|
| |
|
| |
Levy payments, safety net payments and distribution of remaining |
| |
| |
Regulations about calculation of levy payments |
| |
20 (1) | The Secretary of State may by regulations make provision for |
| 5 |
| |
(a) | whether a relevant authority is required to make a |
| |
payment under this Part of this Schedule (a “levy |
| |
payment”) to the Secretary of State for a year, and |
| |
(b) | if so, the amount of the levy payment. |
| 10 |
(2) | The regulations must make provision for calculations for a year to |
| |
be made after the end of that year. |
| |
(3) | The regulations may, in particular, make provision for |
| |
calculations in relation to a relevant authority to be made— |
| |
(a) | if the relevant authority is a billing authority, by reference |
| 15 |
to the total paid to it in respect of the year under sections |
| |
43 and 45, subject to such adjustments as may be specified |
| |
| |
(b) | if the relevant authority is a major precepting authority, by |
| |
reference to the total paid to it for the year under |
| 20 |
regulations under paragraph 8 (payments by billing |
| |
authorities to major precepting authorities), subject to such |
| |
adjustments as may be specified in the regulations; |
| |
(c) | by reference to payments of a kind specified in the |
| |
regulations made to the authority by the Secretary of State; |
| 25 |
(d) | by reference to such other factors as may be specified in the |
| |
| |
(4) | The regulations may, in particular, make provision for |
| |
adjustments to an amount calculated under provision made under |
| |
sub-paragraph (3) by reference to changes affecting the calculation |
| 30 |
of such an amount for an earlier year but not taken into account in |
| |
| |
Calculation of levy payments |
| |
21 (1) | The Secretary of State must calculate in relation to each relevant |
| |
| 35 |
(a) | whether it is required to make a levy payment for a year, |
| |
| |
(b) | if so, the amount of that payment. |
| |
(2) | The calculation must be made— |
| |
(a) | as soon as is reasonably practicable after the end of the |
| 40 |
| |
(b) | if a direction is given to the authority under paragraph 40 |
| |
(direction to make calculations or supply information) for |
| |
the purposes of this paragraph, as soon as is reasonably |
| |
practicable after the time specified in the direction, |
| 45 |
| |
|
| |
|
| |
|
(3) | The calculation must be made in accordance with regulations |
| |
| |
(4) | As soon as is reasonably practicable after making a calculation in |
| |
relation to a relevant authority, the Secretary of State must notify |
| |
| 5 |
(a) | whether, in accordance with the calculation, it is required |
| |
to make a levy payment for the year, and |
| |
(b) | if so, the amount of that payment in accordance with the |
| |
| |
Levy payments following calculations |
| 10 |
22 (1) | If a calculation under paragraph 21 shows that a levy payment is |
| |
to be made to the Secretary of State by a relevant authority, the |
| |
authority must make that payment to the Secretary of State. |
| |
| |
(a) | must be made on or before such day and in such manner |
| 15 |
as the Secretary of State may specify, and |
| |
(b) | if not made on or before that day, is recoverable in a court |
| |
of competent jurisdiction. |
| |
Regulations about calculation of safety net payments |
| |
23 (1) | The Secretary of State may by regulations make provision for |
| 20 |
| |
(a) | whether the Secretary of State is required to make a |
| |
payment under this Part of this Schedule (a “safety net |
| |
payment”) to a relevant authority for a year, and |
| |
(b) | if so, the amount of the payment. |
| 25 |
(2) | The regulations must make provision for calculations for a year to |
| |
be made after the end of that year. |
| |
(3) | The regulations may, in particular, make provision for |
| |
calculations in relation to a relevant authority to be made— |
| |
(a) | if the relevant authority is a billing authority, by reference |
| 30 |
to the total paid to it in respect of the year under sections |
| |
43 and 45, subject to such adjustments as may be specified |
| |
| |
(b) | if the relevant authority is a major precepting authority, by |
| |
reference to the total paid to it for the year under |
| 35 |
regulations under paragraph 8 (payments by billing |
| |
authorities to major precepting authorities), subject to such |
| |
adjustments as may be specified in the regulations; |
| |
(c) | by reference to payments of a kind specified in the |
| |
regulations made to the authority by the Secretary of State; |
| 40 |
(d) | by reference to such other factors as may be specified in the |
| |
| |
(4) | The regulations may, in particular, make provision for |
| |
adjustments to an amount calculated under provision made under |
| |
sub-paragraph (3) by reference to changes affecting the calculation |
| 45 |
|
| |
|
| |
|
of such an amount for an earlier year but not taken into account in |
| |
| |
Calculation of safety net payments |
| |
24 (1) | The Secretary of State must calculate in relation to each relevant |
| |
| 5 |
(a) | whether the Secretary of State is required to make a safety |
| |
net payment to the authority for the year, and |
| |
(b) | if so, the amount of that payment. |
| |
(2) | The calculation must be made— |
| |
(a) | as soon as is reasonably practicable after the end of the |
| 10 |
| |
(b) | if a direction is given to the authority under paragraph 40 |
| |
(direction to make calculations or supply information) for |
| |
the purposes of this paragraph, as soon as is reasonably |
| |
practicable after the time specified in the direction, |
| 15 |
| |
(3) | The calculation must be made in accordance with regulations |
| |
| |
(4) | As soon as is reasonably practicable after making a calculation |
| |
under this paragraph in relation to a relevant authority, the |
| 20 |
Secretary of State must notify that authority of— |
| |
(a) | whether, in accordance with the calculation, the Secretary |
| |
of State is required to make a safety net payment to the |
| |
authority for the year, and |
| |
(b) | if so, the amount of that payment in accordance with the |
| 25 |
| |
(5) | This paragraph is subject to regulations under paragraph 26 |
| |
| |
Safety net payments following calculations |
| |
25 (1) | If a calculation under paragraph 24 shows that a safety net |
| 30 |
payment is to be made by the Secretary of State to a relevant |
| |
authority, the Secretary of State must make that payment to the |
| |
| |
(2) | The safety net payment must be made in instalments of such |
| |
amounts, and at such times, as the Secretary of State determines |
| 35 |
with the Treasury’s consent. |
| |
(3) | This paragraph is subject to regulations under paragraph 26 |
| |
| |
Regulations about payments on account |
| |
26 (1) | The Secretary of State may by regulations make provision— |
| 40 |
(a) | for a relevant authority to request the Secretary of State to |
| |
make a calculation before the end of a year (an “in-year |
| |
| |
|
| |
|
| |
|
(i) | whether the Secretary of State is likely to be |
| |
required to make a safety net payment under |
| |
paragraph 25 to the authority for the year, and |
| |
(ii) | if so, the amount of the payment; |
| |
(b) | about the time at which and the manner in which a request |
| 5 |
must be made, and the information that must be provided |
| |
in connection with the request; |
| |
(c) | about the circumstances in which the Secretary of State |
| |
may or must make an in-year calculation in response to a |
| |
| 10 |
(d) | about the making of an in-year calculation, including for |
| |
the Secretary of State to make the calculation by reference |
| |
to estimates of any of the amounts mentioned in paragraph |
| |
| |
(2) | The regulations may make provision— |
| 15 |
(a) | about the timing of an in-year calculation in response to a |
| |
| |
(b) | about the notification of the results of an in-year |
| |
calculation to the relevant authority to whom it relates; |
| |
(c) | for the making, as a result of the calculation, of a payment |
| 20 |
(a “payment on account”) to the authority before the end of |
| |
the year to which the calculation relates. |
| |
(3) | The regulations may, in particular— |
| |
(a) | make provision in relation to an in-year calculation that is |
| |
similar to that made by paragraph 24, or apply that |
| 25 |
paragraph with modifications in relation to such a |
| |
| |
(b) | make provision in relation to a payment on account that is |
| |
similar to that made by paragraph 25, or apply that |
| |
paragraph with modifications in relation to such a |
| 30 |
| |
(4) | The regulations may make provision— |
| |
(a) | about the calculation under paragraph 24 to be made in |
| |
relation to a relevant authority for a year where a payment |
| |
on account has been made to the authority for the year; |
| 35 |
(b) | for the making of a further payment by the Secretary of |
| |
State to the authority, or of a payment by the authority to |
| |
the Secretary of State, as a result of that calculation. |
| |
Calculation of remaining balance on levy account |
| |
27 (1) | The Secretary of State must, in each year other than the first year |
| 40 |
for which this paragraph has effect, calculate whether there is a |
| |
remaining balance on the levy account for the year. |
| |
(2) | The calculation must be made as soon as is reasonably practicable |
| |
| |
(a) | all of the calculations required by paragraph 21(1) |
| 45 |
(calculations of levy payments) have been made for the |
| |
| |
|
| |
|
| |
|
(b) | all of the calculations required by paragraph 24(1) |
| |
(calculations of safety net payments) have been made for |
| |
| |
(3) | The calculation must be made as follows— |
| |
| 5 |
| Calculate the aggregate of the amounts of all of the levy payments |
| |
calculated for the previous year under paragraph 21(1). |
| |
| |
| Add any amount credited to the levy account for the year in |
| |
accordance with paragraph 19(2) (credit from previous year) to the |
| 10 |
amount found under step 1, or subtract any amount debited to |
| |
that account in accordance with paragraph 19(3) (debit from |
| |
previous year) from the amount found under step 1. |
| |
| |
| Subtract from the amount found under steps 1 and 2 the aggregate |
| 15 |
of the amounts of all the safety net payments calculated for the |
| |
previous year under paragraph 24(1). |
| |
| |
| Subtract from the amount found under steps 1 to 3 the amount (if |
| |
any) that is required to be distributed under paragraph 28 |
| 20 |
(distribution of remaining balance) in the year. |
| |
(4) | If the amount found under step 4 in sub-paragraph (3) is a positive |
| |
amount, that is the remaining balance on the levy account for the |
| |
| |
Distribution of remaining balance |
| 25 |
28 (1) | The Secretary of State may determine that an amount equal to the |
| |
whole or part of the remaining balance on a levy account for a year |
| |
is to be distributed among one or more relevant authorities (rather |
| |
than being treated in accordance with paragraph 19(2)). |
| |
(2) | If the Secretary of State makes a determination under sub- |
| 30 |
paragraph (1), the amount referred to in that sub-paragraph may |
| |
not be distributed unless— |
| |
(a) | the basis (“the basis of distribution”) on which the |
| |
Secretary of State intends to make the distribution is |
| |
specified in a local government finance report, and |
| 35 |
(b) | the report is approved by resolution of the House of |
| |
| |
(3) | Before making such a local government finance report, the |
| |
Secretary of State must notify such representatives of local |
| |
government as the Secretary of State thinks fit of the general |
| 40 |
nature of the basis of distribution. |
| |
(4) | If such a report is approved by resolution of the House of |
| |
Commons, the Secretary of State must calculate what amount (if |
| |
any) falls to be paid to each relevant authority as its share of the |
| |
amount referred to in sub-paragraph (1). |
| 45 |
(5) | The calculations must be made— |
| |
|
| |
|
| |
|
(a) | as soon as is reasonably practicable after the report is |
| |
| |
(b) | in accordance with the basis of distribution specified in the |
| |
| |
(6) | As soon as is reasonably practicable after making the calculations, |
| 5 |
the Secretary of State must notify each relevant authority of— |
| |
(a) | whether a payment is to be made by the Secretary of State |
| |
to the authority out of the amount referred to in sub- |
| |
| |
(b) | if such a payment is to be made, the amount of the |
| 10 |
| |
(7) | If the calculations show that a payment is to be made by the |
| |
Secretary of State to a relevant authority, the Secretary of State |
| |
must make that payment to the authority. |
| |
(8) | A payment from the Secretary of State to a relevant authority |
| 15 |
under this paragraph must be made— |
| |
| |
(b) | in instalments of such amounts and at such times, |
| |
| as the Secretary of State determines with the Treasury’s consent. |
| |
Relationship with other provisions |
| 20 |
29 | This Part is subject to Parts 9 (pooling of authorities) and 10 |
| |
(designation of areas and classes of hereditament). |
| |
| |
Transitional protection payments |
| |
Regulations about deemed and actual rating income |
| 25 |
30 (1) | The Secretary of State may by regulations make provision for |
| |
calculating in accordance with the regulations— |
| |
(a) | the total amount which would be payable to a billing |
| |
authority in England in respect of a year under sections 43 |
| |
| 30 |
(i) | regulations under section 57A (transitional relief |
| |
following compilation of local rating list) were not |
| |
in force for the year, and |
| |
(ii) | the authority acted diligently, and |
| |
(b) | the total amount which would be payable to a billing |
| 35 |
authority in England in respect of a year under sections 43 |
| |
and 45 if the authority acted diligently. |
| |
(2) | The regulations may include provision for adjustments to be made |
| |
to an amount calculated under provision under sub-paragraph (1). |
| |
(3) | The regulations may, in particular, make provision for |
| 40 |
adjustments to that amount by reference to changes affecting the |
| |
calculation of such an amount for an earlier year but not taken into |
| |
account in that calculation. |
| |
|
| |
|
| |
|
(4) | In this Part of this Schedule— |
| |
(a) | a billing authority’s “deemed rating income” for a year |
| |
means the amount calculated for the authority and the year |
| |
under provision under sub-paragraph (1)(a) and (2), and |
| |
(b) | a billing authority’s “actual rating income” for a year |
| 5 |
means the amount calculated for the authority and the year |
| |
under provision under sub-paragraph (1)(b) and (2). |
| |
Regulations about transitional protection payments |
| |
31 (1) | The Secretary of State may by regulations make provision for the |
| |
making of a payment (a “transitional protection payment”) for a |
| 10 |
| |
(a) | by the Secretary of State to a billing authority in England, |
| |
| |
(b) | by a billing authority in England to the Secretary of State. |
| |
(2) | The regulations must provide for the amount (if any) of a |
| 15 |
transitional protection payment in relation to an authority for a |
| |
year to be calculated by reference to its deemed and actual rating |
| |
income for the year, so that— |
| |
(a) | if its deemed rating income for a year exceeds its actual |
| |
rating income for the year, the Secretary of State is to be |
| 20 |
liable to make a transitional protection payment to the |
| |
authority for the year of an amount equal to the excess; |
| |
(b) | if its actual rating income for a year exceeds its deemed |
| |
rating income for the year, the authority is to be liable to |
| |
make a transitional protection payment to the Secretary of |
| 25 |
State for the year of an amount equal to the excess; |
| |
(c) | if its deemed rating income for a year is equal to its actual |
| |
rating income for the year, no transitional protection |
| |
payment is to be made to or by the authority for the year. |
| |
(3) | The regulations may, in particular, make provision— |
| 30 |
(a) | about the making of calculations, and the supply of |
| |
information to the Secretary of State, by a billing authority |
| |
in connection with the determination of the transitional |
| |
protection payment (if any) to be made to or by the |
| |
| 35 |
(b) | about the assumptions and adjustments to be made, and |
| |
the information to be taken into account, in making such |
| |
| |
(c) | about the consequences of non-compliance with provision |
| |
under paragraph (a) or (b), including (in particular)— |
| 40 |
(i) | for the making by the Secretary of State of |
| |
calculations, or of assumptions as to the |
| |
information that would otherwise have been |
| |
supplied by the authority; |
| |
(ii) | for the suspension of payments to the authority. |
| 45 |
(4) | The regulations may, in particular, make provision— |
| |
(a) | for the making by a billing authority or the Secretary of |
| |
State of a payment on account of a transitional protection |
| |
| |
|
| |
|