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Explanatory Note

(This note is not part of the Regulations)

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 (SI 2003/252) (“the 1993 Regulations”) provide for the contents of rate demand notices, which are issued by billing authorities (borough and county councils) in Wales, and for the information to be supplied when such notices are served by them.

The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2007 (SI 2007/3343 (W.295)) replaced Schedule 2 to the 1993 Regulations which specifies the information to be supplied when rate demand notices are sent by billing authorities.

These Regulations change the specified information to reflect the change made to the Local Government Finance Act 1988 (c. 41) by the Rating (Empty Properties) Act 2007 (c. 9) which provides that, unless the Welsh Ministers order otherwise, the normal liability for an unoccupied hereditament would be the same as for an occupied hereditament.

These Regulations only apply in relation to rates payable after 31 March 2008.