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Business Rate Supplements Act 2009

Business Rate Supplements Act 2009

2009 CHAPTER 7

Commentary on Sections

Involvement of ratepayers, etc.

Section 10: Variations

26.Subsection (1) allows a levying authority to vary a BRS provided the variation is in accordance with the final prospectus, and provided that the variation will not increase the number of persons liable to pay the BRS (subsection (12)).

27.If a variation is not foreshadowed in the final prospectus, subsections (2) to (11) set out the requirements which must be satisfied by a levying authority before it can make the variation. These largely mirror the requirements for imposing a BRS set out in sections 4 to 9, so that, in particular, those who will be affected by the variation are consulted and, where appropriate, given the chance to vote in a ballot.

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