- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (S.I.1989/1058) (“the Local Lists Regulations”) and the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 (S.I. 1989/2260) (“the Central Lists Regulations”) to make provision for deferred payments. These Regulations also make consequential modifications to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993.
The Local Lists Regulations and the Central Lists Regulations provide for annual rates liability to be discharged in instalments. Until 2009 the instalments were payable in the financial year to which the demand for payment related. The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009 (S.I.2009/2154 (W.179)) (“the 2009 Regulations”) made special provision for the collection of non-domestic rates payable in respect of the financial year beginning on 1 April 2009.
The 2009 Regulations inserted a new Schedule 1D into the Local Lists Regulations and a new Schedule 1B into the Central Lists Regulations to provide that where a ratepayer who was subject to non-domestic rates in respect of the financial year 2009/10 satisfied certain conditions, they could defer payment of a specified proportion of that liability to the financial years beginning on 1 April 2010 and 1 April 2011.
These Regulations make further provision in relation to deferred payments by amending the Local and Central Lists Regulations so as to—
make the same deferred payments facility available in respect of the financial year beginning on 1 April 2012; and
make the deferred payments provisions more general so that if the deferred payments facility is to be made available in future financial years, it can be done so without the need for wholesale amendment of the Local and Central Lists Regulations.
Regulation 8 modifies regulation 6 of the Non-Domestic Rating Contributions (Wales) Regulations 1992 (S.I.1992/3238), enabling billing authorities to recalculate their non-domestic rating contributions as a result of ratepayers deferring payment of rates under these Regulations.
Regulation 9 of these Regulations modifies the definition of “relevant year” in regulation 2 of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 (S.I.1993/252).
Some small typographical errors have been corrected.
The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: