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Non-domestic rating - transitional protection payments Duty
- Description
- Where a transitional relief scheme is in place a local authority (billing authority) must, on 31st January in the preceding year, estimate the amount of its deemed and actual ratings income for the relevant year (as prescribed) and notify the Secretary of State of the estimated amounts. On or before 31st July in the year following a relevant year a billing authority must calculate the amount of its deemed and actual ratings income for the relevant year, arrange for the calculations and amounts to be certified and, if necessary, pay a reconciliation payment (calculated as prescribed).
- Modified
- 07 Oct 2021
- Status
- Live
- is found in the following lists
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- requires
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