The clause sets out which authority is responsible for calculating the amount to be paid by each person liable to pay the supplement. Subsection (1) requires billing authorities that are also levying authorities to calculate the chargeable amount. Subsection (2) applies the section to lower-tier billing authorities that have been given notice by a levying authority under clause 18 or 19. Subsection (3) requires lower-tier billing authorities to calculate the chargeable amount payable by each liable person where they have been given notice by a levying authority under clause 18 or 19. Subsection (4) disapplies the requirement under subsection (3) on billing authorities to calculate the chargeable amount in the case of a variation of a supplement, unless the variation requires new calculations to be made. Subsection (5) explains how calculations under this clause are to be made.
In developing these proposals, the Government have ensured that the arrangements are as consistent as possible with the current procedures for business rates. That will minimise any additional burden on local authorities.