The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021

• Citation: S.I. 2021/262
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2021 and come into force on 31st March 2021.

Section 2 Amendment of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013

In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 —

(a) in paragraph (1), for “paragraph (3),” substitute “paragraphs (3) and (4),”;

(b) after paragraph (3) insert—

(4) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.

Section 3 Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

(1) The Non-Domestic Rating (Rates Retention) Regulations 2013 are amended as follows.

(2) In regulation 9 (end of year calculations)—

(a) in paragraph (1), for “paragraph (5),” substitute “paragraphs (5) and (6),”;

(b) after paragraph (5) insert—

(6) Paragraph (1) applies in relation to calculations for a relevant year beginning on 1st April 2020 or 1st April 2021 as if for “31st July” there were substituted “30th September”.

(3) In regulation 15 (schedule of instalments)—

(a) in paragraph (1), for “paragraph (7),” substitute “paragraphs (7) and (9),”;

(b) after paragraph (8) insert—

(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).

(4) In Schedule 2C—

(a) in paragraph 1(1), for “sub-paragraph (2),” substitute “sub-paragraphs (2) and (2A),”;

(b) after paragraph 1(2) insert—

(2A) This Schedule does not apply in relation to a relevant year beginning on or after 1st April 2021.

(5) After Schedule 5 insert—

Table of Authorities and Values for C