NNDR1 VALIDATION CHECKS 2013-14

NNDR1 VALIDATION CHECKS 2013-14

Please read this note before completing and submitting your NNDR1

1.            The National Non-Domestic Rates Provisional Return (NNDR1) for 2013-14 is designed to calculate and report your authority's provisional calculation of the amount of non-domestic rates it will collect in 2013-14. On receipt of your form, we carry out a number of checks to satisfy ourselves that the form has been completed correctly. Where the data vary significantly from that provided on your NNDR1 (or NNDR2 where applicable) for 2012-13, we seek an explanation for the variance. The Department will always contact the named local authority contact to resolve an error or seek an explanation for all entries that fail our validation checks.

2.            It would be helpful if officers completing the form ensured that the information is checked against the following notes and, where necessary, provide an explanation for data that have failed our validation checks when the form is submitted to us.

NNDR1 Form

3.            Please note that the majority of validation checks and all calculations have been built into the NNDR1 form. The form provides space on the validation sheet for local authorities to comment on any data that have failed the validation checks. Details of the checks that are incorporated in the NNDR1 form are set out below. Please note that, while we have tried to incorporate most of the checks into the validation sheet, we may need to contact local authorities for additional information following the validation on our database.

GENERAL CHECKS

4.            In addition to the Excel copy of the NNDR1 form we require a printed copy of the form, certified and dated by the Chief Financial Officer (CFO) and forwarded to the Department by Thursday 31 January 2013.

ADDITIONAL VALIDATION CHECKS

5.            As the “Title” page of the form states, there are three different coloured input cells in the NNDR1 form:

·         White background, black border

·         White background, green border

·         White background, blue border

White background, black border

6.            These cells are blank for new data - please ensure all of these cells are completed including entering zeroes where applicable.

7.            When these cells have been completed there will be no error messages or formatting visible if the data appear to be valid. If, however, a value has been entered that is not possible (i.e. negative values for some cells), it will either be prevented or the cell will change to red. If any red cells do appear, please amend any invalid data entry.

8.            If a value has been entered that is unlikely the cell will turn yellow and, where possible, a message appears explaining why this has occurred. This is not the same as an error as it is plausible to have a return with yellow cells providing an explanation is given. By clicking on this cell, you will be taken to the appropriate position on the Validation page.

9.            Please then enter the reason for differences in the yellow cell on the Validation page. The explanation cell will turn white once you have entered this detail and you can then click on the green cell below that states “Click here to return to form”. A message will then appear in the appropriate place on the form itself that states “Explanation has been added”.

10.         If an explanation appears in the validation page where one is not required, a message 'Please click here to delete explanation’ will appear in the cells below. By clicking on this cell you will be taken to the appropriate place in the validation page. By deleting all detail in a plum coloured box it will automatically change to grey. You can then click on the green cell below that states “Click here to return to form”.

White background, green border

11.         These cells are all calculations with appropriate formulae and cannot be overwritten as they are locked. However, please check that you are happy with the calculations and make appropriate changes to any cells that feed into the calculations where necessary. Please contact us if you feel that one of these cells is returning an incorrect value.

White background, blue border

12.         This is known data entered by the Department for Communities and Local Government. Please check that you are content with the values - there should be no need to change any of these data.

13.         The cells can be overwritten if you wish to change an entry, however, please ensure that you following any instructions that appear and give the reason for change in the Validation sheet.

General

14.         Validations have also been included on the NNDR1 Supplementary form in and attempt to prevent invalid or implausible values. If one of these occurs a message will appear explaining the reason questioning the data entry. Please follow any instructions to ensure the correct data entry.

Arithmetic Calculations

15.         Before returning the form, please ensure that all arithmetic calculations are correct and that data are specified to the correct number of decimal places. Where possible, the form should be completed to the nearest penny.

16.         On the form, all cells are to two decimal places except for line 36 (Net Rate Yield excluding transitional arrangements but after rate retention adjustments) and line 40 (Net Rate Yield excluding transitional arrangements but after rate retention adjustments) which are rounded to the nearest pound.

Rounding

17.         When rounding to the nearest penny, please use normal rounding conventions (i.e. 0.251 should be rounded to 0.25 or 0.245 rounded to 0.25).

The Department for Communities and Local Government are not allowed to amend NNDR1 forms so please check that all calculations and rounding conventions used are correct before submitting the form.

SPECIFIC VALIDATION CHECKS

Number of Hereditaments and Rateable Value (lines 1 and 2)

18.         The number of hereditaments (line 1) and aggregate rateable value (line 2) on the 2010 Rating List as at 30 September 2012 will be checked against our data from the latest available data from the VOA as at 30 September 2012.

• In line 1, we will accept a difference of up to ±25 in the number of hereditaments.
• In line 2 we will accept a difference of up to ±10% in the aggregate rateable value.

Mandatory Reliefs

19.         We compare the NNDR1 for 2013-14 with the figure provided on the NNDR1 (or NNDR2 where applicable) for 2012-13. Further explanation is required if the figure on your NNDR1 for 2013-14 has changed by more than 25% (either up or down) and the actual difference amounts to more than £25,000.

20.         The supplement to fund small business rate relief scheme for 2013-14 has been set at 0.9p, an increase on the figure used for 2012-13; an adjustment is made within the validation to take account of this. An additional line has been entered into the validation test 3 which takes the amount generated to fund the small business rate relief scheme in 2012-13 and adjusts it to reflect the new supplement.

Discretionary Reliefs

NB From 2013-14 the discretionary relief figure given on the NNDR1 form should be the full amount of relief to be given and not just the amount funded by the pool as in previous years. We will make an adjustment within the validation to take account of this. An additional line has been entered into the validation tests which takes the original 2012-13 relief figure and adjusts it to reflect the new rules.

21.         We compare the NNDR1 for 2013-14 with the adjusted figure provided on the NNDR1 (or NNDR2 where applicable) for 2012-13. Further explanation is required if the figure on your NNDR1 for 2013-14 has changed by more than 25% (either up or down) and the actual difference amounts to more than £10,000.

Department for Communities and Local Government

December 2012