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Regulation 6 Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Original text. Later amendments are not shown.

(1)

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows.

(2)

In regulation 3(1) (interpretation and application of Part 2) for the definition of “the amount payable” substitute—

  • ““the amount payable”—

    1. (a)

      for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a billing authority and a hereditament in England means—

      1. (i)

        the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under—

        1. (aa)

          section 43 or 45f1 of the Act, whether calculated by reference to any provision of or made under Schedule 4ZA, 4ZB or 7Af2 to the Act or by reference to an amount or rules determined or prescribed under section 47(1)(a), 57A(3)(a) or 58(3)(a)f3 of the Act, and

        2. (bb)

          section 11 of the BRS Act, whether calculated by reference to section 13 of the BRS Actf4 (chargeable amount) or determined in accordance with rules set by the levying authority under section 15 of the BRS Act (BRS relief), or

      2. (ii)

        where an amount falls to be credited by the billing authority against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in paragraph (i) above exceeds the amount falling to be so credited;

    2. (b)

      for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a billing authority and a hereditament in Wales means—

      1. (i)

        the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under section 43 or 45 of the Act, whether calculated—

        1. (aa)

          by reference to any provision of or made under Schedule 4ZA, 4ZB or 7A to the Act;

        2. (bb)

          by reference to an amount determined or prescribed under section 47(1)(a) or 58(3)f5 of the Act;

        3. (cc)

          as a result of applying sections 63F to 63L of the Act (so far as relevant) and regulations under section 63H(1)(a) of the Act, or

      2. (ii)

        where an amount falls to be credited by the billing authority against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in paragraph (i) above exceeds the amount falling to be so credited;”.

(3)

In regulation 5(1) (service of demand notices)—

(a)

in sub-paragraph (a), after “sub-paragraph (b)” insert “or (c)”;

(b)

at the end of sub-paragraph (b), for “.” substitute “, or”;

(c)

after sub-paragraph (b) insert—

“(c)

if a billing authority in Wales has given notice under section 63K(1) of the Act to a person who is to be treated as liable as regards the hereditament concerned under section 43 or 45 of the Act, the first day after—

(i)

the time limit for requesting a review under section 63K(4) has expired, or

(ii)

if a notice under section 63K(1) of the Act has been confirmed following a review, the time limit for appealing the notice under section 63L has expired.”

Annotations

Footnotes

f1

Section 43 was amended by paragraph 60 of Schedule 13 to the Local Government Finance Act 1992 (c. 14) and section 1(1) of the Non-Domestic Rating Act 2023 (c. 53). Section 45 was amended by paragraph 23 of Schedule 5 to the Local Government and Housing Act 1989, paragraph 1 of Schedule 2 to the Rating (Empty Properties) Act 2007 (c. 9), section 2 of the Non-Domestic Rating Act 2023, and paragraph 1(4) of the Schedule to the Local Government Finance (Wales) Act 2024.

f2

Schedules 4ZA and 4ZB were inserted into the Local Government Finance Act 1988 by sections 1(3) and 2(4) of the Non-Domestic Rating Act 2023 respectively. Schedule 7A was inserted by paragraph 40 of Schedule 5 to the Local Government and Housing Act 1989.

f3

Section 47(1)(a) was amended by paragraph 65(1) of Schedule 13 to the Local Government Finance Act 1992 and section 69(2) of the Localism Act 2011 (c. 20). Section 57A was inserted by section 65(1) of the Local Government Act 2003. There are other amendments not relevant to these Regulations. Sections 57A(3)(a) and (b) and 58(3)(a) and (b) were substituted by paragraphs 4(b) and 5(b) of the Schedule to the Non-Domestic Rating Act 2023 respectively, but the definition of “the amount payable” in the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 as it applies in relation to England has not been amended accordingly.

f4

“BRS” is defined in S.I. 1989/1058 as the Business Rate Supplements Act 2009 (c. 7). Section 11 was amended by paragraph 13(2) of the Schedule to the Non-Domestic Rating Act 2023 (“the 2023 Act”). Section 13 was amended by section 2(2)(a) of the Non-Domestic Rates (Public Lavatories) Act 2021 (c. 13) and paragraph 13(4) of the Schedule to the 2023 Act.

f5

Section 58(3) was substituted by paragraph 5(b) of the Schedule to the Non-Domestic Rating Act 2023.