Dear NNDR3 contact
Following my email last week with version 2 of the 2014-15 NNDR3 form, a number of you have queried some of the formulae in the form. We have taken your comments on board and made the following changes:
1) Part 3 line 18 – The formula for total mandatory reliefs now includes additional yield from the small business supplement (Part 3 line 10) and adjustments to the yield from the small business supplement in respect of previous years (Part 3 line 11). These had previously been removed from the calculation as it was thought that including them would throw out the reconciliation between gross rates payable and net rates payable at the bottom of Part 3 of the form. However, a number of authorities have queried this change and so we have decided to revert back to the original calculation. As a result, when filling out the reconciliation section at the bottom of Part 3, authorities enter the gross rates payable by ratepayers net of any additional yield from the small business supplement in 2014-15 and in respect of previous years, as this will be included within the figure for mandatory reliefs.
2) Part 3 cells C188 and C189 – The error messages in these cells have now been corrected.
3) Part 4 line 32 column 2 – The formula in this cell has now been corrected.
4) We have amended the data used for 2013-14 in test 16.
Please find attached a revised version (version 3) of the form plus the guidance notes, which contain a small amendment to the guidance for Part 3 line 18 and for the reconciliation section at the bottom of Part 3. This will be available on the gov.uk website at https://www.gov.uk/government/publications/national-non-domestic-rates-return shortly and you should always check this link before you submit the form to ensure you have used the latest version.
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