(This note is not part of the Regulations)
These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613) (“the 2003 Regulations”) in relation to non-domestic rating demand notices only.
Schedule 2 to the 2003 Regulations sets out matters that must be included in a demand notice for non-domestic rates as well as explanatory notes which are required to be published on an authority’s website. A billing authority other than the Common Council of the City of London or a rural settlement authority must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 7 of Part 1 of Schedule 2. The Common Council of the City of London must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 3 of Part 3 of Schedule 2.
These Regulations amend the explanatory notes in Parts 1 and 3 of Schedule 2 to reflect recent changes to non-domestic rating reliefs as announced in the 2017 Spring and Autumn Budgets and to improve the text in some places.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.