The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017

Title, commencement and application

1.—(1) The title of these Regulations is the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017.

(2) These Regulations come into force on 13 March 2017.

(3) These Regulations apply in relation to demand notices which relate to financial years beginning on or after 1 April 2017 and are issued by or on behalf of Welsh billing authorities.

Interpretation

2.  In these Regulations—

“the 1988 Act” (“Deddf 1988”) means the Local Government Finance Act 1988;

“the 1992 Act” (“Deddf 1992”) means the Local Government Finance Act 1992(1);

“billing authority” (“awdurdod bilio”) means a Welsh billing authority;

“community council” (“cyngor cymuned”), in relation to a billing authority, means a community council which has power to issue a precept to the billing authority;

“demand notice” (“hysbysiad galw am dalu”) means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(2) which is served by a billing authority or any person authorised by a billing authority to exercise any functions relating to collection of non-domestic rates (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(3) (joint owners and occupiers));

“police and crime commissioner” (“comisiynydd heddlu a throseddu”), in relation to a billing authority, means the police and crime commissioner which has power to issue a precept to the billing authority;

“the relevant year” (“y flwyddyn berthnasol”) means the financial year to which the demand for payment made by the demand notice relates.

Content of demand notices

3.—(1) A demand notice must contain the matters prescribed in Schedule 1.

(2) Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets must be issued together, whether or not attached, so as to comprise one notice.

Invalid demand notices

4.—(1) For the purpose of this regulation an “invalid notice” (“hysbysiad annilys”) means a demand notice that does not comply with regulation 3(1).

(2) A requirement to pay amounts contained in an invalid demand notice applies as if the notice was valid if—

(a) the failure to comply with regulation 3(1) was due to a mistake; and

(b) the amounts required to be paid under the invalid demand notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989.

(3) A billing authority must, as soon as practicable after the mistake is discovered, issue to the ratepayer concerned a statement of the matters prescribed in Schedule 1 which were not contained in the invalid notice.

Demand notices: explanatory, financial and other information

5.—(1) A demand notice must be accompanied by—

(a) the explanatory information in the form of words prescribed in Schedule 2, and

(b) the information prescribed in Part 1 of Schedule 3.

(2) Part 2 of Schedule 3 has effect for the purposes of Part 1 of that Schedule.

(3) Paragraph (1)(b) does not apply where a demand notice is served after the end of the relevant year.

Supply of information by police and crime commissioners

6.—(1) On issuing a precept to a billing authority for a financial year a police and crime commissioner must supply the billing authority with information as to—

(a) the estimates mentioned in paragraph 1 of Part 1 of Schedule 3, and

(b) the matters mentioned in paragraphs 2, 3 and 4 of Part 1 of Schedule 3.

(2) Paragraph (1) does not apply—

(a) where the information would repeat information given as regards a precept issued for the preceding financial year, or

(b) to a substitute precept.

(3) Where a police and crime commissioner has issued a substitute precept to a billing authority the police and crime commissioner must supply the information specified in paragraph (1) in respect of that substitute precept where—

(a) the billing authority notifies the police and crime commissioner that it has set, or proposes to set, an amount of council tax under section 31 of the 1992 Act(4) by reference to the substitute precept, and

(b) the information would not repeat information given as regards a precept issued for the preceding financial year.

Revocation and savings provision

7.  The instruments specified in column (1) of the table in Schedule 4 are revoked to the extent indicated in column (3) but continue to apply to a financial year ending on or before 31 March 2017.

Consequential provision

8.  In regulation 1(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 in the definition of “demand notice regulations”, for “the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(5)” substitute “the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017”.

9.—(1) Article 66 (contents of demand notices—Wales) of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996(6) is amended as follows.

(2) In paragraph (1)—

(a) for the definition of “the 1993 Regulations” substitute—

““the 2017 Regulations” means the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017”; and

(b) for the definition of “rate demand notice” substitute—

““demand notice” has the same meaning as in the 2017 Regulations”.

(3) In paragraph (3), for “1993” substitute “2017”.

(4) In paragraph (3)(b), omit “Part I or, as the case may be, Part II of”.

(5) In paragraph (3)(c), for “Part I” substitute “Part 1”.

10.—(1) Regulation 9 of the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012(7) is amended as follows.

(2) In both the heading and the body of the regulation, for “1993” substitute “2017”.

(3) For “the Collection Regulations” substitute “the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989”.

Mark Drakeford

Cabinet Secretary for Local Government and Finance, one of the Welsh Ministers

8 February 2017