Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (“the principal Regulations”) and the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (“the 1990 Regulations”).
Regulation 3(a) amends regulation 5 of the principal Regulations, which makes provision for the service of rate demand notices. The amendment secures that a rate demand notice cannot be served before the billing authority has set amounts of council tax for the year to which the demand notice relates.
Regulation 3(b) amends regulation 14 of the principal Regulations, which makes provision relating to the seizure and sale of goods of a debtor following the making of a liability order in respect of unpaid non-domestic rates. A new paragraph (1A) provides for protection from seizure of certain goods of the debtor.
Regulation 3(c) substitutes a new Schedule for Schedule 3 to the principal Regulations. The Schedule sets out the charges that may be made for matters connected with the seizure and sale of goods for unpaid non-domestic rates. The principal changes are—
the prescription of a charge which varies according to whether a visit where no goods are taken is the first (£15) or second (£12.50). The former provision allowed a charge related to the costs and fees actually incurred, subject to a prescribed maximum;
an increase from £12.50 to £15 in respect of the maximum charge for distress levied for sums due which at the time of the levy do not exceed £100, and on the first £100 of sums due which exceed that amount;
a reduction from 45 pence per day to 10 pence per day for taking walking possession of goods;
an increase from £4.50 per day to £10 per day for taking close possession of goods.
Regulation 4 amends the 1990 Regulations in consequence of the new Schedule substituted by regulation 3. It secures that, where a liability order has been made against joint owners or occupiers, certain of the charges for distress may be levied only once.