The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Regulation 7(1)

SCHEDULE 1 NON-DOMESTIC RATE INSTALMENT SCHEME

PART I payment of the aggregate amount

1.—(1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3.

(2) The aggregate amount is to be payable in monthly instalments, the number of such instalments being 10 or, if less, the number of whole months remaining in the relevant year after the issue of the notice less one.

(3) The months in which the instalments are payable must be uninterrupted, but subject to that (and to paragraph 4) are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.

(4) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of a pound, the instalments shall be of that amount.

(5) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where–

• rounded up or down (as the case may be) to the nearest multiple of a pound,

,

• C is equal to the aggregate amount, andD is equal to the number of instalments to be paid.

2.  Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

3.—(1) If amounts calculated in accordance with paragraph 1 would produce an amount for an instalment of less than £50, the demand notice may require the aggregate amount to be paid–

(a) where the aggregate amount is less than £100, in a single instalment payable on such day as is specified in the notice, or

(b) where the aggregate amount is equal to or greater than £100, by a number of monthly instalments equal to the greatest whole number by which £50 can be multiplied to give a product which is less than or equal to the aggregate amount.

(2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted, but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 1 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

(3) Paragraph 1(4) and (5) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 1(2).

4.  The demand notice shall be issued at least 14 days before the day on which the first instalment is due under it.

5.  In this Part “the aggregate amount” means the amount of the estimate referred to in regulation 6(1), or if pursuant to regulation 4(3) the demand notice relates to more than one hereditament for which such an estimate is made, the aggregate of the amount of those estimates.

PART II cessation and adjustment of instalments

6.—(1) This paragraph applies where the demand notice has been served on a ratepayer by a charging authority, and in respect of a day (“the relevant day”) after its issue neither the conditions mentioned in section 43(1) nor those mentioned in section 45(1) of the Act are fulfilled (or, as the case may be, would be fulfilled if a list sent under section 41(5) of the Act were in force) as regards the ratepayer and the hereditament to which the notice relates.

(2) Subject to sub-paragraphs (5) and (6), no payments of instalments falling due after the relevant day are payable under the notice in relation to the hereditament.

(3) The charging authority shall on the relevant day or as soon as practicable after that day serve a notice on the ratepayer stating the amount payable in relation to the hereditament for the period in the relevant year up to the relevant day.

(4) If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day in relation to the hereditament, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment in respect of any liability of the ratepayer under Part II of these Regulations–

(a) shall be repaid if the ratepayer so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the ratepayer to pay anything to it by way of non-domestic rate.

(5) If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due in relation to the hereditament on or before the relevant day, the difference between the two shall be due from the ratepayer to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under that sub-paragraph as is specified in it.

(6) If this paragraph applies in relation to a demand notice, and after the relevant day the conditions mentioned in section 43(1) or 45(1) of the Act are fulfilled again in the relevant year as regards the ratepayer and the hereditament concerned, a further notice shall be served on him requiring payments with respect to the amount payable in relation to the hereditament for the period in the relevant year beginning with the day in respect of which the conditions are so fulfilled again; and regulations 5 to 8 (and, so far as applicable, this Schedule) shall apply to the further notice with respect to that period as if it were a demand notice and the conditions had not previously been fulfilled.

7.—(1) This paragraph applies where the demand notice has been served on a ratepayer by a charging authority, any factor or assumption by reference to which the estimate made under regulation 6(1) for the purpose of the notice was calculated is shown to be false in respect of a day (“the relevant day”), and the event mentioned in paragraph 6(1) above has not occurred as regards the hereditament to which the notice relates.

(2) The charging authority shall on or as soon as practicable after the relevant day–

(a) serve a notice on the chargeable person which is to state the amount of the revised estimate mentioned in sub-paragraph (3), and

(b) adjust the instalments (if any) payable on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (4).

(3) The amount is the revised estimate of the charging authority of the amount payable for the relevant year in relation to the hereditament made on the assumption mentioned in regulation 6(1) and as if the notice mentioned in that provision were the notice referred to in sub-paragraph (2) above.

(4) The aggregate amount of the remaining instalments payable shall be equal to the amount by which the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day; and the amount of each remaining instalment (if there are more than one) shall be calculated in accordance with paragraph 1(4) and (5) as if references in those provisions to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.

(5) If the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day, but no instalments are payable under it on or after that day, the amount of the excess shall be due from the chargeable person to the charging authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under sub-paragraph (2) as is specified in it; and if in any case the revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, any overpayment in respect of any liability of the ratepayer under Part II of these Regulations–

(a) shall be repaid if the ratepayer so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the ratepayer to pay anything to it by way of non-domestic rate.

(6) Where a notice has been given under sub-paragraph (2), in the operation of this paragraph as respects any further notice that may fall to be given under it, references in this paragraph to the demand notice and to amounts in respect of instalments payable under it shall be construed (so far as the context permits) as references to the demand notice, and amounts in respect of instalments payable under the notice, as from time to time previously adjusted under this paragraph; and in calculating the aggregate amount of instalments payable under a demand notice before the adjustment day for the purposes of sub-paragraphs (4) and (5) in consequence of the calculation of the revised estimate mentioned in sub-paragraph (3), there shall not count as so payable any amount in respect of such instalments which has fallen to be repaid (or credited) under paragraph 10(4) of Schedule 7 to the Act or (on the occasion of the giving of a previous notice under sub-paragraph (2)) under sub-paragraph (5) above.

(7) In this paragraph “the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2) is issued.

8.  If pursuant to regulation 4(3) the demand notice relates to more than one hereditament for which such an estimate as is referred to in regulation 6(1) is made–

(a) references in paragraphs 6(1) to (5) and 7(1) and (3) to “the hereditament” shall be construed as references to all the hereditaments, so that paragraph 6 applies only if the event mentioned in sub-paragraph (1) of that paragraph has occurred in relation to all of them,

(b) the relevant day shall be determined for the purposes of paragraph 6 by reference to the hereditament with respect to which the conditions referred to in sub-paragraph (1) of that paragraph were (or, as the case may be, would be) last fulfilled,

(c) the reference to “the hereditament concerned” in paragraph 6(6) shall be construed as a reference to any of the hereditaments concerned, and

(d) where neither the conditions mentioned in section 43(1) nor those mentioned in section 45(1) of the Act are fulfilled with respect to a hereditament to which the notice relates but paragraph 6 does not apply by virtue of paragraph (a) above, references in paragraph 7 to the revised estimate mentioned in sub-paragraph (3) of that paragraph shall be construed insofar as concerns that hereditament as references to the amount payable in relation to the hereditament for the period in the relevant year up to the day on which the conditions were last fulfilled.

9.  More than one adjustment of amounts paid or payable under a demand notice may be made under this Part as the circumstances require.

Regulations 13(1) and 17(1)

SCHEDULE 2 ENFORCEMENT: PRESCRIBED FORMS

FORM A LIABILITY ORDER IN RESPECT OF A NON-DOMESTIC RATERegulation 12 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

FORM B LIABILTY ORDER IN RESPECT OF A NON-DOMESTIC RATERegulation 12 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

FORM C WARRANT OF COMMITMENTRegulation 16 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Regulation 14(2)(b)

SCHEDULE 3 CHARGES CONNECTED WITH DISTRESS

1.  The sum in respect of charges connected with the distress which may be aggregated under regulation 14(2) shall be as set out in the following Table–

(1)	(2)
Matter connected with distress	Charge
AFor making a visit to premises with a view to levying distress (whether the levy is made or not):	Reasonable costs and fees incurred, but not exceeding an amount which, when aggregated with charges under this head for any previous visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is not greater than the relevant amount calculated under paragraph 2(1) with respect to the visit.
BFor levying distress:	An amount (if any) which, when aggregated with charges under head A for any visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is equal to the relevant amount calculated under paragraph 2(1) with respect to the levy.
CFor the removal and storage of goods for the purposes of sale:	Reasonable costs and fees incurred.
DFor the possession of goods as described in paragraph 2(3)–(i)for close possession (the man in possession to provide his own board):(ii)for walking possession:	£4.50 per day.45p per day.
EFor appraisement of an item distrained, at the request in writing of the debtor:	Reasonable fees and expenses of the broker appraising.
FFor other expenses of, and commission on, a sale by auction–(i)where the sale is held on the auctioneer’s premises:(ii)where the sale is held on the debtor’s premises:	The auctioneer’s commission fee and out-of-pocket expenses (but not exceeding in aggregate 15 per cent. of the sum realised), together with reasonable costs and fees incurred in respect of advertising.The auctioneer’s commission fee (but not exceeding 7½ per cent. of the sum realised), together with the auctioneer’s out-of-pocket expenses and reasonable costs and fees incurred in respect of advertising.
GFor other expenses incurred in connection with a proposed sale where there is no buyer in relation to it:	Reasonable costs and fees incurred.

2.—(1) In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means–

(a) where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50,

(b) where the sum due at the time of the visit or of the levy (as the case may be) exceeds that amount, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and ¼ per cent. on any additional sum;

and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.

(2) Where a charge has arisen under head B with respect to an amount, no further charge may be aggregated under heads A or B in respect of that amount.

(3) An authority takes close or walking possession of goods for the purposes of head D of the Table to paragraph 1 if it takes such possession in pursuance of an agreement which is made at the time that the distress is levied and which (without prejudice to such other terms as may be agreed) is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule); and an authority is in close possession of goods on any day for these purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.

3.—(1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound.

(2) In the case of dispute as to any charge under this Schedule, the amount of the charge shall be taxed.

(3) Such a taxation shall be carried out by the registrar of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the debtor to the charging authority shall be added to the sum which may be aggregated under regulation 14(2).

(4) References in the Table to paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.