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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989. Those instruments provide for the billing, collection and enforcement of non-domestic rates in respect of local rating lists and the central rating list respectively.

In many cases a ratepayer discharges their annual liability for non-domestic rates by instalments. The amendments made by these Regulations make provision so that a ratepayer may pay their non-domestic rates in 12 monthly instalments rather than 10.

A full impact assessment has not been produced for this instrument as no adverse impact on the private or voluntary sector is foreseen and the impact on the public sector is minimal.