Regulation 4 Penalties

(1)

A billing authority must impose a penalty on a person who has been given a section 63K notice where—

(a)

the section 63K notice has not been withdrawn,

(b)

the condition or conditions in paragraph (2) that are relevant are met, and

(c)

the person has failed to pay an amount due in a demand notice served by the billing authority in accordance with regulation 4(1) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989^f1 in consequence of the section 63K notice.

(2)

The conditions are that—

(a)

the time limit for requesting a review under section 63K(4) of the Act has expired and, if the section 63K notice has been confirmed following a review, the time limit for appealing the notice under section 63L(2) of the Act has also expired^f2;

(b)

if the section 63K notice is subject to an appeal under section 63L(2) of the Act, it has been confirmed by a valuation tribunal established under paragraph 1 of Schedule 11 to the Act and the time limit for appealing the notice to the Upper Tribunal has expired^f3;

(c)

if the section 63K notice is subject to an appeal under regulation 56(1)(aa) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023^f4, it has been confirmed by the Upper Tribunal.

(3)

The penalty payable is—

(a)

£500, and

(b)

3% of the rateable value of the hereditament concerned shown in the local list on the date of the section 63K notice.

(4)

Where a billing authority imposes a penalty under this regulation, it must give notice in writing to the person stating—

(a)

the amount of the penalty,

(b)

the reasons for imposing the penalty,

(c)

how payment may be made,

(d)

the period within which payment must be made, which must not be less than 21 days beginning with the day of the notice, and

(e)

the consequences of non-payment including the recovery of any outstanding penalty in accordance with paragraph (5).

(5)

Any outstanding penalty imposed under this regulation may be recovered by the billing authority as a civil debt due to the authority.

Annotations

Footnotes

f1: S.I. 1989/1058, amended by S.I. 1991/141, 1993/616, 2023/1154 (W. 199) and 2024/37 (W. 12); there are other amending instruments but none is relevant to these Regulations.
f2: See section 63L(2) of the Local Government Finance (Wales) Act 2024 and regulation 32(1B) of S.I. 2023/350 (W. 51) (inserted by these Regulations), as to the time limit for making such appeals.
f3: See regulation 56(4) and (5) of S.I. 2023/350 (W. 51) as to the time limit for making such appeals.
f4: S.I. 2023/350 (W. 51); relevant amending instruments are S.I. 2025/1323 (W. 217) and W.S.I. 2026/15.