The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990

Joint owners and occupiers

3.—(1) This regulation applies in any case where (apart from this regulation) there would at a particular time be more than one occupier of a hereditament which is shown in a local non-domestic rating list, or of part of such a hereditament, or more than one owner of the whole of an unoccupied heeditament so shown.

(2) Where this regulation applies —

(a) as regards any time in a chargeable financial year when there is only one such owner or occupier, section 43 or 45 of the Act (as the case may be) shall apply (but subject to any amendments to those sections having effect by or under Schedule 7A(1)to the Act in any case and to any amount or rules determined or prescribed under section 47(1)(a) or 58(3)(a) of the Act), and

(b) as regards any time in a chargeable financial year when there is more than one such owner or occupier, the owners or occupiers shall be jointly and severally liable to pay the amount that would have been payable by way of non-domestic rate with respect to that time if there were only one such owner or occupier (as the case may be).

(3) Part II of the principal Regulations (billing) shall have effect to accord with paragraph (2); and in particular a notice which falls to be given under that Part which relates to a time when paragraph (2)(b) applies (or pursuant to regulation 6(1) of the principal Regulations is assumed to apply) may be given —

(a) severally to each or any of the owners or occupiers concerned from whom payment is demanded (in which case references in that Part to “the ratepayer” shall as regards such a notice be construed as references to the owner or occupier to whom it is given, and the notice may also relate to a timein the relevant year when paragraph (2)(a) applies in relation to him and the hereditament concerned), or

(b) where the owners or occupiers concerned are jointly and severally liable as partners or trustees, jointly to the partnership or trust (in which case only a single notice need be given in respect of them and references to “the ratepayer” in that Part shall be construed as regards the notice as references to the partners or trustees jointly).

(4) A notice given to a partnership or trust pursuant to paragraph (3)(b) may be served —

(a) in the case of a partnership, in the manner described in section 233(3)(b) of the Local Government Act 1972(2)(“the 1972 Act”), or

(b) in the case of a trust, by being served on one of the trustees;

and where such a notice as is mentioned in regulation 2(2) of the principal Regulations falls to be served on a partnership, a person having control or management of the partnership business or a trust under this paragraph, the proper address of the partnership, person or trust (as the case may be shall include (as well as the address mentioned in section 233(4) of the 1972 Act) any place of business which is a hereditament to which the notice relates.

(5) Where a notice is given pursuant to paragraph (3)(a) to more than one person in respect of the same amount, the charging authority shall notify that fact to each person to whom notice is so given.

(6) Where a notice given pursuant to paragraph (3)(a) to a ratepayer relates to a time in the relevant year when paragraph (2)(a) applies and a time when paragraph (2)(b) applies (or are assumed to apply), any payment made by the ratepayer under the notice shall be treated as being made towards stisfaction of the amount for which he is solely liable unless and until his liability in respect of that amount is discharged.

(7) For the purposes of any time to which paragraph (2)(b) applies, the requirement in section 43(6), 45(6) and 47(2)(a) of the Act that the ratepayer should be a charity or trustees for a charity is met if one or more of the owners or occupiers jointly and severally liable is a charity or (as th case may be) some or all of them are trustees for a charity.

(8) Where, under Part II of the principal Regulations as applied by this regulation, any sum paid in respect of an amount calculated by reference to paragraph (2)(b) falls to be repaid, it may be repaid to such of the owners or occupiers concerned as the charging authority considers appropriate.

(9) Paragraphs (2)(b) and (8) are without prejudice to any right or duty in law or equity (whether under the terms of any trusts on which the hereditament concerned is held or otherwise) of an owner or occupier who has made a payment, or receives a repayment, in respect of a liability under paragaph (2)(b) to recover all or part of the payment from, or to account for all or part of the repayment to, the other owners or occupiers or any beneficiaries interested in the hereditament; but insofar as in any particular case no such right or duty exists (and the owner or occupier is not himself n consequence of any such provision in law or equity obliged to bear the burden of the payment or entitled to receive the benefit of the payment or contribution), such payments shall be due between the owners or occupiers (as the case may be) as will secure that in respect of a liability falling wthin paragraph (2)(b) the burden or benefit of the payment or repayment accrues to them in equal shares.

(1)

Schedule 7A was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraph 40.

(2)

1972 c. 70