# The Non-Domestic Rates and Community Charges (Timetable) (Scotland) Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations prescribe dates, in relation to the financial year 1989-90 and subsequent financial years, by or before which certain matters relating to the non-domestic rates, the community charges and the community water charges require to be done for the purposes of various enactments.
Regulation 3 of, and Schedule 2 to, the Regulations prescribe, in relation to each of those financial years, a date in the immediately preceding financial year by or before which certain resolutions, requisitions, determinations, estimates, intimations and demands relating to those rates and charges require to be made for the purposes of various enactments. In particular—
(a) 29th January is prescribed as the date before which the amount of the non-domestic rate, the non-domestic water and sewerage rates, the personal community charge and the personal community water charge require to be determined in relation to the following financial year; and
(b) 31st March is prescribed as the date before which demand notices for the payment of community charges and community water charges require to be issued in respect of any liability for those charges for the following financial year.
Regulation 4 prescribes certain dates which are to apply when the amount of the personal community charge of a local authority is reduced in accordance with Schedule 3 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987. These dates are the dates before which—
(a) a district council is required to intimate to its regional council the amount of its personal community charge so reduced and certain other information; and
(b) a demand notice for the reduced community charges requires to be issued.
Regulation 5 revokes, in respect of the financial year 1989-90 and subsequent financial years, regulations 3, 4 and 5 of, and the Schedule to, the Rating (Timetable and Procedures) (Scotland) Regulations 1986 which contain provisions superseded in respect of those years by these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1987/2167/note (the official version)
Page: https://openlegislation.uk/non-domestic-rates-and-community-charges-timetable-scotland-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.