Citation and commencement

1.  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.

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

2.  In regulation 6 (end of year calculations) of the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013( 2)—

(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”. ”.

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

3.—(1) The Non-Domestic Rating (Rates Retention) Regulations 2013( 3) 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—

Regulation 15

“SCHEDULE  6 Table of Authorities and Values for C

EXPLANATORY NOTE

(This note is not part of the Regulations)

This instrument amends the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (“TPP Regulations”) and the Non-Domestic Rating (Rates Retention) Regulations 2013 (“the Rates Retention Regulations”).

Regulation 2 amends the TPP Regulations. It delays the deadline for end-of-year calculations for the transitional protection payment regime to 30th September in relation to a relevant year beginning in 2020 or 2021.

Regulation 3 amends the Rates Retention Regulations. It delays the deadline for end-of-year calculations for the business rates retention scheme to 30th September in relation to a relevant year beginning in 2020 or 2021. Regulation 3 also provides an amended schedule of instalments for payment of a proportion of any collection fund deficits owed by relevant precepting authorities under regulation 14(2) of the Rates Retention Regulations, in relation to the relevant year beginning on 1st April 2021. Regulation 3 also brings an end to the Tees Valley Additional Growth Pilot.

A full impact assessment has not been produced for this instrument as no, or no significant impact on the private, voluntary or public sector is foreseen.