing authority listed in Part 22 of Schedule 5;
 K is—
(a) 30% for a billing authority listed in Part 1 of Schedule 5;
(b) 49% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c) 40% for a billing authority listed in Parts 8, 12, 15, 17, 21 and 22 of Schedule 5;
(d) 50% for a billing authority listed in Part 20 of Schedule 5;
 L is—
(a) 48%  for a billing authority listed in Part 1 of Schedule 5;
(aa) 74% for a billing authority listed in Parts 7, 16, 19, 26, 28, 33 or 36 of Schedule 5;
(b) 49% for a billing authority listed in Parts  9, 11, 14 and 18  of Schedule 5;
(c) 40% for a billing authority listed in Parts 8, 12, ... 17, 21 and 22 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;
(g) 35% for a billing authority listed in Part 25 of Schedule 5;
(h) 56% for a billing authority listed in Part 27 of Schedule 5;
(i) 37.5% for a billing authority listed in Part 29 of Schedule 5;
(j) 20% for a billing authority listed in Part 38 of Schedule 5;
(k) 0% for a billing authority listed in Part 39 of Schedule 5;
 M is—
(a) 64% for a billing authority listed in Part 1 of Schedule 5;
(b) 99% for a billing authority listed in Parts 7, 9, 11, 14, 16, 18 and 19 of Schedule 5;
(c) 50% for a billing authority listed in Parts 8 and 12 of Schedule 5;
(d) 90% for a billing authority listed in Part 15 of Schedule 5;
(e) 60% for a billing authority listed in Part 17 of Schedule 5;
(f) 100% for a billing authority listed in Part 20 of Schedule 5;
(g) 80% for a billing authority listed in Part 21 of Schedule 5;
(h) 30% for a billing authority listed in Part 22 of Schedule 5.
SCHEDULE 4A
Regulation 13
1. 
A billing authority’s exceptional balance is calculated as follows—
 where—
 A is the billing authority’s estimated surplus (expressed as a positive amount) or deficit (expressed as a negative amount) for the preceding year, calculated in accordance with paragraph 1(1) of Schedule 4 as if the billing authority were not subject to paragraph 1B of Schedule 4;
 B is the billing authority’s prior year balance, calculated in accordance with paragraph 2 of this Schedule;
 C is the amount of relevant rates relief awarded by the billing authority in the preceding year in accordance with paragraph 3.
2. 
A billing authority’s prior year balance is calculated as follows—
 where—
 D is the amount specified in paragraph 1(3)(a) of Schedule 4;
 E is the amount specified in paragraph 1(3)(e) of Schedule 4;
 F is the amount specified in paragraph 1(4)(a) of Schedule 4;
 G is the amount specified in paragraph 1(4)(g) of Schedule 4.
3. 
In this Schedule, “relevant rates relief” is calculated in accordance with the formula—
 where—
 H is the billing authority’s estimate of the amount of rates relief to be awarded in the preceding year in accordance with the following guidance—
(a) “Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance” published on 30th November 2018 and updated on 2nd April 2020;
(b) “Business rates: nursery (childcare) discount 2020 to 2021: coronavirus response – local authority guidance” published on 20th March 2020 and updated on 2nd April 2020;
(c) Annex A of “The case for a Business Rates Relief for local newspapers – Government Response”, published on 8th July 2015 and updated on 2nd December 2016, extended until 31st March 2025 by a Written Ministerial Statement on 27 January 2020 from the Financial Secretary to the Treasury;J is the amount of rates relief that the billing authority estimated would be awarded in the preceding year in accordance with the guidance “Business Rates: Retail Discount 20/21 – Local Authority Guidance” published on 30th November 2018 and updated on 27th January 2020 when it calculated its non-domestic rating income for the purposes of regulation 3 for the year beginning on 1st April 2020.
SCHEDULE 4B
Regulation 13
1. 
This Schedule applies to billing authorities listed in Parts 1 to 7, 15, 16, 19, 20 and 23 to 33 of Schedule 5 where, in the relevant year beginning on 1st April 2021, the exceptional balance calculated by a billing authority in accordance with paragraph 1 of Schedule 4A is a negative amount.
2. 
In relation to a billing authority’s estimate of any surplus or deficit under paragraph 1 of Schedule 4 for a relevant year beginning on 1st April 2021—
(a) the Secretary of State’s share of any surplus or deficit for that year estimated by a billing authority listed in the table in Schedule 4C, is calculated in accordance with the formula—
(b) a relevant precepting authority’s share is calculated in accordance with the formula—
(c) the billing authority’s share is calculated in accordance with the formula—
3. 
In this Schedule—
 B is the amount specified in paragraph 1(3)(a) of Schedule 4;
 C is the amount specified in paragraph 1(3)(e) of Schedule 4;
 D is the amount specified in paragraph 1(4)(a) of Schedule 4;
 E is the amount specified in paragraph 1(4)(g) of Schedule 4;
 F is the amount if any, included in respect of the previous relevant year in the calculation made in accordance with paragraph 1(3) of Schedule 4, by virtue of paragraph 1B(2) or (3);
 G is the billing authority’s estimated surplus (expressed as a positive amount) or deficit (expressed as a negative amount) for the relevant year, calculated in accordance with paragraph 1(1) of Schedule 4;
 H is the sum of (B + C – D – E + F);
 J is one third of the exceptional balance calculated in accordance with paragraph 1 of Schedule 4A expressed as a negative amount;
 K, L, M, N, O, P, Q, R and S have the values ascribed to them by the table in Schedule 4C.
SCHEDULE 4C
Regulation 13 and Schedule 4B


Authority K L M N O P Q R S
Billing Authoritieslisted in Part 1 of Schedule 5 25% 33% 33% 27% for the Greater London Authority 37% for the Greater London Authority 37% for the Greater London Authority 48% 30% 30%
Billing Authorities listed in Part 2 of Schedule 5 0% 0% 0% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 99% 99% 99%
Billing Authorities listed in Part 3 of Schedule 5 0% 0% 0% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 99% 99% 99%
Billing Authorities listed in Part 4 of Schedule 5 0% 0% 0% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 99% 99% 99%
Billing Authorities listed in Part 5 of Schedule 5 0% 0% 0% 5% for the West of England Combined Authority and1% for a fire and rescue authority 5% for the West of England Combined Authority and 1% for a fire and rescue authority 5% for the West of England Combined Authority and 1% for a fire and rescue authority 94% 94% 94%
Billing Authorities listed in Part 6 of Schedule 5 0% 0% 0% N/A N/A N/A 100% 100% 100%
Billing Authorities listed in Part 7 of Schedule 5 25% 25% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 15 of Schedule 5 25% 50% 50% 21.5% for North Yorkshire County Council and 1% for a fire and rescue authority 9% for North Yorkshire County Council and 1% for a fire and rescue authority 9% for North Yorkshire County Council and 1% for a fire and rescue authority 52.5% 40% 40%
Billing Authorities listed in Part 16 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 19 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 20 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 23 of Schedule 5 25% 50% 50% 31.5% for Buckinghamshire County Council and 1% for a fire and rescue authority 9% for Buckinghamshire County Council and 1% for a fire and rescue authority 9% for Buckinghamshire County Council and 1% for a fire and rescue authority 42.5% 40% 40%
Billing Authorities listed in Part 24 of Schedule 5 25% 50% 50% 26% for East Sussex County Council and 5% for a fire and rescue authority 9% for East Sussex County Council and 1% for a fire and rescue authority 9% for East Sussex County Council and 1% for a fire and rescue authority 44% 40% 40%
Billing Authorities listed in Part 25 of Schedule 5 25% 50% 50% 40% for Hertfordshire County Council 10% for Hertfordshire County Council 10% for Hertfordshire County Council 35% 40% 40%
Billing Authorities listed in Part 26 of Schedule 5 25% 50% 50% 1.5% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 73.5% 49% 49%
Billing Authorities listed in Part 27 of Schedule 5 25% 50% 50% 17.5% for Lancashire County Council and 1.5% for a fire and rescue authority 9% for Lancashire County Council and 1% for a fire and rescue authority 9% for Lancashire County Council and 1% for a fire and rescue authority 56% 40% 40%
Billing Authorities listed in Part 28 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 29 of Schedule 5 25% 50% 50% 36.5% for Leicestershire County Council and 1% for a fire and rescue authority 9% for Leicestershire County Council and 1% for a fire and rescue authority 9% for Leicestershire County Council and 1% for a fire and rescue authority 37.5% 40% 40%
Billing Authorities listed in Part 30 of Schedule 5 25% 50% 50% 32.5% for Norfolk County Council 10% for Norfolk County Council 10% for Norfolk County Council 42.5% 40% 40%
Billing Authorities listed in Part 31 of Schedule 5 25% 50% 50% 34% for Northamptonshire County Council and 1% for a fire and rescue authority 9% for Northamptonshire County Council and 1% for a fire and rescue authority 9% for Northamptonshire County Council and 1% for a fire and rescue authority 40% 40% 40%
Billing Authorities listed in Part 32 of Schedule 5 25% 50% 50% 21.5% for North Yorkshire County Council and 1% for a fire and rescue authority 9% for North Yorkshire County Council and 1% for a fire and rescue authority 9% for North Yorkshire County Council and 1% for a fire and rescue authority 52.5% 40% 40%
Billing Authorities listed in Part 33 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 34 of Schedule 5 25% 50% 50% N/A N/A N/A 75% 50% 50%
Billing Authorities listed in Part 35 of Schedule 5 25% 50% 50% 30% for Somerset County Council and 1% for a fire and rescue authority 9% for Somerset County Council and 1% for a fire and rescue authority 9% for Somerset County Council and 1% for a fire and rescue authority 44% 40% 40%
Billing Authorities listed in Part 36 of Schedule 5 25% 50% 50% 1% for a fire and rescue authority 1% for a fire and rescue authority 1% for a fire and rescue authority 74% 49% 49%
Billing Authorities listed in Part 37 of Schedule 5 25% 50% 50% 34% for Staffordshire County Council and 1% for a fire and rescue authority 9% for Staffordshire County Council and 1% for a fire and rescue authority 9% for Staffordshire County Council and 1% for a fire and rescue authority 40% 40% 40%
Billing Authorities listed in Part 38 of Schedule 5 25% 50% 50% 55% for West Sussex County Council 10% for West Sussex County Council 10% for West Sussex County Council 20% 40% 40%
Billing Authorities listed in Part 39 of Schedule 5 25% 50% 50% 74% for Worcestershire County Council and 1% for a fire and rescue authority 9% for Worcestershire County Council and 1% for a fire and rescue authority 9% for Worcestershire County Council and 1% for a fire and rescue authority 0% 40% 40%
SCHEDULE 5
Regulations 3, 4 and 11 and Schedules 2A, 3 and 4
PART 1

The councils for the following local government areas—
Barking and Dagenham
Barnet
Bexley
Brent
Bromley
Camden
City of London
Croydon
Ealing
Enfield
Greenwich
Hackney
Hammersmith and Fulham
Haringey
Harrow
Havering
Hillingdon
Hounslow
Islington
Kensington and Chelsea
Kingston upon Thames
Lambeth
Lewisham
Merton
Newham
Redbridge
Richmond upon Thames
Southwark
Sutton
Tower Hamlets
Waltham Forest
Wandsworth
Westminster
PART 2

The councils for the following local government areas—
Bolton
Bury
Manchester
Oldham
Rochdale
Salford
Stockport
Tameside
Trafford
Wigan
PART 3

The councils for the following local government areas—
Halton
Knowsley
Liverpool
Sefton
St Helens
Wirral
PART 4

The councils for the following local government areas—
Birmingham
Coventry
Dudley
Sandwell
Solihull
Walsall
Wolverhampton
PART 5

The councils for the following local government areas—
Bath and North East Somerset
Bristol
South Gloucestershire
PART 6

The council for the following local government area—
Cornwall
PART 7

The councils for the following local government areas—
Bracknell Forest
Reading
Slough
West Berkshire
Windsor and Maidenhead
Wokingham
PART  8

The councils for the following local government areas—
Amber Valley
Bolsover
Chesterfield
Derbyshire Dales
Erewash
High Peak
North East Derbyshire
South Derbyshire
PART 9

The council for the following local government area—
Derby
PART 10

The councils for the following local government areas—
East Devon
Exeter
Mid Devon
North Devon
South Hams
Teignbridge
Torridge
West Devon
PART 11

The councils for the following local government areas—
Plymouth
Torbay
PART 12

The councils for the following local government areas—
Cheltenham
Cotswold
Forest of Dean
Gloucester
Stroud
Tewkesbury
PART 13

The councils for the following local government areas—
Ashford
Canterbury
Dartford
Dover
Gravesham
Maidstone
Sevenoaks
Shepway
Swale
Thanet
Tonbridge and Malling
Tunbridge Wells
PART 14

The council for the following local government area—
Medway
PART 15

The council for the following local government area—
Harrogate
PART 16

The councils for the following local government areas—
York
Bradford
Calderdale
Kirklees
Leeds
Wakefield
PART 17

The councils for the following local government areas—
Boston
East Lindsey
Lincoln
North Kesteven
South Holland
South Kesteven
West Lindsey
PART 18

The council for the following local government area—
North Lincolnshire
PART 19

The councils for the following local government areas—
Portsmouth
Southampton
PART 20

The council for the following local government area—
Isle of Wight
PART 21

The councils for the following local government areas—
Babergh
Forest Heath
Ipswich
Mid Suffolk
St Edmundsbury
Suffolk Coastal
Waveney
PART 22

The councils for the following local government areas—
Elmbridge
Epsom and Ewell
Guildford
Mole Valley
Reigate and Banstead
Runnymede
Spelthorne
Surrey Heath
Tandridge
Waverley
Woking
PART 23
The councils for the following local government areas—
Aylesbury Vale
Chiltern
South Buckinghamshire
Wycombe
PART 24
The councils for the following local government areas—
Eastbourne
Hastings
Lewes
Rother
Wealden
PART 25
The councils for the following local government areas—
Broxbourne
Dacorum
East Hertfordshire
Hertsmere
North Hertfordshire
St Albans
Stevenage
Three Rivers
Watford
Welwyn Hatfield
PART 26
The councils for the following local government areas—
Blackburn with Darwen
Blackpool
PART 27
The councils for the following local government areas—
Burnley
Chorley
Fylde
Hyndburn
Pendle
Preston
Ribble Valley
Rossendale
South Ribble
West Lancashire
Wyre
PART 28
The council for the following local government area—
Leicester
PART 29
The councils for the following local government areas—
Blaby
Charnwood
Harborough
Hinckley and Bosworth
Melton
North West Leicestershire
Oadby and Wigston
PART 30
The councils for the following local government areas—
Breckland
Broadland
Great Yarmouth
Kings Lynn and West Norfolk
North Norfolk
Norwich
South Norfolk
PART 31
The councils for the following local government areas—
Corby
Daventry
East Northamptonshire
Kettering
Northampton
South Northamptonshire
Wellingborough
PART 32
The councils for the following local government areas—
Craven
Hambleton
Richmondshire
Ryedale
Scarborough
Selby
PART 33
The councils for the following local government areas—
Newcastle upon Tyne
North Tyneside
PART 34
The council for the following local government area—
Northumberland
PART 35
The councils for the following local government areas—
Mendip
Sedgemoor
South Somerset
Somerset West and Taunton
PART 36
The council for the following local government area—
Stoke-on-Trent
PART 37
The councils for the following local government areas—
Cannock Chase
East Staffordshire
Lichfield
Newcastle-under-Lyme
South Staffordshire
Stafford
Staffordshire Moorlands
Tamworth
PART 38
The councils for the following local government areas—
Adur
Arun
Chichester
Crawley
Horsham
Mid Sussex
Worthing
PART 39
The councils for the following local government areas—
Bromsgrove
Malvern Hills
Redditch
Worcester
Wychavon
Wyre Forest
SCHEDULE 6
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