(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;

(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.

Apportionment of surplus and deficit

Payments with respect to shale oil or gas hereditaments

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;

(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.

Transfer from collection fund to general fund

Special provision for end of year calculations for relevant year beginning on 1st April 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.

Reconciliation of disregarded amounts

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

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.

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

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.

Reconciliation of amounts where authority has failed to act diligently

Application and interpretation

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 1Growth baseline amountColumn 2(£)Greater ManchesterBolton89,545,561Bury52,217,065Manchester343,637,824Oldham60,286,829Rochdale62,963,048Salford100,185,762Stockport91,637,000Tameside57,763,975Trafford166,096,865Wigan82,383,374CheshireCheshire East141,320,753CambridgeshireCambridge98,386,258East Cambridgeshire18,601,752Fenland25,365,993Huntingdonshire60,392,226Peterborough98,862,997South Cambridgeshire71,379,837

Calculation of amount

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)×1.005$where—L is the growth baseline amount in relation to the billing authority;M₁ is the small business non-domestic rating multiplier for the year beginning on 1st April 2015;M₂ is the small business non-domestic rating multiplier for the year beginning on 1st April 2016;$

$$N×(O2O1)×1.005$where—N is the amount calculated for the preceding year in accordance with paragraph (b) or this paragraph;O₁ is the small business non-domestic rating multiplier for the preceding year;O₂ is the small business non-domestic rating multiplier for the relevant year.$

(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)×1.005$where—Q is the amount calculated for the preceding year in accordance with sub-paragraph (3)(b) or (c);R is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;S is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;T₁ is the small business non-domestic rating multiplier for the preceding year;T₂ is the small business non-domestic rating multiplier for the revaluation year.$

Application and interpretation

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.

Calculation of amount

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)]×E$where—A is the total of the amounts credited to the billing authority’s collection fund income and expenditure account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;B is the total of the amounts charged to that account in respect of that hereditament in the year in accordance with proper practices in respect of non-domestic rates payable under sections 43 and 45 of the 1988 Act;C is the amount of any transitional protection payment due to be made to the billing authority in respect of that hereditament for the year;D is the amount of any transitional protection payment due to be made by the billing authority in respect of that hereditament for the year;E is—for the year beginning on 1st April 2015, 0.4203for a year beginning on or after 1st April 2016, 0.51.$

SCHEDULE 5 — List of billing authorities

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

Special provision for end of year calculations for relevant year beginning on 1st April 2016

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.

Reconciliation of disregarded amounts

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

Special provision for end of year payments in respect of relevant year beginning on 1st April 2016

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.

Reconciliation of amounts where authority has failed to act diligently

Application and interpretation

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 1Growth baseline amountColumn 2(£)Tees ValleyDarlington33,215,036Hartlepool33,929,304Middlesbrough42,103,787Stockton-on-Tees87,063,006Redcar and Cleveland39,347,040West MidlandsBirmingham429,198,815Coventry123,425,084Dudley97,918,262Sandwell101,733,562Solihull123,660,405Walsall65,738,850Wolverhampton76,731,439

Calculation of amount

2

(1) Subject to sub-paragraph (2), the amount specified by this paragraph is the amount calculated in accordance with the formula—

(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)×1.005$where—L is the amount calculated for the preceding year in accordance with paragraph (b) of this paragraph;M₁ is the small business non-domestic rating multiplier for the preceding year;M₂ is the small business non-domestic rating multiplier for the relevant year.$

(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)×1.005$where—N is—for a year beginning on 1st April 2017, the growth baseline amount in relation to the billing authority;for any other year, the amount calculated for the preceding year in accordance with sub-paragraph (3)(b);O is the aggregate rateable values shown in the billing authority’s local list for 1st April in the revaluation year;P is the aggregate rateable values shown in the billing authority’s local list for 31st March in the preceding year;Q₁ is the small business non-domestic rating multiplier for the preceding year;Q₂ is the small business non-domestic rating multiplier for the revaluation year.$

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

Special provision for the relevant years beginning on 1st April 2021 and 1st April 2022

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.

Apportionment of surplus and deficit

SCHEDULE4A — Calculation of the exceptional balance

1

A billing authority’s exceptional balance is calculated as follows—

[image omitted]

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—

[image omitted]

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—

[image omitted]

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.

SCHEDULE4B — Special provision for the apportionment of surplus or deficit for a relevant year beginning on 1st April 2021, 1st April 2022 or 1st April 2023

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—

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 — Table of authorities and values for K, L, M, N, O, P, Q, R and S

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%

Payments with respect to designated area

7B

(1) The amount specified by this paragraph 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 (“the 2021 Regulations”).

(1A) The amount specified by this paragraph is the amount of any section 31 grant paid to Redcar and Cleveland Borough Council in respect of an area designated under regulation 3 of the 2021 Regulations.

(2) For each year that the designation under the 2021 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 paragraph (1).

(2A) For each year beginning on or after 1st April 2026 that the designation under the 2021 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 paragraph (1A).

(3) A payment under this regulation must be made in the course of the relevant year in accordance with the schedule of instalments.

Transfer from collection fund to general fund

SCHEDULE6 — Table of Authorities and Values for C

	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

Reconciliation of MDC payments

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).

Reconciliation of grant payment amounts

10A

(1) This regulation applies in relation to a relevant year beginning on or after 1st April 2026.

(2) Where the amount certified under regulation 9, as the amount specified by regulation 7B(2A), is different from the amount estimated for the purposes of regulation 3—

(a) if the certified amount is less than the estimated amount—

(i) the Tees Valley Combined Authority must pay an amount equal to the difference to Redcar and Cleveland Borough Council; and

(ii) Redcar and Cleveland Borough Council must transfer an amount equal to the difference from its general fund to its collection fund;

(b) if the certified amount is more than the estimated amount—

(i) Redcar and Cleveland Borough Council must pay an amount equal to the difference to the Tees Valley Combined Authority; and

(ii) Redcar and Cleveland Borough Council must transfer an amount equal to the difference from its collection fund to its general fund.

(3) Where the amount certified under regulation 9, as the amount specified under paragraph 2 of Schedule 2, is different from the amount estimated for the purposes of regulation 3—

(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;

(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.

(4) Where the amount included in the calculation of the certified non-domestic rating income in paragraph 1(1B)(a) of Schedule 1 is different to the amount estimated for the purposes of regulation 3, and that difference does not relate to the circumstances mentioned in paragraphs (2) or (3)—

(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;

(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) Where the amount certified under regulation 9, as the amount specified by paragraph 2 of Schedule 2B (calculations for Port of Bristol) is different to the amount estimated for the purposes of regulation 3—

(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;

(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.

Special provision for end of year payments in respect of relevant year beginning on 1st April 2017

Reconciliation of amounts where authority has failed to act diligently

Reconciliation of MDC payments

Part 3 — Cost Factors: Relevant Years beginning on or after 1st April 2026

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The Non-Domestic Rating (Rates Retention) Regulations 2013

Special provision for the relevant years beginning on 1st April 2014, 1st April 2015 and 1st April 2016

1A

Apportionment of surplus and deficit

Payments with respect to shale oil or gas hereditaments

7A

Transfer from collection fund to general fund

Special provision for end of year calculations for relevant year beginning on 1st April 2015

9A

Reconciliation of disregarded amounts

Reconciliation of amount deducted from central share payment

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

11A

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

11B

Reconciliation of amounts where authority has failed to act diligently

SCHEDULE 2A — Special provision for deduction from the central share payment

Application and interpretation

1

Calculation of amount

2

SCHEDULE 2B — Deduction from the central share payment for Port of Bristol

Application and interpretation

1

Calculation of amount

2

SCHEDULE 5 — List of billing authorities

PART 1

PART 2

PART 3

PART 4

PART 5

PART 6

Special provision for end of year calculations for relevant year beginning on 1st April 2016

9B

Reconciliation of disregarded amounts

Reconciliation of amount deducted from central share payment

Special provision for end of year payments in respect of relevant year beginning on 1st April 2015

Special provision for end of year payments in respect of relevant year beginning on 1st April 2016

11C

Reconciliation of amounts where authority has failed to act diligently

SCHEDULE 2C — Further special provision for deduction from the central share payment

Application and interpretation

1

Calculation of amount

2

PART 7

PART 8

PART 9

PART 10

PART 11

PART 12

PART 13

PART 14

PART 15

PART 16

PART 17

PART 18

PART 19

PART 20

PART 21

PART 22

PART 23

PART 24

PART 25

PART 26

PART 27

PART 28

PART 29

PART 30

PART 31

PART 32

PART 33

PART 34

PART 35

PART 36

PART 37

PART 38

PART 39

Special provision for the relevant years beginning on 1st April 2021 and 1st April 2022