{
  "url": "https://openlegislation.uk/non-domestic-rating-and-business-rate-supplements-england-amendment-regulations-2011/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-and-business-rate-supplements-england-amendment-regulations-2011/note.json",
  "legislation": "uksi/2011/255",
  "legislation_title": "The Non-Domestic Rating and Business Rate Supplements (England) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-and-business-rate-supplements-england-amendment-regulations-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nIn England, the Business Rate Supplements Act 2009 gave levying authorities – county councils, district councils in areas where there is no county council, and the Greater London Authority – the power to levy a supplement (a “BRS”) on the national non-domestic rate with effect from 1st April 2010.\nIn areas where a single local authority performs all local authority functions, that local authority will be both the levying authority for a BRS and the billing authority. In areas where there remain two tiers of local government, the county council will be the levying authority and functions of the billing authority will be performed by the district councils in the area or, in London, by the London borough councils and the Common Council of the City of London.\nThese Regulations make amendments to existing Regulations, which currently provide that a billing authority must pay interest on refunds of non-domestic rates to ratepayers where ratepayers have been found to have overpaid their rates, as a result of an alteration to the rating list. The amendments will extend this provision to cover the BRS, so that a billing authority must pay interest on refunds of BRS where an overpayment has been made for the same reason.\nThe Regulations also make a technical amendment to the Business Rate Supplements (Transfers to Revenue Accounts) (England) Regulations 2009.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/255/note",
    "retrieved_at": "2026-10-29T02:18:19.817533+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}