Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20033

1

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20033 are amended as follows.

2

In paragraph (2) of regulation 1 (Citation, commencement and interpretation) after the definition of “billing authority” insert—

  • BRS” means a business rate supplement within the meaning of section 1(1) of the BRS Act;

  • “the BRS Act” means the Business Rate Supplements Act 2009;

  • BRS authority” means a billing authority which is, in respect of the relevant year, required by the BRS Act and any regulations made under that Act to collect sums which are payable by way of BRS by ratepayers in its area;

3

In paragraph (3) of regulation 3 (Content of demand notices, etc)—

a

delete the word “and” at the end of sub-paragraph (b);

b

for the full stop at the end of sub-paragraph (c) substitute “; and”; and

c

after subparagraph (c) insert—

d

served by a BRS authority or an authorised person on behalf of the BRS authority on a person liable to pay BRS to the authority, shall contain the matters mentioned in Part 1 of Schedule 2 as modified by Part 2A or, where the BRS authority concerned is the Common Council, the matters mentioned in Part 3 of Schedule 2 as modified by Part 3A.

4

In Schedule 2 (Matters to be contained in rate demand notices)—

a

after Part 2 insert—

PART 2AModification of Part 1 in Relation to BRS Authorities

1

In relation to BRS authorities, Part 1 shall have effect as if—

a

after paragraph 6 there were inserted—

6A

For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 6B to 6E.

6B

A statement of the address and description of each relevant hereditament in relation to which the ratepayer is liable to BRS.

6C

A statement of the amount of the multiplier for the BRS for the relevant year which, in accordance with section 5 of, and Schedule 1 to, the BRS Act (Information to be included in a prospectus for a BRS), is set out in the final prospectus published by the levying authority which has imposed the BRS on the ratepayer concerned (“relevant levying authority”).

6D

A statement of the amount of the total amount demanded under the notice in respect of the relevant year which is payable by way of BRS for each relevant hereditament in relation to which the ratepayer is liable to BRS.

6E

A statement of the manner in which the amount mentioned in paragraph 6D has—

a

been calculated pursuant to section 13 of the BRS Act (chargeable amount); or

b

where the relevant levying authority has set rules under section 15 of the BRS Act (BRS relief), been determined in accordance with those rules.

b

in the Explanatory Notes set in out in paragraph 7, after the note headed “Non-Domestic Rates” and before the note headed “Rateable Value” there were inserted the following—

Business Rate Supplements

The Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of £50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS.

These/this business rate supplement/s is/are being levied by [insert name of levying authority] in relation to [insert name of project/s to which BRS relates] project/s. Further information may be found in the BRS project prospectus, [title of final prospectus].

b

after Part 3 (Special Authorities) insert—

PART 3AModification of Part 3 in Relation to BRS

1

In relation to the Common Council where the relevant year is a year in which the Common Council is a BRS authority, Part 3 shall have effect as if—

a

after paragraph 2 there were inserted—

2A

For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 2B to 2E.

2B

A statement of the address and description of each relevant hereditament in relation to which the ratepayer is liable to BRS.

2C

A statement of the amount of the multiplier for the BRS for the relevant year which, in accordance with section 5 of, and Schedule 1 to, the BRS Act (Information to be included in a prospectus for a BRS), is set out in the final prospectus published by the levying authority which has imposed the BRS on the ratepayer concerned (“relevant levying authority”).

2D

A statement of the amount of the total amount demanded under the notice in respect of the relevant year which is payable by way of BRS for each relevant hereditament in relation to which the ratepayer is liable to BRS.

2E

A statement of the manner in which the amount mentioned in paragraph 2D has—

a

been calculated pursuant to section 13 of the BRS Act (chargeable amount); or

b

where the relevant levying authority has set rules under section 15 of the BRS Act (BRS relief), been determined in accordance with those rules.

b

in the Explanatory Notes set in out in paragraph 3, after the note headed “Non-Domestic Rates” and before the note headed “Rateable Value” there were inserted the following—

Business Rate Supplements

The Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of £50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS.

These/this business rate supplement/s is/are being levied by [insert name of levying authority] in relation to [insert name of project/s to which BRS relates] project/s. Further information may be found in the BRS project prospectus, [title of final prospectus].