Explanatory note

These Regulations, which are made under Part III of the Local Government Finance Act 1988, make provision for the collection and enforcement of non-domastic rates arising in relation to those whose names appear on a central rating list by virtue of a designation under regulations under section 53 of that Act, and related matters.

Regulations 2 to 9 are principally concerned with the billing of such persons. They require, amongst other matters, the Secretay of state to serve demand notices each year on central ratepayers (regulations 3 to 6) identifying the payments to be made, and provide for certain of such payments to be made by instalments during the year (regulation 7 and the Schedule). Where a person fails to pay an instalment in accordance with the Schedule, in certain cases the unpaid balance of the Secretary of State’s estimate of the amount payable for the year will become payable immediately (regulation 8). Regulation 9 provides for the final adjustment of amounts payable under notices given under the Regulations.

Regulation 10 makes provision for the enforcement of sums due under regulations 2 to 9. Amounts payable to the Secretary of State, or repayable by him, are recoverable in a court of competent jurisdiction. Regulation 10 further provides that matters which may be raised by way of appeal to a valuation and community charge tribunal may not be raised in proceedings for recovery before the court; and provides for the proof of the contents of the central rating list in such proceedings.

Regulation 11 makes appropriate modifications to regulation 24 of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 so as to enable the enforcement of outstanding central rate liabilities in the administration of a ratepayer’s estate on the death of the ratepayer.