The Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023

Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

9.—(1) Schedule 2 (matters to be contained in rate demand notices and publication of explanatory notes) to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003(1) is amended as follows.

(2) In Part 1—

(a) in paragraph 4—

(i) for the words from “an order” to “the 1988 Act is” substitute “regulations under paragraph 1(2) of Schedule 4ZB to the 1988 Act are”;

(ii) for “the order” substitute “the regulations”;

(b) in paragraph 5—

(i) for “section 45A” substitute “paragraph 2 of Schedule 4ZB to the 1988 Act”;

(ii) for “section 45(4)” substitute “paragraph 1(1)(a) of Schedule 4ZB to the 1988 Act”;

(c) in paragraph 6—

(i) in sub-paragraph (a), for “section 43(4A) or (5) of” substitute “paragraph 2(1)(a) or 4(1)(a) of Schedule 4ZA to”;

(ii) in sub-paragraph (b), for “section 44(2) and (2A) of” substitute “paragraph 10(2) and (2A), or paragraph 10(2) to (2C), of Schedule 4ZA to(2)”;

(iii) in the words after sub-paragraph (c)—

(aa) for “section 43(4)” substitute “paragraph 1(a) of Schedule 4ZA to the 1988 Act”;

(bb) for “section 44(2)” substitute “paragraph 10(2) of Schedule 4ZA to that Act”.

(3) In Part 2—

(a) in the opening paragraph, for paragraph (a) substitute—

“(a) in paragraph 6(a) for the words from “calculated” to “4(1)(a)” there were substituted “determined in accordance with paragraph 5”, and”;

(b) in the note headed “Rate Relief for Businesses in Rural Areas”—

(i) for “a discount” substitute “full relief”;

(ii) omit the words from “An eligible” to “eligible ratepayers.”.

(1)

S.I. 2003/2613; relevant amending instruments are S.I. 2008/387, 2010/187, 2013/694, 2015/427, 2016/316, 2017/39, 2018/92, 2019/101, 2020/133 and 2023/13.

(2)

Section 44A(7) and (9) of the Local Government Finance Act 1988 modifies paragraph 10(2) of Schedule 4ZA when the conditions in subsections (6) or (8) are met. Section 44A(6) to (9) was amended by paragraph 2 of the Schedule to the Non-Domestic Rating Act 2023.