The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1991

Made: 9th December 1991

Laid before Parliament: 10th December 1991

Coming into force: 31st December 1991

The Secretary of State for Wales, in exercise of the powers conferred on him by sections 140(4), 143(1) and (2) and 146(6) of, and paragraphs 4(1) and (5) and 6(2), (2A), (5) and (6) of Schedule 8 to the Local Government Finance Act 1988[^f00001], and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1991 and shall come into force on 31st December 1991.

Amendments

2

The Non-Domestic Rating Contributions (Wales) Regulations 1989[^f00002] shall have effect in relation to financial years beginning on or after 1st April 1992 with the following amendments–

• (a) in Schedule 1–

• (i) at the end of paragraph 1(2), there shall be added–

which have not been taken into account under those paragraphs for a preceding year.

• (ii) in paragraph 6(1), for “(A × £26.40) + (B × 0.0006)” there shall be substituted “(A × £31.90) + (B × 0.00075)”

• (iii) for paragraph 9(a) there shall be substituted the following–

(a) have been paid by the authority in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations made under that section or paragraph 2(2)(j) of Schedule 9 to the Act, but which

[^f00003];

• (b) in Part I of Schedule 2–

• (i) after paragraph 2(8) there shall be inserted the following sub-paragraph–

(8A) Where on 31st December in the immediately preceding year an apportionment of the rateable value of a hereditament under section 44A of the Act is applicable, it shall be assumed that the apportionment will be applicable on each relevant day.

[^f00004];

• (ii) for paragraph 2(10) there shall be substituted the following–

(10) It shall be assumed that the amount calculated for the authority in accordance with the assumptions prescribed in sub-paragraphs (1) to (9) above is the total of– (a) the amount so calculated; and (b) any amount prescribed in Part II of this Schedule (area ceasing to be an enterprise zone) in relation to that authority in respect of an enterprise zone so prescribed; multiplied by 1.003.

• (iii) in paragraph 6(1), for “0.2%” there shall be substituted “0.4%”

• (iv) in paragraph 7, “column 3 of” shall be omitted.

• (c) in Part II of Schedule 2, “Swansea” and “£3,672,000” shall be omitted.

• (d) for Part III of Schedule 2 there shall be substituted the following–

• (e) in Schedule 3–

• (i) in paragraph 4(2), there shall be substituted for the words from the beginning to “in accordance with paragraph 6 of Schedule 1” the following–

(2) The amounts described in paragraph 6 of Schedule 1 and paragraph 7 of Schedule 2 shall each be replaced by amounts calculated in accordance with the formula– $$A×BC$ where– A the amount being replaced, calculated in relation to the authority for the year in accordance with paragraph 6 of Schedule 1 or prescribed in accordance with paragraph 7 of Schedule 2 respectively,$

• (ii) for paragraph 4(4) there shall be substituted the following–

(4) Paragraph 2(4) of Schedule 2 shall be disregarded. (5) An amount prescribed in relation to an enterprise zone in accordance with paragraph 2(10)(b) of Schedule 2 shall be disregarded if the enterprise zone has ceased to be designated as such before the day on which the calculations in accordance with this Schedule are made.

Signed

David Hunt — Secretary of State for Wales — 9th December 1991

Explanatory note

(This note is not part of the Regulations)

Under Part II of Schedule 8 to the Local Government Finance Act 1988, charging authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Provisional amounts are paid during the year, final calculations and payments being made after the year ends. Regulation 2 of these Regulations amends the detailed rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Wales) Regulations 1989. The amendments include changes to the provision as regards the costs of collection and recovery and the distribution of the allowance between authorities (regulation 2(a)(ii)). They also include the substitution of amounts prescribed for the calculation of provisional amounts and relating to enterprise zones and repayments and interest (regulation 2(c) and (d)).

Footnotes

[^f00001]: 1988 c. 41, paragraph 6(2A) was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 42(3).

[^f00002]: S.I. 1989/2441, amended by S.I. 1990/2499.

[^f00003]: “The Act” means the Local Government Finance Act 1988 (see regulation 2(1) of the 1989 Regulations); section 55 and paragraph 2 of Schedule 9 were amended by paragraphs 30 and 44 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).

[^f00004]: Section 44A of the Local Government Finance Act 1988 was inserted by paragraph 22 of Schedule 5 to the Local Government and Housing Act 1989.