Form

NNDR1: national non-domestic rates - guidance notes

Updated 21 December 2023

Applies to England

Please read these guidance notes before completing and submitting your NNDR1 form.

Introduction

1. These guidance notes are intended to help billing authorities with the completion of the 2024-25 NNDR1 form. This form provides authorities with a tool by which they can calculate their non-domestic rating income for 2024-25 as required by regulation 3 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended); and estimate the surplus or deficit on the collection fund for 2023-24, as required by regulation 13. The guidance notes do not replace, or override the legal provisions made in the Local Government Finance Act 1988, or any secondary legislation made under it. Authorities should take their own legal advice if they have doubts about what the legislation requires.

2. If authorities have any issues with the form or believe that there is something in the form that they think should or should not apply to them they should contact the department at [email protected].

Significant Changes from 2023-24 NNDR1

3. The Non Domestic Rating (NDR) Act 2023 received Royal Assent on 26 October and is available here. The Act created a number of changes to the way business rates multipliers are calculated and applied which impact the Business Rates Retention system, including to NNDR forms.

4. The most significant changes have been made to Part 2 of the form, where the data required from authorities is now split into the small and standard business rates multiplier, where previously aggregated data was collected.  Specifically: -

• The Act has de-coupled the small business rating and standard rating multipliers. Previously the standard multiplier was equal to  the small business rating multiplier, plus a supplement figure (originally designed to recover the cost of small business rate relief), set at 1.3p above the small multiplier in recent years. In effect then, the two multipliers therefore only changed when the small business rating multiplier changed, and they would increase or remain the same, according to the difference in the small business rating multiplier. From 2024-25, ministers have the discretion to treat the multipliers differently – that is, to index one by CPI, whilst freezing, or under-indexing the other; or to under-index them both, but by different amounts. The concept of the supplement (and the requirement to set the supplement at a level to recover the cost of small business rate relief) has been removed; both will instead be independently linked to CPI as default. At Autumn Statement 2023, the Chancellor announced that the small business rates multiplier would be frozen at 49.9p for 2024-25 while the standard business rates multiplier will be uprated in line with September CPI from 51.2p to 54.6p.
  
  As a result of the change to the multipliers, both multipliers will now be factored into Part 2 Line 2. Before these changes were made, DLUHC consulted with the sector and the department’s response to the consultation is here. The presence of two separate multipliers will also be factored into the calculation of two separate under-indexation factors which will be applied to the collectible rates subject to the small multiplier, and collectible rates subject to the standard multiplier.  These two amounts will then be added together to form a local authority’s overall under-indexation compensation shown in Part 1C of the form.

• Through the Act the government has prescribed new rules governing how business rates multipliers are set and calculated, following commitments in the Business Rates Review. Local authorities should be aware that from 1 April 2024, the small business multiplier’s eligibility will be extended to properties below the threshold for the national multiplier at £51,000 which are vacant, on the central list or occupied by charities.

• Changes to rural rates relief. Previously rural rates relief was made up of a 50% mandatory element and this was extended to 100% via a discretionary relief, compensated via section 31 grant. Following the NDR Act, this relief is now a mandatory 100% rural relief Authorities will continue to be compensated via section 31 grant for 50% of the relief that they award, reflecting government’s decision to change the percentage rate of relief.
  
  The full value of Rural Rate Relief is now included in Part 2 Line XX, as a mandatory relief. 50% of this value is then awarded to authorities as Section 31 grant compensation, based on the authority’s retention share in Part 1c.

• Low Carbon Heat Network relief. The scheme has been provided through section 47 discretionary relief since 1 April 2022. The parameters and conditions for accessing the relief will remain unchanged once the relief becomes mandatory. Low Carbon Heat Network relief has now moved to the mandatory relief section of Part 2 line XX.

• Improvement relief. Section 1 of the Act provides the overarching framework for the relief. The draft regulations were published and consulted on by the government between June and August. The draft regulations set out detailed proposals for the conditions to be met, including the occupation condition and the definition of qualifying works, and the government will respond to the consultation to confirm any changes and lay the finalised regulations ahead of the billing cycle. For 2024-25 the value of any relief granted in 2024-25 will be collected on outturn at the NNDR3 stage only, for years from 2025-26 authorities will be asked to also provide an estimate of the relief to be granted through the NNDR1 for the year.

• From Royal Assent of the NDR Act, the restriction preventing billing authorities from making a decision to award discretionary relief more than 6 months after the end of the relevant financial year has been removed. From 1 April 2024 there will be no restriction in respect of the financial year 2023/24 onwards. This does not apply to years before 2023/24.

5. From 2024-25 the investment zones who have met the requirements to be designated will be designated in regulations. This means that authorities with investment zones will need to complete Part 3 DA summary for their investment zones. Once designated, compensation will be made by a deduction to central share. Where it is not possible to designate an investment zone in 2024/25 the department will look to designate remaining investment zones ahead of the 2025/26 financial year.  The department will engage with the relevant billing authorities to administer this.

Background

6. The rates retention scheme provides for non-domestic rates collected by a billing authority to be shared between it, its major precepting authorities^{[footnote 1]} and central government. It also provides that certain sums are to be treated as being outside of the scheme. These sums are retained in their entirety by the billing authority (or by the billing authority and some, or all, of its major preceptors).

7. The statutory framework effectively requires a billing authority, before the beginning of a financial year, to forecast the amount of business rates that it will collect during the course of the year and, from this, to make a number of allowable deductions in order to arrive at a figure for its non-domestic rating income. It is the non-domestic rating income that is shared between the parties to the scheme. The framework also sets out how the billing authority is to treat allowable deductions, requiring that either they are paid to major precepting authorities or transferred to the authority’s General Fund.

8. The calculations that billing authorities make before the start of the financial year determine how much they must pay to central government and their major precepting authorities during the course of the year. The amounts paid to major precepting authorities and retained by billing authorities are the amounts of General Fund business rates income that each authority needs to include in its 2024-25 budget. Since these payments are fixed at the outset of the year, it follows that any difference between forecast amounts and final outturns will result in a surplus, or deficit on the billing authority’s Collection Fund. Any such surplus or deficit is shared between central government, billing authorities and their major preceptors in line with their share of business rates.

9. Authorities are also required, in accordance with Regulation 13 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), to estimate the likely non-domestic rating surplus, or deficit on the Collection Fund for the current year (i.e. 2023-24). Regulation 13 effectively requires a billing authority to estimate the surplus/deficit that it believes will exist at 31 March 2024, on the basis of a statutory calculation set out in Schedule 4 to the Regulations (as amended).

10. The estimated surplus or deficit will be shared between the billing authority, its major preceptors and central government and will be added (or subtracted) from each party’s share of 2024-25 non-domestic rating income. The 2024-25 NNDR1 enables (in Part 4) the billing authority to provide its estimate of the 2023-24 Collection Fund surplus/deficit.

11. For convenience, Part 1B of the form automatically calculates the sums due to billing authorities, major precepting authorities and central government in respect of:

i. non-domestic rating income due under the rates retention scheme;

ii. the estimated Collection Fund surplus/deficit; and

iii. business rates income due outside the scheme to authorities (allowable deductions).

12. At successive Autumn Statements and Budgets since 2013, the Chancellor has announced changes to business rates. In any year, the financial impact of these measures is met by central government, and authorities will be compensated for the loss to their “local share” of business rates by means of a S.31 grant.

13. For 1. convenience, Part 1C of the NNDR1 automatically calculates the estimated sums that will be due to authorities. The government will make S.31 payments, “on-account” over the course of 2024-25.  Payments will be based on the estimated sums in Part 1C, but will be adjusted to reflect the impact on tariffs and top-ups of the under-indexation of the rating multiplier (see the notes on line 39 Part 1C for further details). Sums will be reconciled to outturn figures by DLUHC when 2024-25 certified NNDR3s are available and any differences paid to, or recovered from, authorities.  “On account” payments will be made over the course of the year in line with the “schedule of instalments” in regulation 15 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). More information about the Autumn Statement and Budget measures can be found in the detailed notes (see Note E).

Completion and submission of NNDR1

14. The Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended) require billing authorities to notify the Secretary of State and their major precepting authorities of their calculation of non-domestic rating income for 2024-25 and their estimate of the 2023-24 surplus/deficit on the Collection Fund by Wednesday 31 January 2024.

15. As set out in the introduction to these notes, the NNDR1 provides a tool to enable authorities to do this. The NNDR1 should be completed and sent to both the Secretary of State and major precepting authorities by Wednesday 31 January 2024. The copy of the form should be e-mailed to [email protected] and any relevant precepting authorities by the Chief Financial / Section 151 Officer. The email should include the officer’s electronic signature and a statement confirming that the amounts in the form are calculated in accordance with the regulations. This signed copy must also be submitted by Wednesday 31 January 2024.

Detailed notes on completing the NNDR1

16. The 2024-25 NNDR1 comprises 4 parts. There are a number of data cells which authorities are required to populate (these have black borders). A number of information cells (these have green borders) are automatically derived, or calculated, using the inputs in the data cells. There are also a small number of pre-filled cells (these have blue borders) where data have automatically been entered by the Department.

a. Part 1 – provides a summary of the numbers needed by authorities for the in-year operation of the rates retention scheme. In all but a small number of cases (on lines 5 and 9a), it comprises either pre-filled cells or information cells which are derived from data entries in Parts 2 to 4 of the form.
NEW in 2024-25 a new section has been added to the form showing the breakdown of Collectable Rates (Part 1A Line 1). The calculation of the multiplier cap compensation (Part 1C Lines 25-27) has been changed for 2024-25, previously the compensation in relation to s31 reliefs was included in the value of the relief. From 2024-25 this is now shown as a separate sub total which, when added to the multiplier cap compensation and the adjustment to top ups and tariffs will give the total amount of multiplier cap compensation due to authorities.

b. Part 2 – requires authorities to complete data cells for gross rates payable and the impact of reliefs, which lead to the calculation of a figure for “net rates payable.”
NEW the format of this Part has changed to capture authorities’ data disaggregated into the Small and Standard Business Rates Multiplier. More detail on this change are included in the significant changes section above and in Note F Disaggregation detail is provided on how LAs should complete the updated Part 2.

c. Part 3 – requires authorities to complete data cells for estimated losses for bad debt and the alteration of lists and appeals. These automatically adjust the “net rates payable” figure produced in Part 2 of the form, to produce a figure for “collectable rates.” Part 3 also requires authorities to complete data cells for the amount of business rates to be collected from renewable energy schemes, Shale Oil and Gas sites and designated areas (if any). Part “3 DA Summary” requires authorities to provide figures at the individual designated area level. This information is used to determine the amounts to be disregarded for the purposes of the rates retention scheme. No significant changes have been made to Part 3 in 2024-25.

d. Part 4 – requires authorities to complete data cells for the calculation of the estimated surplus, or deficit on the Collection Fund as at 31 March 2024, and apportions that surplus or deficit based on calculations of the in-year and prior-year balances. The apportioned amounts are to be paid to, or from the Collection Fund during 2024-25.
No significant changes have been made to Part 4 in 2024-25.

18. In all parts of the form, except Part 1, receipts (e.g. sums due to the billing authority from ratepayers, or central government) should always be entered as positive numbers. Payments from the authority or amounts foregone (e.g. reliefs given to ratepayers) should always be entered as negative numbers, unless specifically indicated.

19. All values in the form should be entered in whole £.

20. The form requires (as necessary) data inputs to be disaggregated between designated areas and the rest of the billing authority area. The form automatically calculates the total for the whole billing authority area.

21. The form automatically “greys-out” cells which are not needed by an authority, for example, because it does not have any designated areas. By selecting the authority’s name from the drop-down menu at the start of Part 1, an authority will be provided with only those data cells, information cells and pre-filled cells that are relevant to it.

22. In addition to the “greying-out” of sections of the form there are also areas that are shaded green. These sections contain either totals or cells which do not require data entry as, in the case of Part 1B, they are part of the calculation process and the data are brought forward from elsewhere in the form. The majority of these green cells have been protected to prevent the entry of incorrect data or to prevent formulae being amended. If you have a problem with the data shown in a protected cell, please do not remove the protection but contact DLUHC immediately (email: [email protected]).

23. The following notes explain in detail what authorities should enter in the data cells, how the figures in the information cells and pre-filled cells are derived, and their relevance to budgets and the operation of the scheme. Follow only the notes that are relevant to the cells that appear for your authority.

Part 1A: Non-Domestic Rating Income

Part 1A provides for the calculation of 2024-25 non-domestic rating income, as required by Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Most of the cells in Part 1A of the form are either pre-filled cells as they are automatically populated, or information cells as they are calculated from data cells elsewhere in the form.

Line 1: Collectable rates

Information cell. Authorities are not required to enter data.

This gives a figure for collectable rates – in other words, the amount of business rates that the authority estimates will be collectable in 2024-25 from all ratepayers, taking account of any reliefs awarded and adjustments made by the authority for losses on collection and losses on appeal.

The figure will automatically be picked-up from Part 3 of the form (see Part 3, line 4 column 3 [collectable rates]).

Note A: Collectable Rates

A summary breakdown of the Collectable Rates value in Line 1 is provided on the right hand side of Part 1a.

The breakdown pulls through sub totals from Parts 2 and 3 of the form, that total to the value of Collectable Rates in Line 1.

The calculation within the form is

Gross rates payable in year (Part 2, Line 5)      

+Cost of mandatory relief (Part 2, Line 18 + Part 2, Line  23)

• Cost of discretionary relief (Part 2, Line 35 + Part 2, Line 41)

• Cost of transitional arrangements (Part 2, Line 8)

• Cost of accounting adjustments for losses on collection (Part 3, Line 2)

• Cost of accounting adjustments for addition to appeals provision (Part 3, Line 3)

= Collectable Rates (Part 1, Line 1)

Lines 2 & 3:   Transitional Protection Payments

Information Cells. Authorities are not required to enter data.

These give information about the transitional protection payments that authorities must pay, or will receive, from central government.

The figures in lines 2 and 3 will be automatically picked-up from Part 2 of the form, where authorities are required to complete data cells which produce an amount for the transitional protection payment that an authority will make or receive (see Part 2 line 8 column 7 [Transitional Protection Payments sum due to/ from authority]).

Note B: Cost of Collection

Lines 4-6 provide details of the allowance for the cost of collection. The allowance provides billing authorities with income to help meet the cost of administering the rating system. The figure is a disregarded amount and is deducted from the collectable rates figure, as part of the calculation of non-domestic rating income.

The sum that is deducted is retained in its entirety by the billing authority and, in accordance with schedule 3 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), is to be transferred to the billing authority’s General Fund during the course of 2024-25. Thus, it is a component of the total amount due to the billing authority for the year (see Part 1B line 16 column 2 [cost of collection allowance]).

Line 4: Cost of Collection formula

Pre-filled cell. Authorities are not required to enter data

The cell in line 4 is pre-filled. Paragraph 2 of Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), sets out how the figure has been calculated in accordance with a formula.

For information, the aggregate figures in the formula for 2024-25 are set out below:

where

hereds is the number of hereditaments entered in the VOA rating list and notified to authorities on 4 October 2023.

ACF is the area cost factor for the authority.

£63,840,000 is 76% of the total allowance of £84,000,000

2,094,959 is the total number of hereditaments on the VOA’s rating lists at 4 October 2023, multiplied by the ACF for all authorities in England   

RV is the aggregate rateable value in the local rating list on 4 October 2023

£20,160,000 is 24% of the total allowance of £84,000,000

£73,215,674,809 is the sum of the rateable value of all hereditaments on the VOA list at 4 October 2023 multiplied by the ACF for all authorities in England.

Line 5: Legal Costs

Data cell. Authorities need to enter data.

Authorities need to enter the amount (if any) of any legal costs that satisfy the conditions set out in paragraph 2(5) of Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). Any entry should be a positive number.

Line 6: Allowance for cost of collection

Information cell. Authorities are not required to enter data

Line 6 provides details of the total allowance for the cost of collection. It is automatically calculated as the sum of lines 4 and 5.

As explained above, this sum is to be transferred to the billing authority’s General Fund during the course of 2024-25. It is a component of the total amount due to the billing authority for the year (see Part 1B line 16 [cost of collection allowance]).

Line 7: City of London Offset

Pre-filled cell. Authorities are not required to enter data.

This line is pre-filled by DLUHC. The figure for all authorities, except the City of London is £0. The City of London offset for 2024-25 is £13,291,000.

Line 8: Amounts retained in respect of Designated Areas

Information cell. Authorities are not required to enter data.

This cell provides the amount of non-domestic rates to be retained by the billing authority in respect of its Designated Area areas (if any) in accordance with the Non-Domestic Rating (Designated Areas) Regulations 2013, 2014, 2015, 2016, 2017, 2018, 2021 and 2023. Regulations are due to be laid for 2024 for some Investment Zone designated Areas, Growth Zones, and Freeports that weren’t designated in 2023.

For authorities without designated areas, the figure is £0 and will be automatically entered in line 8.

For authorities with designated areas, the figure will automatically be picked-up from Part 3 of the form, (see Part 3, line 9, column 2 [Total Disregarded Amounts]).

The figure is a disregarded amount and is deducted from the collectable rates figure, as part of the calculation of non-domestic rating income. The sum is to be transferred to the billing authority’s General Fund during the course of 2024-25. It is a component of the total amount due to the billing authority for the year (see Part 1B line 17 column 2 [amounts retained in respect of Designated Areas]).

Note C: Renewable Energy Schemes

Lines 9, 9a and 9b detail the amount of non-domestic rates to be retained by authorities in respect of designated renewable energy projects, in accordance with the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 (SI 2013/108) and The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017 (SI 2017/1132). Authorities should note that the government intends to amend the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 in early 2024 to adjust for the effects of the 2023 Revaluation. A copy of the draft regulations has been shared with relevant local authorities for comment. These regulations will make analogous amendments to the original 2013 renewable energy project regulations as those made by the 2017 amendment regulations, and local authorities should provide their estimates based on the scheme as adjusted for the revaluation..

In accordance with regulation 7(2) and Schedule 3 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), the amount is retained by the billing authority unless the County Council was the responsible authority for determining the planning application which led to the hereditament becoming a designated renewable energy project, in which case, the amount in respect of that hereditament is transferred to the County Council.

Line 9: Amounts retained in respect of Renewable Energy Schemes

Information Cell. Authorities are not required to enter data

The figure will automatically be picked-up from Part 3 of the form, where authorities are required to complete data cells which produce the total amount to be retained in respect of designated renewable energy projects (see Part 3 line 5 column 3 [Renewable Energy]).

This figure is a disregarded amount and is deducted from the collectable rates figure as part of the calculation of non-domestic rating income.

Line 9a: Sums retained by billing authority

Data cell. Authorities need to enter data.

In line 9a, billing authorities are required to enter the part of the amount in line 9 that they will retain, as the planning applications were not determined by the County Council.

London Boroughs, Metropolitan Districts and other Unitary Authorities need to ensure that they enter the same figures in line 9a as in line 9 as neither the GLA, nor Fire and Rescue Authorities, are eligible to receive a share of the growth arising from renewable energy schemes.

This figure is to be transferred to the billing authority’s General Fund during 2024-25. It is a component of the total amount due to the billing authority for the year (see Part 1B line 18 column 2 [amounts retained in respect of renewable energy schemes]).

Line 9b: Sums retained by major precepting authority

Information Cell. Authorities are not required to enter data.

Line 9b automatically returns the amount due to a county council because the relevant planning application(s) were determined by the county. This is calculated as the difference between the values for line 9 and line 9a.

This sum is to be paid to the county council hence it is a component of the total amount due to the county council for the year (see Part 1B line 18 column 3 [amounts retained in respect of renewable energy schemes]).

Note D: Shale Oil and Gas Schemes

Line 10 details the amount of non-domestic rates to be retained by authorities in respect of Shale Oil and Gas Sites, in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (SI 2015 No. 628).

In accordance with regulation 7A the amount is shared between the relevant billing authorities and associated major precepting authorities in line with the following percentages:

a) 100% where the billing authority is:

i. a County Council, or a District Council in an area for which there is no County Council, and the authority is a Fire and Rescue Authority; or

ii. the Council of the Isles of Scilly;

b) 99% where the billing authority is a County Council, or a District Council in an area for which there is no County Council, and the authority is not a Fire and Rescue Authority;

c) 40% where the billing authority is a District Council in an area for which there is a County Council;

d) 80% where the billing authority is a London Borough Council or the Common Council of the City of London;

e) 60% where the relevant precepting authority is a County Council which is a Fire and Rescue Authority;

f) 59% where the relevant precepting authority is a County Council which is not a Fire and Rescue Authority;

g) 20% where the relevant precepting authority is the Greater London Authority; and

h) 1% where the relevant precepting authority is a Fire and Rescue Authority not falling within sub-paragraph.

Line 10: Amounts retained in respect of Shale Oil and Gas Sites Schemes

Information Cell. Authorities are not required to enter data.

The figure will automatically be picked-up from Part 3 line 6 column 3 [Shale oil and gas sites scheme], where Local Authorities are required to complete data cells which produce the total amount to be retained in respect of Shale Oil and Gas Sites.

Line 11: Non-Domestic Rating Income

Information cell. Authorities are not required to enter data.

Line 11 gives the billing authority’s non-domestic rating income for the year, in line with the calculation set out in paragraph 1 of Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). It is automatically calculated. The calculation is line 1, plus line 2, minus line 3, minus lines 6 to 9 and minus line 10.

Part 1B: Payments

In accordance with the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), it is the non-domestic rating income in line 11 of Part 1A which is shared between the billing authority, its major precepting authorities and central government. Regulation 3 requires authorities to calculate the sums due to each party.

Part 1B automatically provides for that calculation as well as setting out, in accordance with the Act and Regulations made under it, the treatment of other income (i.e. the sums deducted for the cost of collection, special authority deductions and disregarded amounts) under the rates retention scheme.

This section is shaded green as there are no cells that require authorities to enter data.

Line 12: % of non-domestic rating income to be allocated to each authority in 2024-25

Information cell. Authorities are not required to enter data.

For convenience, the relevant percentage shares are automatically entered for central government and each local authority, when the billing authority’s name is selected from the drop-down menu at the start of part 1.

For information, the percentage shares for authorities other than 100% Devolution Deal authorities are:

i. Central government: 50% (33% where the billing authority is a London Borough or the Common Council of the City of London)

ii. Unitary billing authority which is a Fire and Rescue Authority: 50%

iii. Unitary billing authority which is not a Fire and Rescue Authority: 49%

iv. a billing authority in a two-tier area: 40%

v. a County Council in a two-tier area which is a Fire and Rescue Authority: 10%

vi. a County Council in a two-tier area which is not a Fire and Rescue Authority: 9%

vii. a stand-alone Fire and Rescue Authority or Police and Crime Commissioner Fire and Rescue Authority: 1%

viii. Greater London Authority (GLA): 37%, London Boroughs and the Common Council of the City of London: 30%.

For 2024-25, Devolution Deal 100% Business Rates Retention areas (consisting of the following authorities: Cornwall County Council and the authorities in the combined authority areas of Greater Manchester, Liverpool City Region, West of England and the West Midlands), will retain 100% of locally raised business rates. For those authorities, the retained percentage share of non-domestic income in 2024-25 is:

i. Greater Manchester billing authorities: 99%

ii. Liverpool City Region billing authorities: 99%

iii. West of England billing authorities: 94%

iv. West of England Combined Authority: 5%

v. West Midlands billing authorities: 99%

vi. Cornwall County Council: 100%.

Line 13: Non-domestic rating income from rates retention scheme

Information cell. Authorities are not required to enter data.

The cell in column 5 automatically picks up the figure for non-domestic rating income calculated at line 11 of Part 1A. The cells in the other columns apportion that income, as appropriate, between Central Government, the billing authority and its major precepting authorities in accordance with regulations 4, 5 and 8 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Line 14: Deductions from central share

Information cell. Authorities are not required to enter data.

Certain authorities are entitled to deduct an amount from their central share payment to government in respect of:

i. qualifying S.47 relief awarded to ratepayers in Designated areas; and

ii. rates income in respect of the Port of Bristol.

The amounts deducted from the central share are retained by the authority (see lines 20 [qualifying relief in DAs] and 22 [Port of Bristol hereditament] below).

Line 14 provides for the amounts to be deducted from the central share.  The figure in column 5 is picked-up from column 1 which in turn picks up from Part 3 of the form, where the total deduction from the central share is calculated at Part 3, line 13, column 3 [Deductions from Central Share] from data entries in lines 11 [Designated Areas Qualifying Relief] and 12 [Port of Bristol] of Part 3.

Line 15: Non-Domestic Rating Income for 2024-25 totals

Information cell. Authorities are not required to enter data.

The cell at line 15, column 1, gives the amount of non-domestic rating income due to central government. This sum is to be paid over to central government by the billing authority over the course of 2024-25 in accordance with the schedule of instalments set out in regulation 15 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). Columns 2 to 4 give the amount of non-domestic rating income to be retained by the billing authority and paid to its major precepting authorities. Column 5 totals these amounts.

This line is automatically calculated. The calculation is line 13 minus line 14.

Line 16: Cost of collection allowance

Information cell. Authorities are not required to enter data.

Line 16 provides that the allowance for the cost of collection in Part 1A line 6 is included as part of the billing authority’s income for the year.

The figure in column 5 is automatically picked-up from Part 1A line 6 [Allowance for cost of collection]. 100% of the figure is apportioned to the billing authority.

Line 17: Amounts retained in respect of Designated Areas

Information cell. Authorities are not required to enter data.

Line 17 provides that the amount to be retained in respect of designated areas is included as part of the billing authority’s income for the year.

The figure in column 5 is automatically picked-up from Part 1A line 8 [Amounts retained in respect of Designated Areas]. 100% of the figure is apportioned to the billing authority, except in the case of the designated area for South Tees Development Corporation, where any disregarded amount is shared 50:50 between Redcar & Cleveland and the Tees Valley Combined Authority.

Line 18: Amounts retained in respect of renewable energy schemes

Information Cell. Authorities are not required to enter data.

Line 18 provides that the amount retained in respect of renewable energy schemes is paid to the billing authority, except (in two-tier areas) where an amount is due to the County Council in respect of hereditaments for which the County Council was the responsible authority for determining the planning application.

The figure in column 5 is automatically picked-up from Part 1A line 9 [Amounts retained in respect of Renewable Energy Schemes]. This figure is apportioned according to the breakdown entered by the authority in Part 1A lines 9a and 9b. The figure for the billing authority is automatically picked-up from part 1A line 9a and the figure for the County Council is automatically picked up from Part 1A line 9b.

Line 19: Amounts retained in respect of Shale oil and gas sites schemes

Information Cell. Authorities are not required to enter data.

Line 19 provides for the apportionment of the amount retained in respect of Shale Oil and Gas Sites, in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (SI 2015 No. 628), 7A(5).

The figure in column 5 is automatically picked-up from Part 1A line 10 [Amounts retained in respect of Shale Oil and Gas Sites Schemes]. This figure is apportioned in line with the percentages set out in Note C [Shale Oil and Gas Schemes].

Line 20: Qualifying relief in Designated Areas

Information cell. Authorities are not required to enter data.

The sum due to authorities in respect of qualifying relief in Designated Areas (“Case A” and “Case B” relief) and deducted from the central share (in line 14 of this Part) is to be shared between billing and major precepting authorities in accordance with Regulations 4 and 6 and Schedule 3 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

The regulations provide that 100% of the qualifying relief given to “Case A” hereditaments is to be retained by the billing authority and transferred to its General Fund. The relief given to Case B hereditaments is shared between the billing authority and its major precepting authorities according to the following percentage shares:

i. 50% to a Unitary billing authority which is a Fire and Rescue Authority,

ii. 49% to a Unitary billing authority which is not a Fire and Rescue Authority,

iii. 40% to a two-tier billing authority (other than a London Borough),

iv. 10% to a County Council in a two-tier area which is a Fire and Rescue Authority or a Police and Crime Commissioner Fire and Rescue Authority,

v. 9% to a County Council in a two-tier area which is not a Fire and Rescue Authority or a Police and Crime Commissioner Fire and Rescue Authority,

vi. 1% to a stand-alone Fire and Rescue Authority, or a Police and Crime Commissioner Fire and Rescue Authority,

vii. 30% to a London Borough or the Common Council of the City of London, and

viii. 37% to the GLA.

The figure in line 20 column 5 is automatically picked-up from Part 3 line 11, column 3 [Designated Areas Qualifying Relief], calculated itself from Part 2 of the form, where authorities are required to complete data cells which produce the total amount of discretionary relief provided in Designated areas and the qualifying relief in respect of “Case A” and “Case B” hereditaments (see Part 2 lines 30 [Relief given to Case A hereditaments] and 31 [Relief given to Case B hereditaments] columns 2 and 1 respectively).

The figure for the billing authority is automatically calculated as the figure in the last column, less the figures in the County Council and (where appropriate) the Fire and Rescue Authority (FRA), or Police and Crime Commissioner Fire and Rescue Authority (PCC FRA), columns.

The figures in columns 3 and 4 (in respect of two-tier County Councils, Fire and Rescue Authorities and Police and Crime Commissioner Fire and Rescue Authorities) are calculated as follows: the figure in Part 2 line 31 column 1 (Case B relief) multiplied by the percentage share shown in line 12.

Line 21: City of London Offset

Information cell. Authorities are not required to enter data.

Line 21 provides the amount to be retained by the City of London in respect of the “offset” and forms part of the total amount due for the year.

The figure in the last column is automatically picked-up from Part 1A line 7 [City of London Offset]. 100% of the figure is apportioned to the City of London.

Line 22: Port of Bristol hereditament

Information cell. Authorities are not required to enter data.

Under Schedule 2B to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), North Somerset Council is entitled to retain an amount in respect of the Port of Bristol hereditament, in accordance with the calculation set out in that Schedule.

Line 22, column 5, automatically calculates the amount due to North Somerset based on the authority’s data entry in Part 3, line 12, column 3 [Port of Bristol hereditament].

This amount is apportioned to the billing authority at column 2, in accordance with the Regulations.

Line 23: Estimated Surplus/Deficit at end of 2023-24

Information cell. Authorities are not required to enter data.

Line 23 sets out the shares of the estimated surplus, or deficit on the Collection Fund, due to the billing authority, its major precepting authorities and Central Government.  The values are brought forward from Part 4, line 20 [apportionment of the estimated 2023-24 surplus or deficit] and apportioned by the retention share from 2023-24 (shown in Part 4 Line 23).

The share of any estimated surplus due to central government or major precepting authorities is to be paid by the billing authority from the Collection Fund over the course of 2024-25 in accordance with the schedule of instalments set out in regulation 15 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452), (as amended). The share of any estimated deficit owed to the billing authority by Central Government or major precepting authorities is to be paid to the billing authority (and credited to its collection fund) in accordance with the same schedule of payments.

The billing authority’s share of any estimated surplus is to be transferred to its General Fund from its Collection Fund; and its share of any estimated deficit, is to be transferred from its General Fund to its Collection Fund in accordance with the schedule of instalments set out in Regulation 15.

Line 24: Total amount due to authorities

Information cell. Authorities are not required to enter data.

Line 24 provides the total amounts to be retained by the billing authority, its major precepting authorities and central government in 2024-25.

Line 24 is automatically calculated. The figure under each column is calculated from lines 15 – 23.

In the case of the central government, and (where they exist) the County Council, Fire and Rescue Authority, Police and Crime Commissioner Fire and Rescue Authority and GLA columns, the figure represents the total amount due to be paid by the billing authority during the course of the year. The figure in the billing authority column represents the amount to be transferred from the billing authority’s Collection Fund to its General Fund.

Part 1C: Section 31 Grant

Note E: Funding Budget and Spending Review Changes

At previous Autumn Statements and Budget events, the Chancellor of the Exchequer announced various changes to the business rates system. The following will affect local authorities in 2024-25. They are:

i. the doubling of Small Business Rates Relief was made permanent from 1 April 2017 and eligibility thresholds changed;

ii. the doubling of mandatory rural rate relief; implemented by the NDR Act 2023.

iii. discretionary relief of £1,500 in respect of the office space occupied by local newspapers. Extension of the scheme for a further 5 years until 2024-25 was announced in January 2020; and

iv. A 100% relief for public lavatories. This scheme was announced at Budget 2018 and was implemented by the Non-Domestic Rating (Public Lavatories) Act 2021.

v. Low Carbon Heat Networks Relief. The government announced in October 2021 that it would introduce low-carbon heat networks relief to provide 100% relief for eligible low-carbon heat networks that have their own rates bill from 1 April 2023; this was subsequently brought forward to start in the 2022-23 financial year, implemented via local authorities’ discretionary powers under s.47. This relief was made mandatory from 2024-25, through the NDR Act 2023.

Affecting local authorities in 2024-25 but not included in the 2024-25 NNDR1:

vi. Improvement Relief. The government announced at Autumn Statement 2022 that it would introduce an improvement relief to support businesses wishing to invest in their property. It will ensure that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy. This mandatory relief will be implemented from 1 April 2024, following royal assent of the NDR Act 2023 and the implementation of the Non-Domestic Rating (Improvement Relief)(England) Regulations 2023. Data on this relief is not being collected through the 2024-25 NNDR1. It is planned that the first data on Improvement Relief will be collected through the 2025-26 NNDR1 and then the 2024-25 NNDR3.

vii. Green Plant and Machinery (P&M) Exemption. The government announced at Autumn Budget 2021 that it would introduce an exemption for eligible P&M used in onsite renewable energy generation and storage, such as rooftop solar panels and battery storage used with renewables and electric vehicle charging points, from 2023 until 2035. This was brought forward at the Spring Statement 2022 to apply from 2022-23. As with other tax measures implemented through the rates retention system, the government will compensate local authorities for the loss of tax income and will announce how it plans to do this shortly. Given the nature of the exemption, it will not be possible to collect accurate, annual data on this exemption over time, and therefore data on this exemption will not be expected via the NNDR process.

The chancellor also made announcements launching new tax measures in 2024-25 at the Autumn Statement These include:

viii. freezing of the Small Business Multiplier for 2024-25 at 49.9p. The loss in income that results from freezing the small rating multiplier against the increase in CPI will be compensated for within an increase in the under-indexation adjustment factor. For the 2024-25 year the adjustment factor is 124/499 and will be paid out in accordance with the calculation in line 25, and the tariff/top-up adjustment (see guidance for Part 1C, line 40). The standard rating multiplier will be uprated in line with September CPI from 51.2p to 54.6p, but local authorities will be compensated for historical under-indexation with a separate adjustment factor of 91/546.

ix. a business rates relief scheme to support local high street businesses as they recover from the pandemic. The 2024/25 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business.

The government has undertaken to compensate local authorities for the loss of income they suffer as a result of these changes. Compensation will be provided by means of a grant payment to authorities under Section 31 (‘S.31’) of the Local Government Act 2003.

Moreover, as a consequence of the introduction of 100% business rates retention in Devolution Deal area authorities from 2017-18, any 100% authority that would have been entitled to compensation for reliefs given in designated areas will no longer be able to make a deduction from the central share for the sums due. Instead, therefore, remaining compensation will be paid by means of a S.31 grant.

Payments will be made on the basis of estimates derived from data entries from Parts 1 or 2 of the form, and pre-held local authority data.

The government will make S.31 payments, “on account” over the course of 2024-25, based on 100% of this estimate. Sums will be reconciled to outturn figures when certified 2024-25 NNDR3s are available and any differences will be paid to, or recovered from, authorities. “On account” payments will be made over the course of the year, in line with the “schedule of instalments” in regulation 15 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Payments for s.31 funded reliefs in designated areas

In 2022-23 we refined the calculation of the amount of compensation due to LAs for the relief awarded in designated areas to reflect the fact that authorities only incur a loss of income equal to 100% of the relief awarded if they are retaining 100% of the growth above the baseline in a designated area. In 2024-25 we continue this but in line with the changes to other reliefs we have now separated the element of compensation for under-indexation which is now reported in Part 1 Line 26. We will still award the billing authority 100% if the total disregarded amount in column 9 of “Part 3 DA Summary” is greater than zero. If the amount is zero, or less, the relief awarded to ratepayers will be then multiplied by the local share.

For Investment Zones, the boundaries of the designated tax site and the designated Business Rates site do not have to match exactly. Where the tax site does overlap with the business rates site, relief in respect of hereditaments in the tax site will be awarded at 100% of the value if the total disregarded amount in column 9 of “Part 3 DA Summary” is greater than zero. Where the tax site does not overlap with the business rates site, relief in respect of hereditaments in the tax site will be awarded based on the local retention share of the authority.

This part of the form uses the data entries in Parts 1 and 2, and local authority data to calculate the “on account” payments due to authorities in 2024-25.

Any differences that occur as a result of rounding are reflected in the billing authority share (column 2).

This section is shaded green as there are no cells that require data input.

Line 25: Cost of capping and freezing of business rates multipliers - Loss of net rates income

Information cell. Authorities are not required to enter data.

Line 25 calculates the loss of net rates income to authorities as a result of the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2023-24, and the freezing of the small business rates multiplier in 2024-25. (See Note E viii).

In 2024-25, the adjustment factors for past and present under-indexation will be 124/499 for the small business rates multiplier, and 91/546 for the standard business rates multiplier.

To compensate authorities for their loss, their income in 2024-25 needs to be increased in respect of the small and standard business rates multipliers. These are further referred to as the ‘small business rates multiplier adjustment factor’ or small adj_factor, and the ‘standard business rates multiplier adjustment factor’ or standard adj_factor.

To calculate the total amount of compensation due to an authority, the below calculation should be made for both the small business rates multiplier (Part 2, columns 1-3) and the standard business rates multiplier (Part 2, columns 4-6). The total value of these two calculations will then be the total amount of compensation due to an authority.

((A x B) + (C x D) + (E x F) + (G x F) [ + H + I + J ]) x K

A Net income

B the local share

C DA disregarded amounts

D the share of net collectable rates in DAs in small/ standard businesses

E the retained disregarded amounts for renewable energy

F the share of net collectable rates in small/ standard businesses

G the retained disregarded amounts for shale oil

For the standard multiplier -

H Port of Bristol (for all authorities other than North Somerset this should be 0)

If the local share is not 100% then include I & J -

I Case A hereditament relief in small/ standard businesses

J the BA share of Case B hereditament relief

K the small/ standard business adjustment factor

A = K + (L x F) + M – (N x F) – (O x D) – (P x Q) – (R x F) – (S x D)

K net payable rates in small/ standard businesses

L estimated bad debts and estimated repayments

M transitional protection payment in small/ standard businesses

N cost of collection

O disregarded DA amounts

P minus renewable energy disregarded amounts in the baa

Q share of net collectable rates in the baa in small/ standard businesses

R disregarded amounts for shale oil

S renewable energy disregarded amounts in DAs

Line 26: Cost of cap and freezing of business rates multipliers - Uprating to grants in respect of Section 31 funded reliefs

Information cell. Authorities are not required to enter data.

Line 26 calculates the uprating to grants in respect of Section 31 funded reliefs to authorities as a result of the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2023-24, and the freezing of the small business rates multiplier in 2024-25.  (See Note E viii).

To compensate authorities for their loss, their reliefs in 2024-25 need to be increased in respect of the small  and standard business rates multipliers. These are further referred to as the ‘small business rates multiplier adjustment factor’ or small adj_factor, and the ‘standard business rates multiplier adjustment factor’ or standard adj_factor.

Where authorities have awarded relief in designated areas, Note E provides details of how under-indexation compensation is treated.

The cells at columns 2-4 automatically work out for each authority the payments due to authorities.  The calculation for each column is as follows:

(D x small adj_factor) + (E x standard adj_factor)

Where:

D is the authority’s total eligible reliefs in small  businesses for the year; and

E is the authority’s total eligible reliefs in the standard  businesses for the year.

If an authority selects “No - cannot provide disaggregated data” in Part 2 of the form, then the full value of reliefs will be scored against D.

The sum of the figures in columns 2-4 is calculated in column 5.

Line 27: Total compensation for cost of the capping and freezing of the business rates multipliers in respect of income and Section 31 funded reliefs

Information Cell.  Authorities are not required to enter data.

Line 27 works out the total of Lines 25 and 26, providing the total amount of s31 grant due to local authorities in respect of income and Section 31 funded reliefs for the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2022-23 and the freezing of the small business rates multiplier in 2024-25. (See Note E).

The total value of under-indexation compensation due to authorities can be calculated by adding the value in line 27 with the value of the adjustment to top ups and tariffs, as set out in Line 39 below.

The sum of the figures in columns 2-4 is calculated in column 5.

Line 28: Cost of doubling SBRR & threshold changes for 2024-25

Information Cell.  Authorities are not required to enter data.

Line 28 calculates the S.31 grant due as a result of both the doubling of the Small Business Rate Relief and the SBRR Threshold changes that were made with effect from 1 April 2017.  It is based on the data entry made in part 2 for Small Business Rates Relief (see Part 2 lines 9 [Forecast of relief to be provided in 2023-24] and 10 [relief on existing properties where a 2nd property is occupied]).

The calculation makes use of a “factor” for each authority based on the composition of its rating list. The factors are set out in Schedule 4 to the Non-Domestic Rating (Rates Retention) 2013 (SI 2013/452) (as amended). 

The total payment due to billing authorities is set out in column 5. The calculation is:

A + B

where:

A = (a1 – a2) x α x β

and

B = (b1 – b2) x β     

if the total disregarded amount in col. 9 Part 3 DA Summary > 0

or

B = (b1 – b2) x α x β

if the total disregarded amount in col. 9 Part 3 DA Summary ≤ 0

where:

a1 is the total amount of small business rate relief awarded in the billing authority’ s area (excluding designated areas) (Part 2, line 9, column 1).

A2 is the total amount of small business rate relief in the billing authority’s area (excluding designated areas), awarded on existing properties where a second property is occupied (Part 2, line 10, column 1).

B1 is the total amount of small business rate relief awarded in the designated area (Part 2, line 9, column 2).

B2 is the total amount of small business rates relief in the designated area, awarded on existing properties where a second property is occupied (Part 2, line 10, column 2).

Α is:

1.0 for 100% authorities

0.67 for London Boroughs

0.5 for all other authorities

β is the factor for each billing authority area.

The total in column 5 is disaggregated between authorities in columns 2 to 4.  For major precepting authorities, the values in columns 3 and 4 are calculated as for ‘A’, above, where α is each MPA’s own local percentage share as per line 12 [% of non-domestic rating income to be allocated to each authority in 2024-25].   

The sum due to the billing authority is calculated as the total at column 5, less the sums due to major precepting authorities at columns 3 and 4.

Line 28a: Additional compensation for loss of supplementary multiplier income

Information Cell. Authorities are not required to enter data.

Line 28a sets out the additional compensation due to authorities for the loss of supplementary multiplier income following changes made, with effect from 2017-18, that mean that the supplementary multiplier is no longer payable by ratepayers with a RV of less than £51,000.

Authorities are awarded a fixed sum in compensation, based on the composition of their rating lists.  The sums are set out in Schedule 4 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452)(as amended).

Line 29: Cost to authorities of maintaining relief on “first” property

Information Cell. Authorities are not required to enter data.

Line 29 calculates the S.31 grant due in respect of any small business rate relief which continues to be given where a ratepayer occupies a second property that would, but for the Autumn Statement 2016 measure, have resulted in disqualification for small business rates relief. It is based on the data entries made in part 2 (see Part 2 line 10 columns 1, 2, 4 and 5 [relief on existing properties where a 2nd property is occupied]).

The total payment due to authorities is calculated at column 5. The calculation is:

A + B

where

A = a x α

α is:

1.0 for 100% authorities

0.67 for London Boroughs

0.5 for all other authorities

                        and

B = b (if the total disregarded amount in col. 9 of Part 3 DA Summary > 0

or

B = b x α (if the total disregarded amount in col 9 of Part 3DA Summary ≤ 0

and:

a is the total amount of relief awarded on existing properties where a second property is occupied in the billing authority’s area (excluding designated areas) (Part 2, line 10, column 1 and 4) and

b is the amount awarded in the designated area (Part 2 line 10 column 2 and 5).

The total in column 5 is disaggregated between authorities in columns 2 to 4.  The disaggregation is calculated in the same way as that for line 28 (see above).

Line 30: Cost to authorities of providing 100% rural rate relief

Information Cell. Authorities are not required to enter data.

Line 30 calculates the S.31 grant due in respect of the additional relief awarded to ratepayers for the doubling of rural rate relief, see Note I below.  It is based on 50% of the data entries made in Part 2 (see Part 2 line 13 columns 1, 2, 4 and 5 [Rural Rate relief]).

The total payment due to authorities is calculated at column 5. The calculation is:

(A + B) x 0.5

where

A = a x α

α is:

1.0 for 100% authorities

0.67 for London Boroughs

0.5 for all other authorities

                        and

B = b (if the total disregarded amount in col. 9 of Part 3 DA Summary > 0

or

B = b x α (if the total disregarded amount in col 9 of Part 3DA Summary ≤ 0

and:

a is the total amount of additional relief awarded to ratepayers for the doubling of rural rates relief in the billing authority’s area (excluding designated areas) (Part 2, line 13, column 1 and 4) and

b is the amount awarded in the designated area (Part 2, line 13, column 2 and 5).

The total in column 5 is disaggregated between authorities in columns 2 to 4.  The disaggregation is calculated in the same way as that for line 28 (see above).

Line 31: Supporting Small Business Scheme

Information Cell. Authorities are not required to enter data.

Line 31 calculates the S.31 grant due in respect of the relief given in Supporting Small Business Relief. It is based on the data entries made in part 2 (see Part 2 line 36 columns 1, 2, 4 and 5 [Supporting Small Business Scheme]).

The total payment due to each authority is calculated as for line 29 [Cost to authorities of maintaining relief on “first” property], where:

a is the total amount of relief awarded to Supporting Small Businesses in the billing authority’s area (excluding designated areas) (Part 2, line 36, column 1 and 4) and

b is the amount of relief awarded in the designated area (Part 2, line 36, column 2 and 5).

Line 32: 100% business rates retention authorities in respect of Designated Area qualifying relief

Information Cell. Authorities are not required to enter data.

As set out in Note E, the Government will compensate 100% business rates retention authorities through S.31 payments for the qualifying relief they award in Designated Areas.

Line 32 sets out the S.31 grant due to 100% business rates retention authorities in respect of Designated Area qualifying relief.  The figure in column 5 picks-up that in Part 3, line 10, columns 1, 2, 4 and 5, the total amount of qualifying relief awarded in Designated Areas, based on the sum of the data entries made in respect of “Case A” and “Case B” properties – (see Part 2 lines 29 and 30).

The regulations provide that 100% of the qualifying relief given to Case A hereditaments is to be retained by the billing authority and transferred to its General Fund.  The relief given to Case B properties in 100% business rates retention areas is shared between the billing authority and its major precepting authorities. 

Therefore, in columns 3 and 4, the figure in Part 2, line 30 is apportioned between major precepting authorities according to their local percentage share (as set out in line 12).

The figure for the billing authority is automatically calculated as the figure in column 5, less the figures in the Major Precepting Authority columns 3 and 4.

Line 33: Local newspaper relief

Information Cell. Authorities are not required to enter data.

Line 33 calculates the amount of S.31 grant due in respect of Local newspaper relief. It is based on data entries made in Part 2 line 37 [Local newspaper relief].

The total payment due to each authority is calculated as for line 29 [Cost to authorities of maintaining relief on “first” property], where:

a is the total amount of relief awarded with regard to local newspaper relief in the billing authority’s area (excluding designated areas) (Part 2, line 38, column 1 and 4) and

b is the amount of relief awarded in the designated area (Part 2, line 37 column 2 and 5).

Line 34: Public lavatories relief

Information Cell. Authorities are not required to enter data.

Line 34 calculates the amount of S.31 grant due in respect of Public Lavatories Relief (see Note J). It is based on data entries made in Part 2 line 14.

The total payment due to each authority is calculated as for line 29 [Cost to authorities of maintaining relief on “first” property], where:

a is the total amount of relief awarded with regard to Public Lavatories Relief in the billing authority’s area (excluding designated areas) (Part 2, line 14, column 1 and 4) and

b is the amount of relief awarded in the designated area (Part 2, line 14 column 2 and 5).

Line 35: Retail, Hospitality and Leisure relief

Information Cell. Authorities are not required to enter data.

Line 35 calculates the amount of S.31 grant due in respect of the Retail, Hospitality and Leisure discount (‘Retail Discount’). It is based on data entries made in Part 2 line 38. The total amount due to authorities is calculated at column 5.

The total payment due to each authority is calculated as for line 29 [Cost to authorities of maintaining relief on “first” property], where:

a is the total amount of relief awarded with regard to Retail Discount in the billing authority’s area (excluding designated areas) (Part 2, line 38, column 1 and 4) and

b is the amount of relief awarded in the designated area (Part 2, line 38 column 2 and 5).

Line 36: Freeports relief

Information Cell. Authorities are not required to enter data.

Line 36 calculates the amount of S.31 grant due in respect of eligible relief in Freeports for 2024-25. It is based on data entries made in Part 2 line 31. The total amount due to authorities is calculated at column 5.

The total compensation due is 100% of the number in Part 2 line 31, and 100% of this amount is apportioned to the billing authority.

Line 37: Investment Zone relief

Information Cell. Authorities are not required to enter data.

Line 37 calculates the amount of S.31 grant due in respect of eligible relief in Investment Zones for 2024-25. It is based on data entries made in Part 2 line 32 columns 1, 2, 4 and 5. The total amount due to authorities is calculated at column 5.

The total compensation due is 100% of the number in Part 2 line 32 Columns 2 and 5 and 50% of the number in Part 2 Line 33 Columns 1 and 4. These amounts are fully apportioned to the billing authority.

Line 38: Low-carbon heat networks relief

Information Cell. Authorities are not required to enter data.

Line 38 calculates the amount of S.31 grant due in respect of Low-carbon heat networks relief for 2024-25. It is based on data entries made in Part 2 line 15. The total amount due to authorities is calculated at column 5.

The total payment due to each authority is calculated as for line 29 [Cost to authorities of maintaining relief on “first” property], where:

a is the total amount of relief awarded with regard to Low-carbon heat networks in the billing authority’s area (excluding designated areas) (Part 2, line 15, column 1 and 3) and

b is the amount of relief awarded in the designated area (Part 2, line 15 column 2 and 4).

Line 39: Amount of Section 31 grant due to authorities to compensate for reliefs

Information Cell. Authorities are not required to enter data.

Line 39 shows the total of lines 25 – 38.

In order to calculate the total amount of S.31 grant payable “on account”:

Major precepting authorities will need to add the relevant line 39 number to the line 39 numbers shown in the NNDR1s of all their other billing authorities; AND

For the purposes of budgeting, both billing authorities and major precepting authorities will need to remember to adjust the total in line 39 for the impact of the multiplier cap and the freezing of the multiplier in 2021-22, 2022-23 and 2023-24 on their tariff, or top-up, payments.

This is because each year, tariffs and top-ups are indexed by the change in the small business multiplier. Accordingly, capping the small business multiplier for 2014-15, 2015-16, 2018-19, 2019-20 and 2020-21, freezing of the small business multiplier in 2021-22, 2022-23 2023-24, and the freezing of the small business rates multiplier in 2024-25 will mean that top-up authorities receive less top-up payment than would otherwise have been the case, and tariff authorities will pay less in tariff.

The purpose of making S.31 payments is to ensure that authorities will be in the same financial position in which they would have been if these measures had not been made. Accordingly, in making S.31 payments to authorities other than 100% rates retention authorities, the government will adjust the amounts reported at line 39, as follows:

Where;

A is the tariff or top-up payment due to/from the authority for 2024-25 (as set out in the Draft Local Government Finance Report (England) 2024-25).

B is     F x G x H

C is     I x J x K

D is     G x H

E is     J x K

F is the small business rates multiplier adjustment factor for 2024-25

G is the Rateable Value of hereditaments on the small business rates multiplier in 2023-24

H is the small business rates multiplier for 2024-25

I is the standard business rates multiplier adjustment factor for 2024-25

J is the Rateable Value of hereditaments on the standard business rates multiplier in 2023-24

K is the standard business rates multiplier for 2024-25

For Enhanced Retention 100% authorities the adjustment is:

Where;

L is the total value of the grants rolled into business rates retention as a consequence of an authority being a 100% Business Rates Retention Devolution Area (the 2024-25 grants are what the authority would have received had the authority remained as part of the 50% Business Rate Retention scheme).

All authorities

In the case of all tariff paying authorities, the amount found in accordance with the above formulas will be deducted from the figure at line 39 (for major precepting authorities the sum of the line 40, Column 3 or 4 figures).

For all authorities receiving a top-up payment, the amount found in accordance with the above formulas will be added to the figure at line 39 (for major precepting authorities the sum of the line 39 Column 3 or 4 figures).

Part 2: Net Rates Payable

1. Part 2 comprises the bulk of the NNDR1 return. It provides for the estimate of business rates payable by ratepayers in 2024-25 (the “net rates payable”). It requires information from authorities on their gross rates payable, their reliefs and the effect of the transitional arrangements.

2. Part 2 automatically “greys-out” cells which are not needed by an authority, for example, because it does not have any designated areas or where the authority is unable to provide disaggregated data on reliefs. By selecting your authority’s name from the drop-down menu at the start of Part 1 and 2, you will be provided with only those data cells, information cells and pre-filled cells that are relevant to you.

Note F: Disaggregation

Before authorities enter data in Part 2 they should select their status from the drop down box at the top asking them to specify if they are able to provide disaggregated data.

This is because NNDR forms that relate to the 2024-25 financial year onwards will need to collect more granular data split by revenue raised on each multiplier. However, the consultation that government conducted on these changes recognised that the challenges of introducing changes to software systems to collect more granular data.  A workaround measure has therefore temporarily been put in place that will allow authorities to provide aggregated data in much the same way as they do now, but with the ability to collect two collectible rates numbers.

The Department consulted on the technical adjustments that were needed to the NNDR forms earlier in the year and the response has been published here.

Authorities with the IT software capacity to collect more granular data on hereditaments using the small and standard multiplier.

• Authorities who have received an IT software update that allows them to complete the NNDR1 form with disaggregated data should select “Yes – able to provide disaggregated data”. Part 2 should then be completed as follows:  columns 1 and 2 for the small business rates multiplier and columns 4 and 5 for the standard business rates multipliers as appropriate, according the guidance below.

Authorities without the IT software capacity to collect more granular data on hereditaments using the small and standard multiplier.

• Authorities who have not received the IT update that allows them to complete the NNDR1 form with disaggregated data should select “No – unable to provide disaggregated data”. They should complete Lines 1 to 5, Columns 1, 2, 4 and 5, by calculating the split between the small business rates multiplier and the standard business rates multiplier for their rateable value.

• To assist authorities in entering the disaggregated data in Line 1, a calculator is provided (Table A). By entering the requested information in the table, DLUHC’s calculation of the values to be entered in Line 1 will be shown below the cells in Line 1. This calculation is for information to aid authorities in calculating the values to enter in Line 1 and authorities should ensure that they are content that the entries they make in Line 1 are correct.

Local authorities should then only complete columns 1 and 2 from Line 6 onwards. Columns 4 and 5 will be greyed out to prevent entry.

Note G: Gross Rates Payable (lines 1 – 5)

Lines 1 – 5 set out the authority’s gross rates payable – in other words, the estimated amount that would be payable by ratepayers in the absence of transitional arrangements and any reliefs. It forms the starting point for the calculation of authorities’ net rates payable, which itself is one step in the calculation of non-domestic rating income for the purposes of the rates retention scheme.

Line 1: Rateable Value

Data Cell. Authorities need to enter data (enter a positive no.)

In line 1, authorities should enter the total rateable value in their local rating list. This should be a rateable value extracted on any rateable day between December 2023 and January 2024. For information purposes, the date should be entered in the box provided. This should now be split into hereditaments using the small business rating multiplier and hereditaments using the standard business rates multiplier.                                                  Where appropriate, separate figures are required in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 2:            Multipliers for 2024-25

Information Cell. Authorities are not required to enter data.

Line 2 is pre-filled by DLUHC with the small business rating and standard business rates multipliers for the year.

Line 3:            Gross rates 2024-25 (RV x multiplier)

Information Cell. Authorities are not required to enter data.

Line 3 provides the authority’s gross rates payable based on the rating list information supplied in line 1 and the relevant multiplier. It is automatically calculated from lines 1 and 2. The calculation is line 1 multiplied by line 2. These are provided in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 4:            Estimated growth/decline in gross rates

Data Cell. Authorities may choose to enter data.

Line 3 provides the authority’s gross rates payable based on its rating list supplied in line 1. Line 4 allows this sum to be adjusted to reflect local intelligence about how the list (and rates income) may change throughout the course of the year. This should now be split into hereditaments using the small business rating multiplier and hereditaments using the standard business rates multiplier . 

Authorities can enter either a positive or negative number in line 4 to increase or reduce their estimate of gross rates payable, based on their view of increases or reductions in rateable value over the course of the year. NB: Authorities should not include forecast changes in net rates (such as from changes in reliefs) which are captured below.

Where appropriate, separate figures are required in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 5:            Forecast gross rates payable in 2024-25

Information Cell. Authorities are not required to enter data.

Line 5 automatically sums lines 3 and 4 to give the forecast gross rates payable for the year in respect of designated areas (where appropriate) and the rest of the billing authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier , sub totalled in column 6. The sub totals are then totalled in column 7.

Note H: Transitional Arrangements (Lines 6 – 8)

The transitional arrangements introduced in relation to the 2023 Revaluation mean that large upward changes to rate bills will be phased-in.  As a result, in 2024-25 some ratepayers will pay bills that are smaller than they would have done if their liability (before reliefs) was based solely on their Rateable Value. Unless no bills are being phased-in, the transitional arrangements will have the effect of reducing their gross rates payable. Lines 6-8 make adjustments to gross rates payable to reflect the transitional arrangements. 

The cost of the transitional arrangements should be found before taking into account any other reliefs.

Transitional Arrangements

Line 6: Revenue foregone because increases in rates have been deferred

Data Cell. Authorities need to enter data.

Authorities are required to enter their best estimate of the total by which the chargeable amounts due from all ratepayers for each day of 2024-25 will be reduced as a result of the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022.    

For each ratepayer this is the difference between the full rate bill (the rateable value multiplied by either the 2024-25 small business non-domestic rating multiplier of 0.499 or the 2024-25 standard business non-domestic rating multiplier of 0.546 as appropriate) and the reduced bill that results from the transitional limits on increases (ie “transitional relief”). 

Where applicable, authorities are required to show separate figures for the reduction in their Designated Areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7. 

In calculating the numbers, authorities should exclude empty property relief or other reliefs to which a ratepayer might be entitled.  

Line 7: Changes as a result of estimated growth / decline in cost of transitional arrangements

Data Cell. Authorities need to enter data.

Line 6 provides the cost of the transitional arrangements based on the current rating list.  Line 7 allows this sum to be adjusted to reflect local intelligence about how the net cost of the transitional arrangements might change as a result of changes to the rating list throughout the course of 2024-25.  

Authorities can enter either a positive or negative number in line 7 to reduce or increase their estimate of the cost of the transitional arrangements, based on their view of increases or reductions in rateable value over the course of the year. For example, if you expect a compiled list appeal on a property in transition to reduce the rateable value then this will, in turn, reduce the amount of transitional relief received on the property. These are provided in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 8: Sum due to/(from) authority

Information Cell. Authorities are not required to enter data.

Line 8 automatically sums lines 6 and 7 to give the forecast net cost of the transitional arrangements for the year in respect of Designated Areas and the rest of the billing authority’s area. 

If there is a net cost to the authority as a result of the transitional payments – i.e. line 8 is a negative figure – then line 8 will be positive and that sum is owed to the authority by central government.  The total figure in column 7, in this case will automatically be transferred to Part 1A of the form.

Note I: Mandatory Reliefs (lines 9 – 19)

An authority’s gross rates payable will be reduced by the mandatory reliefs that are granted to eligible ratepayers in accordance with the Local Government Finance Act 1988. Lines 9 – 19 provide for authorities’ estimate of the amount of mandatory relief they will give in 2024-25.

The cost of mandatory reliefs should be found after taking account of the transitional arrangements and section 44A of the 1988 Act (partly occupied properties). Only one mandatory relief can apply to a property at any one time.

The NDR Bill has created some new mandatory reliefs.

1. Rural Rate Relief. Previously Rural rate relief was 50% mandatory relief. This relief was extended to 100% via discretionary relief, with the additional amount of relief funded through section 31 grant. The Non Domestic Rating Act 2023 has made this extension of Rural Rate relief mandatory, as a result the full value of Rural Rate relief granted should be entered in Line 13 below. 50% of the value entered will be compensated for via s31.

2. Low Carbon Heat Networks relief. The relief has been provided through section 47 discretionary relief since 1 April 2022 and authorities were compensated via section 31 grant. From 2024-25 this relief is a mandatory relied, following the Non Domestic Rating Act 2023. Authorities will still be compensated for this relief via s31.

3. Renewable energy improvement relief. This relief was previously announced for 2024-25 and the Non Domestic Rating Act 2023 has made this a mandatory relief. Data is not being collected on this relief in the 2024-25 NNDR1. Data will be collected in the 2025-26 NNDR1 onwards in respect of future years and in the 2024-25 NNDR3 to provide compensation in respect of 2024-25.

Mandatory Reliefs

Small Business Rate Relief

Line 9: Forecast of relief to be provided in 2024-25

Data Cell. Authorities need to enter data (enter a negative no.)

At line 9, authorities need to enter their estimate of the total cost of small business rate relief to be awarded to all properties in 2024-25, based on the rating list used to complete this form. For each property, this is the difference between the chargeable amount for the hereditament found by multiplying its RV by the small business multiplier and the chargeable amount for that property after applying the relief due to qualifying properties in accordance with the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (SI 2012/148), (as amended).

For the avoidance of doubt, the total amount of relief should reflect the permanent doubling of small business rates relief and the changes to thresholds announced at Budget 2016.

The estimate should take account of any reduction in rateable values under section 44A of the 1988 Act (partly occupied properties).

Where appropriate, authorities are required to enter separate figures for designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3. The sub total is then totalled in column 7.

Line 10: Relief on existing properties where a 2nd property is occupied

Data Cell. Authorities need to enter data (enter a negative no.)

At line 10, authorities are required to show how much (if any) of the small business rate relief they estimate will be given to occupiers who, during the course of the year, would have ceased to be eligible for small business rate relief, by virtue of occupying any additional property had it not been for the Non-Domestic Rating (Small Business Rates Relief) (England) (Amendment) Order 2014 (SI 2014/43) entitling them to keep the small business rate relief on their first property for a period of 12 months.

Authorities will be compensated for the loss of income on any relief given. The number entered in this line will be used to calculate the S.31 grant to which the authority will be entitled (see Part 1C line 29 of this form). These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3. The sub total is then totalled in column 7.

Line 11: Charitable occupation

Data Cell. Authorities need to enter data (enter a positive no.)

Authorities need to enter their estimate of the reduction in the total chargeable amount due in 2024-25 as a result of applying 80% mandatory relief to hereditaments occupied by charities, in accordance with section 43(5) and (6)(a) of the Local Government Finance Act 1988.

The estimate, based on the rating list used to complete this form, should take account of any reduction in rateable values under section 44A of the 1988 Act (partly occupied properties).

Where appropriate, authorities are required to enter separate figures for charitable occupation in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 12: Community Amateur Sports Clubs (CASCs)

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities need to enter their estimate of the reduction in the total chargeable amount due in 2024-25 as a result of result of applying 80% mandatory relief to hereditaments occupied by Community Amateur Sports Clubs (CASCs), in accordance with section 43(5) and (6)(b) of the Local Government Finance Act 1988.

The estimate, based on the rating list used to complete this form, should take account of any reduction in rateable values under section 44A of the 1988 Act (partly occupied properties).

Where applicable, authorities are required to enter separate figures for rural rate relief in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3. The sub total is then totalled in column 7.

Line 13: Rural Rate Relief

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities need to enter their estimate of the reduction in the total chargeable amount due in 2024-25 as a result of applying 100% mandatory relief to rural general stores, post offices, public houses, petrol-filling stations and food shops, in accordance with section 43(6A) of the Local Government Finance Act 1988. For more detail see Note I above.

The estimate, based on the rating list used to complete this form, should take account of any reduction in rateable values under section 44A of the 1988 Act (partly occupied properties).

Where applicable, authorities are required to enter separate figures for rural rate relief in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3. The sub total is then totalled in column 7.

Note J: Public Lavatories relief

At the 2018 Autumn Budget the government announced its intention to bring forward legislation for a 100% relief on Public Lavatories. This scheme was implemented by the Non-Domestic Rating (Public Lavatories) Act 2021 which received royal assent in April 2021.

This Act provides a 100% business rates relief for separately assessed public toilets, including those being operated by local authorities. Billing authorities should have regard to the provisions of the Act when calculating the amount of Public Lavatories relief they intend to award in their local area. The Act can be found here.

Authorities should enter the amount of Public Lavatories relief they intend to award for the 2024-25 financial year in line 14.

Line 14: Public Lavatories Relief

Data Cell. Authorities need to enter data.

At line 14 authorities should show the cost of any Public Lavatories relief they intend to award in line with the Non-Domestic Rating (Public Lavatories) Act 2021, for which they expect to be reimbursed through S.31 grant.

Where appropriate, separate figures are required for qualifying relief given to eligible Public Lavatories, in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 15: Low-carbon heat networks relief

Data Cell. Authorities need to enter data.

The government announced at Spring Statement 2022 that it will introduce low-carbon heat networks relief to provide 100% relief for eligible low-carbon heat networks that have their own rates bill in 2024-25. Authorities should have regard to the guidance when determining eligibility for the low-cost heat network discount, which can be found here.

At line 15 authorities should enter the estimated cost of any low-carbon heat networks discount awarded in accordance with the guidance, for which they expect to be reimbursed through S.31 grant.

Where appropriate, separate figures are required for qualifying relief given to eligible networks, in designated areas and the rest of the authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 16: Forecast of mandatory reliefs to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 17 sets out the total amount of mandatory relief that the authority anticipates giving in 2024-25. It is automatically calculated from the data entered in lines 9-15. The calculation is the sum of lines 9-15. These are provided in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 17: Changes as a result of estimated growth/decline in mandatory relief

Data Cell. Authorities may choose to enter data.

Line 16 provides the total cost of mandatory relief, based on the rating list used to complete this form. Line 17 allows this sum to be adjusted to reflect local intelligence about how this cost might change, whether as a result of changes to the rating list throughout the course of 2024-25, or because of changes to the occupation of property.

Authorities can enter either a negative, or positive number in line 16 to increase, or reduce their estimate of mandatory relief, based on their view of increases or reductions i.e. due to a change in occupation of the property over the course of the year.

Separate adjustments can be made to the figures for designated areas and the rest of the billing authority’s area. These can be entered in the adjustment cells in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 18: Total forecast mandatory reliefs to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 18 automatically sums lines 16 and 17 to give the total forecast of mandatory relief to be provided for the year in respect of designated areas and the rest of the billing authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Note K: Unoccupied Property (Lines 19 – 23)

Rates are only payable by owners of unoccupied property in the circumstances set out in section 45 of the Local Government Finance Act 1988 and the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386). The sum payable is zero in the circumstances set out in section 45A of the Act. The rates revenue foregone because property is unoccupied will reduce the authority’s gross rates payable. Lines 19 – 23 provide for the authority to estimate the sums foregone on unoccupied properties.

The rates forgone on partly empty property (section 44A) should be calculated after taking account of the transitional arrangements but before any other reliefs.

Line 19: Partially occupied hereditaments

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities need to enter their estimate of the reduction in the chargeable amount due in 2024-25 as a result of the rateable value of a hereditament being apportioned between its occupied and unoccupied parts under S.44A of the Local Government Finance Act 1988.

The estimate, based on the rating list used to complete this form, should be calculated after taking account of transitional relief.

Where appropriate, separate figures are required in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 20: Empty premises

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of the reduction in the total chargeable amounts due from ratepayers in 2024-25 as a result of premises being unoccupied and, therefore, not being liable for business rates for a period, in accordance with the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386). The threshold below which rates will not be payable on unoccupied hereditaments in 2024-25 is £2,900.

Where appropriate, separate figures are required in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 21: Forecast of unoccupied property ‘relief’ to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 21 sets out the total amount of unoccupied property rates that the authority anticipates foregoing in 2024-25. It is automatically calculated from the data entered in lines 19 and 20 These are provided in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 22: Changes as a result of estimated growth/decline in unoccupied property ‘relief’

Data Cell. Authorities may choose to enter data.

Line 21 provides the total sum foregone in respect of unoccupied properties, based on the rating list used to complete this form. Line 22 allows this sum to be adjusted to reflect local intelligence about how this cost might change, whether as a result of changes to the rating list throughout the course of 2024-25, or because of changes to the occupation of property.

Authorities can enter either a negative, or positive number in line 22 to increase, or reduce their estimate based on their view of increases or reductions in rateable value over the course of the year or as a result of changes in occupancy.

Separate adjustments can be made to the figures for designated areas and the rest of the billing authority’s area. These can be entered in the adjustment cells in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 23: Total forecast unoccupied property ‘relief’ to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 23 automatically sums lines 21 and 22 to give the total forecast of rates foregone on unoccupied property for the year in respect of designated areas and the rest of the billing authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Note L: Discretionary Relief (lines 24 – 34)

An authority’s gross rates payable will be reduced by the discretionary relief it gives to ratepayers in accordance with Section 47 and reductions or remissions given in accordance with Section 49 of the Local Government Finance Act 1988. Lines 24 – 34 provide for authorities’ estimate of the amount of discretionary relief they will give in 2024-25, excluding discretionary relief that will be given in respect of Autumn Statement or Budget measures, which will be compensated through S.31 grant.

Discretionary relief should usually be measured after reflecting transitional relief. Rating law does not distinguish between different types of discretionary relief but for the purposes of collecting this information authorities should assume that where more than one type of discretionary relief applies then the reliefs are measured in the following order:

1. Supporting Small Businesses (SSB)

2. Former categories of discretionary relief available prior to the Localism Act 2011 (i.e. charitable/CASC. top up and not for profit)

3. Other centrally funded discretionary relief, including Freeport relief

4. Retail Hospitality and Leisure

5. Other locally funded schemes (such as hardship)

Further information and updates about reliefs is published here.

The reliefs described at point 3 above, which are funded through S.31 grant, should not be included in lines 24 – 34. Instead, amounts of relief estimated to be given should be entered in lines 36 – 41 (see Note M).

Line 24: Charitable occupation

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of the total discretionary relief they anticipate giving to charities in 2024-25, under S.47 of the Local Government Finance Act 1988. This is the amount of additional relief given to ratepayers in receipt of mandatory relief under Section 43(5) and (6)(a).

Where appropriate, separate figures are required for the total discretionary relief in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 25: Non-profit making bodies

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of the total discretionary relief they anticipate giving to non-profit making bodies in 2024-25, under S.47 of the Local Government Finance Act 1988.

Where appropriate, separate figures are required for discretionary relief to non-profit making bodies in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 26: Community Amateur Sports Clubs (CASCs)

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of the total discretionary relief they anticipate giving to Community Amateur Sports Clubs (CASCs) in 2024-25, under S.47 of the Local Government Finance Act 1988. This is the amount of additional relief given to ratepayers in receipt of mandatory relief under Section 43(5) and (6)(b).

Where appropriate, separate figures are required for the total discretionary relief to (CASCs) in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 27: Small Business Rural Relief

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of the total discretionary relief they anticipate giving to other businesses within rural settlements identified on the authority’s rural settlement list that are not in receipt of mandatory rural rate relief.

Where appropriate, separate figures are required for the total discretionary relief to other rural businesses in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, The sub totals are then totalled in column 7.

Line 28: Other ratepayers - Forecast of relief to be provided in 2024-25

Data Cell. Authorities need to enter data (enter a negative no.)

As a result of changes introduced by the Localism Act 2011, authorities are now entitled to give discretionary relief under S.47 of the Local Government Act 1988, to any ratepayer.

Lines 24 – 27 separately identify the relief they anticipate giving in 2024-25 to charities, non-profit making bodies, CASCs and rural businesses (in other words, those bodies formerly eligible for discretionary relief).

In line 28, authorities should enter their estimate of the total amount of any other discretionary relief they anticipate giving in 2024-25, under S.47 of the Local Government Finance Act 1988, to ratepayers other than in respect of Autumn Statement and Budget measures reimbursed by S.31 grant (these should be entered in lines 36 - 38).

Billing Authorities should include reliefs awarded under s.47 where a Mayoral Development Corporation (MDC) has assumed functions under section 47(3) and (6) of the 1988 Act, as modified by section 214(9) of the 2011 Localism Act.

Where appropriate, separate figures are required in respect of designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

For the avoidance of doubt, authorities that are entitled to give relief to “Case A”, “Case B” hereditaments, Freeports and Investment Zones (and have it reimbursed through a reduction to the central share, or S.31 grant payment in the case of 100% authorities, Freeports and Investment Zones) should ensure that the line 28 figure includes these amounts. The relief given respectively to Case A, Case B hereditaments, Freeports and Investment Zones should be entered in lines 29, 30, 31 and 32 below.

Where a ratepayer has been in receipt of relief for the maximum period, the local authority may still choose to grant relief, but this will not be compensated. The amount of relief awarded should be shown in line 28, but should be excluded from lines 29, 30, 31 and 32.

Line 29 Relief given to Case A hereditaments

Data Cell. Authorities need to enter data (enter a negative no.)

Line 30: Relief given to Case B hereditaments

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities that are entitled to give relief to “Case A” and “Case B” hereditaments (and have it reimbursed through a reduction to the central share or S.31 grant for 100% authorities), should have included these sums within line 28. At lines 29 and 30, those authorities with designated areas (in which authorities are entitled to be reimbursed for relief awarded to ratepayers – see notes under lines 14 [deductions from central share] and 20 [qualifying relief in Designated Areas] of Part 1B) will need to enter their estimates of the amount of discretionary relief that they will give to “Case A” and “Case B” hereditaments in a designated area.

“Case A” and “Case B” hereditaments are defined in Schedule 2 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452). A “Case A” hereditament is situated in part of a designated area (for example, an Enterprise Zone) for which the billing authority is entitled to both retain the growth in business rates and be reimbursed for any discretionary relief they award. A “Case B” hereditament is situated in part of a designated area for which authorities are only entitled to be reimbursed for the discretionary relief awarded.

Line 29 should be populated from the total value in “Part 3 DA Summary”, Column A and show the total split into the small and standard business rates multipliers.

The figures that authorities enter at lines 30 should be the total amount of reimbursable discretionary relief authorities anticipate actually awarding to businesses – in other words, authorities should not enter the amounts of “qualifying relief”, (as defined in paragraphs 2 and 3 schedule 2 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452)). The amount of qualifying relief for which authorities will be compensated is automatically calculated in Part 3 of the form (see Part 3 lines 10 (for 100% authorities) and 11 (for other authorities) and are compensated via S.31 grant (for 100% authorities) or netted off central government’s share of non-domestic rating income (for other authorities).

Note M: Freeports and Investment Zone Relief

At Budget 2021, the government announced that it would create eight Freeports.

At Autumn Statement 2022, the government announced that it would create new Investment Zones.

Within Freeports local authorities are entitled to compensation for the relief that they give eligible business rates payers. Compensation of 100% of the relief awarded is to be paid by means of a s.31 grant.

Investment Zone relief is awarded within the designated tax site for the Investment Zone. The boundaries of the designated tax site and the designated area for Business Rates Retention do not have to match exactly. Where the tax site does overlap with the business rates retention designated area, relief in respect of hereditaments in the tax site will be awarded at 100% of the value. Where the tax site does not overlap with the business rates retention designated area, relief in respect of hereditaments in the tax site will be awarded based on the local retention share of the authority. Compensation of the relief awarded is to be paid by means of a s.31 grant.

Line 31: Relief given to Freeports

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities that are entitled to award relief to businesses in Freeport areas (for which they are to be reimbursed through s.31 grant) in accordance with the guidance on awarding Freeport relief should have included that relief in line 28. In line 31, authorities with a Freeport will need to enter their estimates of the amount of discretionary relief that they will give to qualifying ratepayers for Freeport relief in 2024-25. Further to this authorities should refer to the guidance issued by the Department here.

The figure that authorities enter in line 31 should be the total amount of reimbursable discretionary relief authorities anticipate actually awarding to businesses. The amount of qualifying relief for which authorities will be compensated is 100% of that relief and is automatically calculated in Part 1C of the form. These should be entered in column 2 for the small business rating multiplier and column 5 for the standard business rates multiplier.

Line 32: Relief given to Investment Zones

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities that are entitled to award relief to businesses in Investment Zone areas (for which they are to be reimbursed through s.31 grant) in accordance with the guidance on awarding Investment Zone relief should have included that relief in line 28. In line 32, authorities with an Investment Zone will need to enter their estimates of the amount of discretionary relief that they will give to qualifying ratepayers for Investment Zone relief in 2024-25. Further to this authorities should refer to the guidance issued by the Department here.

The figure that authorities enter in line 32 should be the total amount of reimbursable discretionary relief authorities anticipate actually awarding to businesses.

Where the tax site does overlap with the business rates retention designated area, relief in respect of hereditaments in the tax site will be awarded at 100% of the value and values should be entered in column 2 for the small business rating multiplier and column 5 for the standard business rates multiplier.

Where the tax site does not overlap with the business rates retention designated area, relief in respect of hereditaments in the tax site will be awarded based on the local retention share of the authority and values should be entered in column 1 for the small business rating multiplier and column 4 for the standard business rates multiplier.

Line 33: Forecast of discretionary relief to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 33 sets out the total amount of discretionary relief including relief granted in designated areas, that the authority anticipates giving in 2024-25.

It is automatically calculated from the data entries made by authorities in lines 24 – 28. The calculation is the sum of those lines for each of the designated areas and the rest of the authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 34: Changes as a result of estimated growth/decline in discretionary relief

Data Cell. Authorities may choose to enter data.

Line 33 provides the total sum foregone in respect of discretionary relief, based on the rating list used to complete this form. Line 34 allows this sum to be adjusted to reflect local intelligence about how this cost might change, as a result of decisions of the authority.

Authorities can enter either a negative, or positive number in line 34 to increase, or reduce their estimate of discretionary “relief”.

Separate adjustments can be made to the figures for designated areas and the rest of the billing authority’s area. These can be entered in the adjustment cells in columns 1 and 2 for the small business rating multiplier and columns 4 and 5 for the standard business rates multiplier.

Line 35: Total forecast discretionary relief to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 35 automatically sums lines 33 and 34 to give the total forecast of discretionary relief to be provided for the year in respect of designated areas and the rest of the billing authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Note N: Discretionary Relief Funded Through S.31 Grant (lines 36 – 41)

An authority’s gross rates payable will be further reduced by the discretionary relief it gives to ratepayers in accordance with S.47 of the Local Government Finance Act 1988, in respect of those measures announced at Autumn Statements and/or Budgets for which authorities will be compensated through S.31 grant. Lines 36 – 41 provide for authorities’ estimate of the discretionary relief they will give.

Rating law does not distinguish between different types of discretionary relief but for the purposes of collecting this information, authorities should assume that where more than one type of discretionary relief applies, then the reliefs are measured in the order as set out in note L.

Further to this, and for the purposes of other discretionary reliefs funded by S.31 grant, authorities should refer to the guidance issued by the Department here.

Line 36: Supporting Small Business Scheme

Data Cell. Authorities need to enter data.

At the Autumn Statement 2022, the government announced the continuation of the scheme of relief to support Small Businesses. This relief was to be made available to those ratepayers losing small business or rural rate relief due to the revaluation. Further details and guidance on the granting of relief can be found.

At line 36 authorities should enter the estimated cost of any Supporting Small Businesses relief awarded in accordance with the guidance, for which they expect to be reimbursed through S.31 grant. Further information and guidance about the relief is published here.

Where appropriate, separate figures are required for qualifying Supporting Small Businesses relief given in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 37: Local newspaper relief

Data Cell. Authorities need to enter data.

As announced in January 2021, the extension of the £1,500 business rates relief for office space occupied by local newspapers will apply for an additional 5 years, until 31 March 2025. Further guidance on the extended local newspaper relief can be found here.

At line 37 authorities should enter the estimated cost of any local newspaper relief awarded in accordance with the guidance, for which they expect to be reimbursed through S.31 grant.

Where appropriate, separate figures are required for qualifying relief given to eligible hereditaments in designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier , sub totalled in column 6. The sub totals are then totalled in column 7.

Line 38: Retail, Hospitality and Leisure relief

Data Cell. Authorities need to enter data.

The government announced at Autumn Statement 2022 that it will continue to provide a business rates Retail, Hospitality and Leisure Discount scheme giving eligible businesses a 75% relief on rates bills up to £110,000 per business in 2024-25. Authorities should have regard to the guidance when determining eligibility for the retail discount. Further information and guidance about the relief will be published here.

At line 38 authorities should enter the cost of any Retail, Hospitality and Leisure Discount awarded in accordance with the guidance, for which they expect to be reimbursed through S.31 grant.

Where appropriate, separate figures are required for qualifying relief given to eligible hereditaments, in designated areas and the rest of the authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 39: Forecast of discretionary reliefs funded through S31 grant to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 40: Changes as a result of estimated growth/decline in Section 31 discretionary relief

Data Cell. Authorities may choose to enter data.

Line 39 provides the total sum foregone in respect of discretionary relief to be funded through S.31 grant, based on the rating list used to complete this form. Line 40 allows this sum to be adjusted to reflect local intelligence about how this cost might change, as a result of changes to the ratings list, occupation of properties or decisions of the authority.

Authorities can enter either a negative, or positive number in line 40 to increase, or reduce their estimate of the discretionary relief for which they expect to be compensated through S.31 grant.

Separate adjustments can be made to the figures for designated areas and the rest of the billing authority’s area. These should be entered in columns 1 and 2 for the small business rating multiplier, and columns 4 and 5 for the standard business rates multiplier.

Line 41: Total forecast of discretionary reliefs funded through S31 grant to be provided in 2024-25

Information Cell. Authorities are not required to enter data.

Line 41 automatically sums lines 39 and 40 to give the total forecast of funded discretionary relief to be provided for the year in respect of designated areas and the rest of the billing authority’s area. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Line 42: Net rates payable

Information Cell. Authorities are not required to enter data.

Line 42 provides an estimate of the net rates payable by ratepayers for 2024-25 after taking account of transitional adjustments, empty property rate, mandatory and discretionary reliefs. It is automatically calculated from the data entries in lines 1 – 42 of this part of the form. The calculation is line 5 [Forecast gross rates payable] plus lines 8 [Transitional Protection], 18 [Total forecast mandatory reliefs], 23 [Total forecast unoccupied property ‘relief’], 35 [Total forecast discretionary relief] and 41 [Total forecast of discretionary reliefs funded through S31 grant]. It forms the starting point for the calculation in Part 3 of the form. These are provided in columns 1 and 2 for the small business rating multiplier, sub totalled in column 3, and columns 4 and 5 for the standard business rates multiplier, sub totalled in column 6. The sub totals are then totalled in column 7.

Part 3: Collectable Rates and Disregarded Amounts

Part 3 determines the billing authority’s estimated collectable rates – i.e. the net amount receivable by the authority from ratepayers after taking account of transitional adjustments, empty property rate, mandatory and discretionary reliefs and adjustments for bad debts, alteration of lists and appeals etc. It also calculates, where appropriate, the amounts that are to be subtracted from the collectable rates in respect of the “disregarded amounts” for Designated Areas, Renewable Energy Schemes and Shale Oil and Gas sites, in accordance with Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

The 2024-25 NNDR1 includes a separate sheet for use by authorities with designated areas – “Part 3 DA Summary”. The sheet should be used by those authorities to provide a breakdown of the figures for designated areas shown in column 2 of Part 3. Guidance on the completion of “Part 3 DA Summary” is provided below.

Also, Part 3 provides a breakdown of the amounts of qualifying relief given in designated areas, for which 100% authorities will be compensated through S.31 grant and all other authorities through a deduction from the central share. It also sets out the amounts to be deducted from the central share in respect of the Port of Bristol.

Line 1: Net Rates Payable

Information Cell. Authorities are not required to enter data.

Line 1 provides the billing authority’s net rates payable as a starting point for the calculation of its collectable rates.

The figures in Line 1 are automatically picked-up from Part 2 (see Part 2, line 43 [Net rates payable]) of the form where an authority is required to make data entries leading to the calculation of the authority’s net rates payable. Part 3, Line 1 Column 1 is the equivalent of Part 2, Line 43 Columns 1 and 4. Part 3, Line 1 Column 2 is the equivalent of Part 2, Line 43 Columns 2 and 5.

Line 2: Estimated bad debts in respect of 2024-25 rates payable

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of how much of the net rates payable in respect of 2024-25 they would expect to have to write-off as bad debt during the course of that, or subsequent years.

For authorities without designated areas, only column 1 needs to be completed.

For authorities with designated areas, separate figures are required for designated areas and the rest of the billing authority’s area. Authorities should enter a value for column 1. Column 2 will automatically be entered as the sum of the entries in column 2 of “Part 3 DA Summary”. Columns 1 and 2 are automatically summed in column 3.

Line 3: Estimated repayments in respect of 2024-25 rates payable

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter their estimate of how much of the net rates payable in respect of 2024-25 liability they would expect to have to repay to ratepayers as a result of reductions in Rateable Values (RV), following successful appeals or alterations to lists, during the course of that, or subsequent years.

Authorities should not include in their figures any estimate of the repayments they might have to make in respect of years before 2024-25. Authorities will have included a provision in previous year’s accounts in respect of such repayments and will need to adjust the provision in their 2023-24 accounts to reflect repayments made during the year and their view of any outstanding liabilities. Changes to provisions will therefore be made in the 2023-24 NNDR3 and, as a result, will be reflected in the estimated surplus/deficit on the Collection Fund, which authorities are expected to make in Part 4 of this form.

For authorities without designated areas, only column 1 needs to be completed.

For authorities with designated areas, separate figures are required for designated areas and the rest of the billing authority’s area. Authorities should enter a value for column 1. Column 2 will automatically be entered as the sum of the entries in column 3 of “Part 3 DA Summary”. Columns 1 and 2 are automatically summed in column 3.

Line 4: Net Rates payable less losses

Information Cell. Authorities are not required to enter data.

Line 4 provides figures for the authority’s collectable business rates.

For authorities with designated areas, separate figures are provided for designated areas and the rest of the billing authority’s area. The figures are automatically calculated from lines 1 – 3. The calculation is line 1, plus lines 2 and 3. Columns 1 and 2 are automatically summed in column 3.

Line 5: Renewable Energy

Data Cell. Authorities need to enter data (enter a positive no.)

As explained in the Background section of these guidance notes, authorities are able to retain rates from qualifying renewable energy schemes outside the rates retention scheme (see Note C [Renewable Energy Schemes]). Therefore, in order to calculate the non-domestic rating income under the scheme, deductions from the authority’s collectable rates need to be made in respect of qualifying renewable energy schemes.

Line 5 provides for the deduction that needs to be made in respect of renewable energy schemes. Authorities should enter their estimate of the rates that will be collectable from qualifying renewable energy schemes, as defined in the Non-Domestic Rating (Renewable Energy Project) Regulations 2013 and the Non-Domestic Rating (Renewable Energy Project) (Amendment) Regulations 2017 (SI 2017/1132).

The estimate should be net of all reliefs including transitional relief.

For authorities without designated areas, only column 1 needs to be completed.

For authorities with designated areas, separate figures are required for designated areas and the rest of the billing authority’s area. Authorities should enter a value for column 1. Column 2 will automatically be entered as the sum of the entries in column 5 of “Part 3 DA Summary”. Columns 1 and 2 are automatically summed in column 3.

The figure in column 3 is carried forward to Part 1 of the form (see Part 1 line 9 [Amounts retained in respect of Renewable Energy Schemes]) in order to determine the billing authority’s non-domestic rating income under the rates retention scheme.

Line 6: Shale oil and gas sites scheme

Data Cell. Authorities need to enter data.

As explained in the Background section of these guidance notes, authorities are able to retain rates from qualifying Shale Oil and Gas Sites outside the rates retention scheme (see Note D [Shale oil and gas sites scheme]). Therefore, in order to calculate the non-domestic rating income under the scheme, deductions from the authority’s collectable rates need to be made in respect of qualifying Shale Oil and Gas Sites.

Line 6 provides for the deduction that needs to be made in respect of Shale Oil and Gas Sites. Authorities should enter their estimate of the rates that will be collectable from qualifying Shale Oil and Gas Sites, as defined in the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (SI 2015 No. 628).

The estimate should be net of all reliefs including transitional relief.

For authorities without designated areas, only column 1 needs to be completed.

For authorities with designated areas, separate figures are required for designated areas and the rest of the billing authority’s area. Authorities should enter a value for column 1. Column 2 will automatically be entered as the sum of the entries in column 6 of “Part 3 DA Summary”. Columns 1 and 2 are automatically summed in column 3.

The figure in column 3 is carried forward to Part 1 of the form (see Part 1 line 10) in order to determine the billing authority’s non-domestic rating income under the rates retention scheme.

Line 7: Transitional Protection Payment

Information Cell. Authorities are not required to enter data.

Line 7 details the provisional transitional protection payments due to or from the authority in respect of its designated areas.

The figure is automatically picked-up from Part 3 DA Summary, column 7, which captures the aggregated value of transitional protection payments for each designated area in the authority.

Sums due to the authority in respect of designated areas need to be added to the collectable rates in that area in order to arrive at the figure that needs to be deducted from the authority’s overall collectable rates.

Sums due from the authority in respect of designated areas need to be deducted from the collectable rates in that area in order to arrive at the figure that needs to be deducted from the authority’s overall collectable rates.

Line 8: Baseline

Information Cell. Authorities are not required to enter data.

Billing authorities are allowed to keep any growth in business rates in designated areas.

Growth is measured against baselines calculated in accordance with Schedule 2 to the Non-Domestic Rating (Designated Area) Regulations 2013 (SI 2013/107); the Non-Domestic Rating (Designated Areas) Regulations 2014 (SI 2014/98), the Non-Domestic Rating (designated Areas etc) Regulations 2016 (SI 2016/317), the Non-Domestic Rating (Designated Areas) Regulations 2017 (SI 2017/318), the Non-Domestic Rating (Designated Areas)(Amendment) Regulations 2017 (SI 2017/471), the Non-Domestic Rating (Northern Line Extension) Regulations 2015 (SI 2015/354), the Non-Domestic Rating (Designated Areas) Regulations 2018 (SI 2018/213), the Non-Domestic Rating (Designated Area) Regulations 2021 (2021/404) and the Non-Domestic Rating (Designated Area) Regulations 2023 (SI 2023/175). The Department intends to make regulations to designate Freeport Tax sites, Investment Zones and Growth Zone designated areas in early 2024.

The figure in line 8 will automatically be entered as the sum of the entries in column 8 of “Part 3 DA Summary”.

Line 9: Total Disregarded Amounts

Information Cell. Authorities are not required to enter data.

Line 9 automatically calculates the deductions that are to be made in respect of designated areas.

For 2024-25, the figure in column 2 will automatically be entered as the sum of the entries in column 9 of “Part 3 DA Summary” and will be carried forward into column 3.

The figure in column 3 is automatically taken forward to Part 1 of the form (see Part 1 line 8).

Line 10: Designated Areas in 100% BRR Authorities

Information Cell. Authorities are not required to enter data.

Line 10 automatically calculates the amount of qualifying relief awarded in designated areas by 100% Business Rates Retention Devolution Deal authorities. Authorities will receive compensation for qualifying relief through a S.31 payment.

The figure in column 1 is automatically picked up from Part 2, line 31, where authorities have entered the amount of relief they have given in respect of “Case B” properties. For 100% authorities, the amount is 100% of that figure.

The figure in column 2 is automatically picked up from line 30 of Part 2, where authorities have entered the amount of relief they expect to give in respect of “Case A” properties. For 100% authorities, the amount of qualifying relief in column 1 is 100% of the figure in Part 2 line 30.

The amounts of qualifying relief are summed in column 3.

Line 11: Designated Areas Qualifying Relief

Information Cell. Authorities are not required to enter data.

Line 11 automatically calculates the amount of qualifying relief awarded in designated areas by authorities other than 100% authorities. Authorities will receive compensation for qualifying relief via a deduction from their central share payment.

The figure in column 1 is automatically picked up from Part 2, line 31, where authorities have entered the amount of relief they have given in respect of “Case B” properties. For authorities other than 100% Business Rates Retention authorities, the figure is 50% of Part 2, line 31. For London Boroughs it is 67%.

The figure in column 2 is automatically picked up from Part 2, line 30, where authorities have entered the amount of relief they expect to give in respect of “Case A” properties. For all authorities, the amount of qualifying relief in column 1 is 100% of the figure in Part 2 line 30.

The amounts of qualifying relief are summed in column 3.

Line 12: Port of Bristol

Data Cell. Authorities need to enter data.

In line 12, column 1, North Somerset Council need to enter their estimate of the business rates income in respect of the Port of Bristol hereditament, calculated in accordance with Schedule 2B to the Non-Domestic Rating (Rates Retention) Regulations 2013 (as amended).

Column 3 automatically calculates the amount to be deducted from the central share. It is the column 1 number, multiplied by 0.51, in accordance with the above regulations.

Line 13: Deductions from Central Share

Information Cell. Authorities are not required to enter data.

Line 13 automatically calculates the total amount that is to be deducted from the central share, based on the entries in lines 11 and 12.

The calculation for column 1 is, line 11, plus 51% of line 12.

Column 2 simply picks up the number at line 11, column 2.

Columns 1 and 2 are summed in column 3. The column 3 number is carried forward to part 1B, line 14, column 1.

Part 3 DA Summary

In “Part 3DA Summary”, authorities with designated areas are required to provide a breakdown for the entries in lines 1 – 8 of Part 3 for each of their designated areas.

“Part 3 DA Summary”, will automatically show all an authority’s designated areas when the authority’s name is selected from the dropdown menu at the start of Part 1 of the NNDR1.

Column 1 – Net Rates Payable

Authorities need to enter the net rates payable in each designated area. The figures entered against column 1 are summed in the line “Total Designated Area Value” at the top of “Part 3DA Summary”. This amount is fed into Part 3, line 1, column 2 [Estimated bad debts in respect of 2024-25 rates payable] of the form. Authorities must ensure that the sum of the entries for net rates payable is equal to the figure in Part 2 line 42 Columns 2 and 5 [net rates payable].

Columns 2 and 3 - Losses

Authorities need to make entries in respect of each of their designated areas for estimated bad debts and estimated repayments following alteration of lists and successful appeals, and alterations to the rating list, on the same basis as they make entries in Line 2, Column 2 [Estimated bad debts] and Line 3, Column 2 [Estimated Repayments] of Part 3 – see guidance notes on lines 2 and 3 of Part 3, above.

The sum of the entries in columns 2 and 3 will automatically be shown, respectively, in the line “Total Designated Area Value” at the top of “Part 3DA Summary”. The figures will be automatically taken forward into lines 2 and 3 of Part 3 (as explained in the notes to those lines).

Figures in columns 2 and 3 should be entered as negative numbers.

Column 4 – Net Rates Payable less Losses

The figures in column 4 show the collectable rates (net rates payable, less losses) in each designated area. They are automatically calculated for each designated area. The calculation is the sum of columns 1 – 3 for each designated area. The figures for each designated area are summed in the line “Total Designated Area Value” at the top of “Part 3DA Summary”. This figure should be equal to the figure in Part 3, line 4, column 2 [Net Rates payable less losses].

Column 5 - Renewable Energy

Authorities need to make entries in respect of the rates that will be collectable from qualifying renewable energy schemes, on the same basis as the entry in line 5 of Part 3 – see guidance notes on line 5 of Part 3 above.

The sum of the entries in column 5 will automatically be shown against the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure will be automatically taken forward into Part 3, line 5, column 2 (as explained in the notes to those lines).

Amounts should be entered as positive figures.

Column 6 - Shale oil and gas sites scheme

Authorities need to make entries in respect of the rates that will be collectable from qualifying Shale Oil and Gas sites, on the same basis as Part 3, line 6 – see guidance notes on line 6 of Part 3.

The sum of the entries in column 6 will automatically be shown against the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure will be automatically taken forward into Part 3, line 6, column 2 (as explained in the notes to those lines).

Column 7 - Transitional Protection Payment

Authorities need to make entries in respect of the transitional protection payments due to, or from, each designated area, reflecting for each area, the extent to which the transitional arrangements mean that the area is experiencing an aggregate loss or aggregate gain of income as a result of the effect of the transitional arrangements on each hereditament.

The figures for each designated area are summed in the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure will be automatically taken forward into Part 3, line 7, column 2 [Transitional Protection Payment].

Amounts should be entered as positive figures where the transitional arrangements result in a net loss of income and a transitional protection payment is due from central government

Column 8 - Baseline

For areas designated before 1st April 2024, in accordance with Part 3 of Schedule 2 to a relevant year’s Non-Domestic Rating (Designated Areas) Regulations, baselines are uprated each year in line with the increase in the small business rating multiplier. This is a continuation of the existing arrangements.

The response to the consultation has been published on GOV.UK.

For areas designated from 1st April 2024, baselines will be indexed by the change in both the small and the standard multipliers. Data collected from local authorities on what portion of their baselines is subject to the small multiplier, and what portion is subject to the standard multiplier forms the basis of the calculation. This will mean a weighted average split of a billing authority’s baseline subject to the small and standard multiplier will be used for the purposes of uprating it annually by the change in the small and standard multiplier separately. Where local authorities were unable to provide the split of their baseline between the small multiplier and standard multiplier, the full value has been put against the small multiplier. Forms will be reissued to authorities in this position who return the data on the disaggregation of their baseline following the issuing of the form.

For information only, the figures for each designated area are summed in the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure will automatically be taken forward into Part 3, line 8 column 2 [Baseline].

Column 9 - Total Disregarded Amounts

Column 9 will automatically calculate the amount to be disregarded for each designated area. For each designated area the calculation is column 4 minus column 5, minus column 6, plus column 7, minus column 8.

NB. The calculated figure for each designated area cannot be less than zero. The formulae will set the cell to zero if the calculation produces a negative number.

The figures for each designated area are summed in the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure will automatically be taken forward into Part 3 line 9, column 2 [Total Disregarded Amounts ] (for information only).

Column A - Relief Given to Case A Hereditaments

Column B - Compensation Due

For information purposes, authorities are required to enter at column A, the total amount of relief they awarded in each designated area in respect of “Case A” hereditaments.

The figures for each designated area are summed in the line “Total Designated Area Value” at the top of “Part 3 DA Summary”. This figure is taken forward to Part 2, line 29, column 2 [Relief given to Case A hereditaments], but expressed as negative value in Part 2.

For completeness, column B shows the compensation for Case A relief that is awarded in respect of each designated area (through either S.31 grant or a deduction from central share). It is equivalent to the figure in column A.

Part 4: Estimated Collection Fund balance

Part 4 provides for the billing authority’s estimate of the surplus or deficit that will exist on its Collection Fund at the end of the 2023-24 financial year. The estimated surplus, or deficit, is to be shared between the billing authority, its major precepting authorities and central government.

Lines 21 – 25 of Part 4 show how the estimated surplus/deficit is to be shared.

Part 4: Calculation of the estimated surplus/deficit on the collection fund in respect of the financial year 2023-24, to be paid in 2024-25

Line 1: Opening Balance (From Collection Fund Statement)

Information Cell: Authorities are not required to enter data.

This cell is pre-populated. It shows the opening balance on the Collection Fund at 1 April 2023 (which is the closing balance for 2022-23).

A surplus (credit) balance is shown as a positive number and deficit (debit) balance is shown as a negative number.

The opening balance has been taken from the closing balance submitted by authorities in Part 5 of the 2022-23 NNDR3. Because we recognise that, in many cases, the submitted 2022-23 NNDR3s are still provisional, authorities may over-write the line 1 number, if they believe that the pre-populated number needs amending. Where authorities do amend the line 1 number however, they should be sure to provide a full explanation in line 22 of the main validation sheet.

Line 2: Business rates credited and charged to the Collection Fund in 2023-24

Data Cell. Authorities need to enter data (enter a positive no.)

Authorities should enter the amount of business rates which has been, or it is anticipated will be, credited and charged to the Collection Fund in 2023-24, in accordance with proper accounting practice.

The figure should reflect any transitional, empty, mandatory or discretionary relief given. It should include all payments due from ratepayers, unless in accordance with proper practice, they were recognised in a previous financial year.

Broadly speaking, the sum to be entered in line 2 is the same as that which authorities anticipate will be calculated as their “net rates payable” in Part 3 of their 2023-24 NNDR3.

(NB Authorities should not include s.31 grant income as part of this, or any other entry in Part 4.)

Line 3: Sums written off in excess of the allowance for non-collection

Data Cell. Authorities need to enter data (enter as a negative no.)

Authorities should enter the amount of any sum which has been, or it is anticipated will be, written off as bad debt during the course of 2023-24, which will not be charged to the allowance for non-collection or otherwise reflected in a change to the authority’s allowance for non-collection.

The amount should be entered as a negative figure.

Broadly speaking, the sum to be entered in line 3 is the same as that which authorities anticipate entering in Part 2 of their NNDR3 for 2023-24.

Line 4: Changes to the allowance for non-collection

Data Cell. Authorities need to enter data (enter either a positive or negative no.)

Authorities should enter the amount of any change they anticipate making to their allowance for non-collection of non-domestic rates. This should reflect the difference between the allowance at 31 March 2024, compared to that at 31 March 2023, after reflecting the amounts charged to the allowance in 2023-24 and the authority’s view of the future risk of bad debt.

An authority should enter a negative figure in line 4 where it increases its non-collection allowance and a positive figure where it reduces the non-collection allowance.

Broadly speaking, the sum to be entered in line 4 is the same as that which authorities anticipate entering in Part 2 of their NNDR3 for 2023-24.

Line 5: Amounts charged against the provision for alteration of lists and appeals following RV list changes

Data Cell. Authorities need to enter data (enter a positive no.)

Authorities should enter the amount charged, or they anticipate will be charged, to the provision for alteration of lists and appeals during the course of 2023-24. The amount will reflect changes made to ratepayers’ liability following alterations to the rating list as a result of appeals, and/or alterations to the rating list which have been previously provided for.

The amount should be entered as a positive figure.

Broadly speaking, the sum entered in line 5 should be the same as that which authorities anticipate entering in Part 2 of their NNDR3 for 2023-24.

Line 6: Changes to the provision for alteration of lists and appeals

Data Cell. Authorities need to enter data (enter either a positive or negative no.)

Authorities should enter the amount of any change they anticipate making to their provision for alteration of lists and appeals. This should reflect the difference between the provision at 31 March 2024, compared to that at 31 March 2023, after reflecting the amounts charged to the provision in 2023-24 (see line 5 above) and the authority’s view of the future risk of losses as a result of changes to the rating list.

An authority should enter a negative figure in line 6 where it increases its provision for appeals and a positive figure where it reduces its provision for appeals.

Broadly speaking the sum entered in line 6 should be the same as that which authorities anticipate entering in in Part 2 of their NNDR3 for 2023-24.

Line 7: Total business rates credits and charges

Information Cell. Authorities are not required to enter data.

Line 7 provides the total business rates credits and charges to be taken into account in the calculation of collection fund surpluses and deficits.

It is automatically calculated from the entries in lines 2 to 6. The calculation is the sum of those lines.

Line 8: Transitional protection payments received, or to be received in 2023-24

Data Cell. Authorities need to enter data (enter a positive no.)

Authorities should enter the amount of the transitional protection payments received, or to be received in respect of 2023-24 in accordance with the Non-Domestic Rating (Transitional Protection Payments) Regulations 2022 (SI 2022/784).

This sum should reflect the authority’s estimate of the transitional protection payment that will be payable from Central Government to the billing authority, in respect of 2023-24 – in other words, it should anticipate the final outturn numbers that will be included in its NNDR3.

Line 9: Transfers/payments to the Collection Fund for end-year reconciliations

Data Cell. Authorities need to enter data (enter a positive no.)

On the basis of the estimates made in NNDR1s, sums that are to be excluded from the rates retention scheme – in respect of the allowance for the cost of collection, designated areas, renewable energy schemes or Shale Oil and Gas schemes – are transferred to the billing authority’s General Fund, or paid to its major precepting authorities, as appropriate. For the purposes of this calculation, the sums transferred or paid, in accordance with the 2023-24 NNDR1, are charged at line 16 below.

At the end of a financial year, following submission of the NNDR3s, these sums are reconciled against outturn figures and, in accordance with the provisions of Regulations 10 – 11 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), the authority will pay, or receive, the amount of any difference.

In line 9, authorities should record any such difference they anticipate will be repaid to the Collection Fund following the reconciliation of 2023-24 NNDR1s and NNDR3s (if there is a difference).

Line 10: Transfers/payments into the Collection Fund in 2023-24 in respect of a previous year’s deficit

Information Cell. Authorities are not required to enter data.

Line 10 is automatically prefilled with the sums paid into the collection fund during 20232-24 in respect of the previous year’s deficit (see Part 1B line 23 [Surplus/Deficit at end of 2022-23] of the 2023-24 NNDR1).

Line 11: Total Other Credits

Information Cell. Authorities are not required to enter data.

Line 11 provides the total other credits to be taken into account in the calculation of the 2023-24 estimated Collection Fund surplus, or deficit.

It is automatically calculated from the entries made in lines 8 – 10. The calculation is the sum of those lines.

Line 12: Transitional protection payments made, or to be made, in 2023-24

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter the amount of the transitional protection payments made, or to be made in respect of 2023-24 in accordance with the Non-Domestic Rating (Transitional Protection Payments) Regulations 2013 (SI 2013/106).

This sum should reflect the authority’s estimate of the transitional protection payment that will be payable to Central Government in respect of 2023-24 – in other words, it should anticipate the final outturn numbers that will be included in NNDR3s.

Line 13: Payments made, or to be made, to the Secretary of State in respect of the central share in 2023-24

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter the amount that they have, to date, paid to central government in respect of its share of business rates income in 2023-24, or anticipate paying to central government, up to and including 31 March 2024.

This is the amount identified on the billing authority’s 2023-24 NNDR1 as the amount due to central government (Part 1B, line 15, column 1 [Non-Domestic Rating Income for 2023-24] of the 2023-24 NNDR1).

Line 14: Payments made, or to be made to, major precepting authorities in respect of business rates income in 2023-24

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter the amount that they have, to date, paid to their major precepting authorities in respect of their share of non-domestic rating income in 2023-24, or anticipate paying to major precepting authorities up to and including 31 March 2024.

This is the amount identified on the billing authority’s 2023-24NNDR1 as the amount to be paid to its precepting authorities during 2023-24 (see Part 1B, line 15 [Non-Domestic Rating Income for 2023-24] columns 3 and 4 of the 2023-24 NNDR1).

Line 15: Transfers made, or to be made, to the billing authority’s General Fund in respect of business rates income in 2023-24

Data Cell. Authorities need to enter data (enter a negative no.)

Authorities should enter the amount that they have, to date, transferred to their General Fund in respect of their share of non-domestic rating income or anticipate transferring to their General Fund up to and including 31 March 2024.

This is the amount identified on the billing authority’s 2023-24 NNDR1 as the amount to be transferred during 2023-24 (see Part 1B, line 15 Column 2 [Non-Domestic Rating Income for 2023-24] of the 2023-24 NNDR1).

Line 16: Transfers made, or to be made, to the billing authority’s General Fund; and payments made, or to be made, to a precepting authority in respect of disregarded amounts in 2023-24

Data Cell. Authorities need to enter data (enter a negative no.)

On the basis of the estimates made in NNDR1s, sums that are to be excluded from the rates retention scheme in respect of the allowance for the cost of collection, City of London offset, designated areas, renewable energy or Shale Oil and Gas schemes, are transferred to the billing authority’s General Fund, or paid to its major precepting authorities, as appropriate.

In line 16, authorities should enter the amount that they have, to date, transferred to their General Fund or paid to their major precepting authorities or anticipate transferring or paying up to and including the 31 March 2024.

This is the total amount identified on the billing authority’s 2023-24 NNDR1 as being deductible in respect of the cost of collection, City of London offset, designated areas renewable energy and Shale Oil and Gas schemes (see Part 1B, lines 16-22 [Other Income for 2024-25] of the 2023-24 NNDR1).

Line 17: Transfers/payments from the Collection Fund for end-year reconciliations

Data Cell. Authorities need to enter data (enter a negative no.)

For the purposes of the calculation of the estimated Collection Fund balance to be made in this part of the form, the sums paid, or transferred in accordance with the 2023-24 NNDR1 are charged at line 16.

At the end of a financial year, following submission of the NNDR3s, these sums will be reconciled against outturn figures and, in accordance with the provisions of Regulations 10 – 11 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (As Amended) (SI 2013/452), the billing authority will pay or receive the amount of any difference.

In line 17, authorities should anticipate any sum that will be paid, or transferred, from, the Collection Fund following the reconciliation of 2023-24 NNDR1s and NNDR3s (if there is a difference).

Line 18: Transfers/payments made from the Collection Fund in 2023-24 in respect of a previous year’s surplus

Information Cell. Authorities are not required to enter data.

Line 18 is automatically prefilled with the sums paid from the collection fund during 2023-24 in respect of the previous year’s surplus (see Part 1B, line 23 of the 2023-24 NNDR1).

Line 19: Total Other Charges

Information Cell. Authorities are not required to enter data.

Line 19 provides the total other charges to be taken into account in the calculation of the 2022-23 Collection Fund surplus, or deficit.

It is automatically calculated from the entries made in lines 12 – 18. The calculation is the sum of those lines.

Line 20: Opening balance plus total credits, less total charges

Information Cell. Authorities are not required to enter data.

Line 20 provides the figure for the estimated surplus, or deficit on the Collection Fund.

It is automatically calculated from the data entered in this Part of the form. The calculation is line 1 [Opening Balance] plus line 7 [Total business rates credits and charges] plus line 11 [Total Other Credits] plus line 19 [Total Other Charges].

Apportionment of the estimated surplus/deficit

Line 21: % for distribution of prior year surplus/deficit

Information Cell. Authorities are not required to enter data.

Line 21 shows the percentage shares used to distribute the prior-year surplus or deficit. They are the shares due to authorities under the business rates retention scheme in respect of 2022-23.

Line 22: Total prior year surplus/ deficit

Information Cell. Authorities are not required to enter data.

Line 22 shows the total prior-year surplus/deficit. Column 5 is calculated from lines 1, 10 and 18. The calculation is line 1 plus line 10 plus line 18. The figure in column 5 is apportioned between central government and authorities in columns 1 to 4, according to the percentage shares in line 21.

Line 23: % for distribution of in-year surplus/deficit

Information Cell. Authorities are not required to enter data.

Line 23 shows the percentage shares used to distribute the in-year surplus or deficit. They are the shares due to authorities under the business rates retention scheme in respect of 2023-24.

Line 24: In-year surplus deficit

Information Cell. Authorities are not required to enter data.

Line 25 shows the in-year surplus deficit. Column 5 is calculated from lines 20 and 22, The calculation is line 20 minus line 22. The figure in column 5 is apportioned between central government and authorities in columns 1 to 4, according to the percentage shares in line 23.

Line 25: Total

Information Cell. Authorities are not required to enter data.

Line 25 adds together the sums due in lines 22 and 24 under each column, in order to show the total amounts due to, or from authorities in respect of the total estimated surplus/deficit.

These amounts must be paid to or from the Collection Fund during the course of 2024-25. A negative figure indicates an amount to be paid by Central government or authorities into the Collection Fund. A positive figure indicates an amount to be paid to central government or authorities from the Collection Fund.

1. A billing authority’s major precepting authorities (if any) are a county council, or single purpose Fire and Rescue Authority that exercises functions within the billing authority’s area and, for London billing authorities, the Greater London Authority. Police and Crime Commissioners are also major precepting authorities but are not within the rates retention system. ↩