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Non-domestic rates - exceptional billing calculations Duty
- Description
- Special provision for the relevant years beginning on 1st April 2021 and 1st April 2022. This paragraph applies to a billing authority where, in the relevant year beginning on 1st April 2021, the exceptional balance the billing authority calculates in accordance with the schedule in Regulations is a negative amount.
Where this paragraph applies for the relevant year beginning on 1st April 2021, a billing authority must:
(a) include in the amount specified an amount equal to two thirds of the exceptional balance expressed as a positive amount;
(b)for the relevant year beginning on 1st April 2022, a billing authority must include in the amount specified an amount equal to one third of the exceptional balance expressed as a positive amount.
- Modified
- 07 Oct 2021
- Status
- Live
- is found in the following lists
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- requires
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