The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2004

Amendments to the 2003 Regulations

2.—(1) The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003(1) are amended in accordance with paragraphs (2) to (7).

(2) In paragraph 3 of Part 1 of Schedule 2, for “multiplier” substitute “multipliers”.

(3) In paragraph 5 of Part 1 of Schedule 2, before paragraph (a) insert—

“(aa) the chargeable amount would fall to be calculated under section 43(4A) of the 1988 Act;”.

(4) In paragraph 6 of Part 1 of Schedule 2, for the Explanatory Notes substitute the Explanatory Notes set out in Schedule 1 to these Regulations.

(5) In paragraph (b) of Part 2 of Schedule 2, for the paragraphs under the heading “Rate relief for businesses in rural areas” substitute—

• “Certain types of properties in a rural settlement with a population below 3,000 - the only general store, post office or food shop and with a rateable value of less than £7,000 or the only public house or petrol station and with a rateable value of less than £10,500 - may be entitled to relief. The property has to be occupied and an eligible ratepayer is entitled to relief at 50% of the full charge whilst the local council also has discretion to give further relief on the remaining bill.

• In addition, the local authority can give relief on certain other occupied property in a rural settlement where the rateable value is less than £14,000. Full details can be obtained from the local authority.”.

(6) In paragraph 2 of Part 3 of Schedule 2, for “multiplier” substitute “multipliers”.

(7) In paragraph 3 of Part 3 of Schedule 2, for the Explanatory Notes substitute the Explanatory Notes set out in Schedule 2 to these Regulations.

(1)

S.I. 2003/2613.