SCHEDULES

SCHEDULE 8 Non-Domestic Rating: Pooling

F12Part II Contribution

Annotations:
Amendments (Textual)
F12

Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)

Non-domestic rating contributions

4

1

The F22Welsh Ministers may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each F1billing authority (to be called its non-domestic rating contribution for the year).

2

The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.

F233

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F24

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4A

The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.

F244B

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4C

Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.

F254D

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5

The F26Welsh Ministers may incorporate in the rules provision for deductions (of such extent as F27they think fit) as regards—

a

the operation of sections 47 and 49 above;

b

costs of collection and recovery;

c

such other matters (if any) as F27they think fit;

and F28sub-paragraph (2) above shall have effect subject to this.

F295A

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C4C56

Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

F167

Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.

5

1

This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year F3and has effect subject to any provision made by virtue of paragraph 6(2A) below.

2

By such time before the year begins as the F30Welsh Ministers may direct, a F4billing authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the F30Welsh Ministers.

3

If the authority fails to comply with sub-paragraph (2) above or if the F31Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations F32they may make F33their own calculation of the amount; and where F34they make such a calculation F35they shall inform the authority why F36they have done so and shall inform it of the amount calculated.

C14

The authority shall be liable to pay to the F37Welsh Ministers an amount (the provisional amount) equal to—

a

that calculated and notified under sub-paragraph (2) above, or

b

if sub-paragraph (3) above applies, that calculated by the F37Welsh Ministers under it.

C15

The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the F38Welsh Ministers may direct.

6

After the year ends the authority shall—

a

calculate the amount of its non-domestic rating contribution for the year,

F5b

notify the amount so calculated to the F39Welsh Ministers

F13ba

F40... notify to the F21Welsh Ministers, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above, and

F5c

arrange for the calculationF14, and the amount or amounts notifiable under paragraphs (b) and (ba) above,F19to be certified F41under arrangements made by the Auditor General for Wales.

F66A

The F42... F20Auditor General for WalesF43... shall send a copy of the certification of the calculation and the amount F15or amounts to the F44Welsh Ministers.

C17

If the authority fails to comply with sub-paragraph (6) above by such time as the F45Welsh Ministers direct, F46they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph F46they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.

8

If, at any time after the year ends, the F47Welsh Ministers receive notification from an authority under F7sub-paragraph (6)(b) above above F48they shall—

a

calculate the amount of the difference (if any) between the amount notified and the provisional amount, and

b

if there is a difference, inform the authority of the amount of the difference.

C19

If the amount notified under F7sub-paragraph (6)(b) above above exceeds the provisional amount the authority shall pay an amount equal to the difference to the F49Welsh Ministers at such time as F50they may direct.

F810

If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the F51Welsh Ministers shall—

a

if F52they believe that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of F53their reasons for that belief;

b

if F54they are not of that belief, pay to the authority, at such time as F55they decideF56... , an amount equal to the difference between the amount so notified and the provisional amount.

11

Sub-paragraph (12) below applies where—

a

at any time after the year ends the F57Welsh Ministers have received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to F58them in relation to the authority under sub-paragraph (6A) above, and

b

the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the F59Welsh Ministers under sub-paragraph (6)(b) above.

12

Where this sub-paragraph applies the F60Welsh Ministers shall—

a

calculate the amount of the difference (if any) between the certified amount and the provisional amount, and

b

if there is a difference, inform the authority of the amount of the difference.

13

If at the time the F61Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—

a

sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and

b

sub-paragraph (14) below shall apply.

C114

Where this sub-paragraph applies—

a

if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the F62Welsh Ministers at such time as F63they may direct, and

b

if the certified amount is less than the provisional amount the F64Welsh Ministers shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as F65they decideF66... .

15

Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the F67Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—

a

for the making of payments by the F68Welsh Ministers or the authority, and

b

as to the time at which any such payment must be made.

6

1

Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.

F9C22

Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the F69Welsh Ministers may make regulations—

a

requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;

b

enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—

i

it is not reasonably practicable for the person making the calculation to take it into account; and

ii

it was received by the authority after a prescribed date (which may be before or after the end of the year in question).

F102A

Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.

2B

For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.

3

The power to give a direction under paragraph 5 above—

a

includes power to revoke or amend a direction given under the power;

b

may be exercised differently for different authorities.

F704

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5

The F71Welsh Ministers may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.

C36

Regulations under sub-paragraph (5) above may include—

a

provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;

b

provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.

F176A

Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—

a

for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and

b

as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.

7

For the purposes of paragraph 5(7) above the relevant provisions are—

a

paragraph 5(10) above,

F18aa

regulations made for the purpose mentioned in paragraph 4(7) above,

b

regulations made under sub-paragraph (5) above, and

c

F11paragraphs 12 and 15 below.