The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Coronavirus) (Amendment) Regulations 2020
This instrument amends the Non-Domestic Rating (Rates Retention) Regulations 2013 (“Rates Retention Regulations”) and the Non-Domestic Rating (Transitional Payments Protection) Regulations 2013 (“TPP Regulations”). This instrument defers the payment of some instalments of the “central share” of non-domestic rating income by billing authorities. This instrument also changes the dates by which billing authorities must make and certify end-of-year calculations required for the business rates retention and transitional protection payment regimes.