# The Non-Domestic Rating (Levy and Safety Net) Regulations 2013, Regulation 8: Safety net on account


(1) A payment on account is to be made in 10 instalments such that—
(a) the first instalment is payable on the 30th April; and
(b) the subsequent instalments are payable on the 19th day of each of the following 9 months starting in May.
(2) The first and last instalments are each to be of 8 per cent of the amount payable, and each other instalment is to be 10.5 percent of the amount payable.
(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.
(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111534502/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.