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The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009

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Title, application and commencement

1.  These Regulations, which apply to Wales, may be cited as the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009 and come into force on 28 August 2009.

Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

2.—(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(1) are amended as follows.

(2) After regulation 7B (Deferred payments: special provision in relation to financial years beginning on 1 April 2009, 2010 and 2011) insert—

“Deferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011

7C.  Schedule 1D which contains special provision in relation to payments under demand notices relating to financial years beginning on 1 April 2009, 1 April 2010 and 1 April 2011, must have effect.”.

(3) After Schedule 1C, insert Schedule 1D set out in Schedule 1 to these Regulations.

Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989

3.—(1) The Non-Domestic Rating (Collection and Enforcement) (Central List) Regulations 1989(2) are amended as follows.

(2) After regulation 7 (payments under demand notices: further provision) insert—

“Deferred payments: special provision in relation to Wales for the financial years beginning on 1 April 2009, 2010 and 2011

7B.  Schedule 1B, which contains special provision in relation to payments under demand notices relating to financial years beginning on 1 April 2009, 1 April 2010 and 1 April 2011, must have effect.”.

(3) After Schedule 1A insert Schedule 1B set out in Schedule 2 to these Regulations.

Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

4.—(1) The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(3) must apply in relation to the financial years beginning on 1 April 2010 and 1 April 2011 as if for the definition of “the relevant year” in regulation 2 (Interpretation) there were substituted—

  • ““the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1 April 2010 or 1 April 2011 (as the case may be);”.

Modification of the Non-Domestic Rating Contributions (Wales) Regulations 1992

5.  For the financial year beginning on 1 April 2009, regulation 6 (recalculation of provisional amounts) of the Non-Domestic Rating Contributions (Wales) Regulations 1992(4) shall have effect as if there were omitted paragraphs (2)(b) and (4).

Brian Gibbons

Minister for Social Justice and Local Government, one of the Welsh Ministers

31 July 2009

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