Explanatory note

Article 3 of this Order amends the Council Tax and Non-Domestic Rating (Electronic Communications)(England) Order 2003 (S.I. 2003/2604) to extend the application of that order to any billing authority that is a county council exercising the functions of a district council in its area pursuant to an order made under section 17 of the Local Government Act 1992. At present, this includes the Isle of Wight.

Article 5 of this Order amends the Non-Domestic Rating (Collection and Enforcement)(Local Lists) Regulations 1989 in relation to England, to include in the definition of “demand notices” a reference to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613).

That will provide for the electronic service by billing authorities on a person who has agreed to accept electronic service, of information required to be supplied when demand notices are served in accordance with the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003. Such provision already exists in relation to information required to be supplied when demand notices are served in accordance with the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 (S.I. 1993/191) by virtue of the definition of “demand notice regulations” in Article 6(b) of the Council Tax and Non-Domestic Rating (Electronic Communications) (England) Order 2003. That definition ought to have included a reference to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003.