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Statutory Instrument 1989 No. 2435
The Non-Domestic Rating Contributions (England) Regulations 1989
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1989 No. 2435
LOCAL GOVERNMENT, ENGLAND AND WALES FINANCE
The Non-Domestic Rating Contributions (England) Regulations 1989
| Laid before Parliament | 22nd December 1989 |
| Coming into force | 29th December 1989 |
The Secretary of State, 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[1], 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 (England) Regulations 1989 and shall come into force on 29th December 1989. Interpretation
2.—(1) In these Regulations—
"the Act" means the Local Government Finance Act 1988;
"charging authority" means an English charging authority;
"preceding year" means a chargeable financial year preceding the year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made;
"provisional amount" means, except in regulation 5(1)(a), the provisional amount arrived at under paragraph 5 of Schedule 8 to the Act[2] as regards a charging authority for a financial year, or the amount for the time being treated as that amount in accordance with regulation 6 of these Regulations;
"relevant day" means a day in the chargeable financial year for which a calculation of a non-domestic rating contribution or a recalculation of a provisional amount is being made.
(2) In Schedules 1 and 2 to these Regulations, a reference to the chargeable amounts payable to a charging authority under sections 43 and 45 of the Act[3] shall in relation to a special authority be taken to be a reference to the chargeable amounts which would be payable to the authority under those sections if the authority's non-domestic rating multiplier were equal to the required minimum for the chargeable financial year in respect of which the chargeable amounts are payable.
Calculation of non-domestic rating contributions
3. The rules for the calculation under paragraph 5 of Schedule 8 to the Act of a charging authority's non-domestic rating contribution for a chargeable financial year are the rules contained in Schedule 1 to these Regulations. Assumptions relating to provisional amounts
4. A calculation under paragraph 5(2) or (3) of Schedule 8 to the Act of a charging authority's non-domestic rating contribution shall be made on the basis of the information before the person making the calculation at the time he makes it, read subject to the assumptions prescribed in Schedule 2 to these Regulations. Recalculation of provisional amounts
5.—(1) Regulation 6 applies as regards a charging authority for a financial year in which— (a) a provisional amount has been arrived at, under paragraph 5 of Schedule 8 to the Act, as regards the charging authority for the financial year, and (b) the prescribed conditions are fulfilled.
(2) The prescribed conditions are— (a) that the charging authority has on a day in the financial year calculated an amount, under paragraph (3) below, which is less than the provisional amount for the authority for the year, (b) that the difference between the amount calculated under paragraph
(3) below and the provisional amount for the authority is greater than the amount calculated under paragraph (4) below, (c) that the charging authority has notified the Secretary of State of the amount calculated under paragraph (3) below, and the day on which that amount was calculated, and (d) that the Secretary of State believes that the amount calculated by the charging authority under paragraph (3) below is likely to have been calculated in accordance with that paragraph and informs the charging authority of his belief.
(3) The amount calculated under this paragraph is the total of the amounts calculated on the relevant day in accordance with Parts I and II of Schedule 3 to these Regulations.
(4) The amount calculated under this paragraph is the amount, expressed in pounds, of the relevant population of the area of the charging authority for the financial year multiplied— (a) if the amount calculated in accordance with paragraph (3) above is calculated before 1st October in the financial year, by a factor of 10 and (b) if the amount calculated in accordance with paragraph (3) above is calculated on or after 1st October in the financial year, by a factor of 20.
(5) In paragraph (4) above "relevant population" means relevant population calculated under paragraph 4 of Schedule 12A to the Act[4].
6.—(1) Where this regulation applies, for the purposes of paragraph 5 of Schedule 8 to the Act the provisional amount for the charging authority for the financial year is to be treated as being that amount recalculated as regards the authority for the year under paragraph (2) below.
(2) The amount recalculated under this paragraph is the total of the amounts calculated in accordance with Parts I and II of Schedule 3 to these Regulations, taking as the day on which the calculations in accordance with that Schedule are made the day on which the relevant calculation was made.
(3) In paragraph (2) above, the relevant calculation means the calculation under regulation 5(3) by virtue of which this regulation applies.
Repayments as a result of a recalculation
7.—(1) Where regulation 6 applies as regards a charging authority for a financial year, the Secretary of State shall repay to the charging authority the amount calculated in accordance with paragraph (2) below.
(2) The amount is the difference between— (a) the total of the amounts paid by the authority to the Secretary of State under paragraph 5(5) of Schedule 8 to the Act on relevant days preceding the day on which the recalculation was made, and (b) the amount calculated in accordance with the formula|
| where—A is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2),
B is the total of the amounts directed by the Secretary of State to be paid by the authority on relevant days preceding the day on which the recalculation was made, and
C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.
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(3) In paragraph (2) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).
(4) The amount calculated in accordance with paragraph (2) above shall be paid by the Secretary of State at such time as he decides.
Reduced payments as a result of a recalculation
8.—(1) Where regulation 6 applies as regards a charging authority for a financial year, the amount of an instalment directed by the Secretary of State, under paragraph 5(5) of Schedule 8 to the Act, to be paid by the charging authority on or after the day on which the recalculation was made shall be treated as being the amount calculated in accordance with the formula|
| where—A is the amount the Secretary of State directed to be paid by the authority in the instalment,
B is the amount recalculated (or last recalculated) as regards the authority under regulation 6(2), and
C is the provisional amount having effect as regards the authority immediately before the day on which the recalculation was made.
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(2) In paragraph (1) above the day on which the recalculation was made means the day taken as the day on which the calculations under regulation 6(2) were made (or were last made).
Chris Patten
Secretary of State for the Environment
20th December 1989
Notes:[1] 1988 c. 41; sections 140, 143 and 146 were amended, and paragraph 6(2A) of Schedule 8 was inserted, by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraphs 69, 72, 75 and 42 respectively.
[2] Paragraph 5 of Schedule 8 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 42.
[3] Section 45 was amended by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 23.[DET 9707]
[4] Schedule 12A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 74.
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