The Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012

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) In regulation 4 (the requirement for demand notices)—

(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3A), different”;

(b) after paragraph (3) insert the following—

“(3A) Where, but for this paragraph, notices would fall to be served in accordance with this Part on a ratepayer of the authority at the same time in relation to—

(a) a financial year not then ended, and

(b) any earlier financial year,

nothing in paragraph (2) shall require a billing authority to serve more than one notice.”; and

(c) after paragraph (4) insert—

“(5) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year.”.

(3) In regulation 7 (payments under demand notices: further provision)—

(a) in paragraph (1), omit “or paragraph 1C”;

(b) omit paragraph (1C);

(c) in paragraph (3), omit “or 1G”; and

(d) in paragraph (4), omit “or 1G”.

(4) In regulation 8(1) (failure to pay instalments)—

(a) in sub-paragraph (b), omit “or 1G”; and

(b) in sub-paragraph (c), omit “or 1G”.

(5) Omit Schedule 1G (small business rate relief: instalment scheme for 2012/13).

(1)

S.I. 1989/1058. Relevant amending instruments are S.I 1993/616, 2010/1656 and 2011/1665. Other amendments have also been made to S.I. 1989/1058 which are not relevant to these Regulations.