Paragraph 1 Application and interpretationF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1A para. 1(1)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(2)
Sch. 1A para. 2(2)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(a)
Sch. 1A para. 2(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(i)
Sch. 1A para. 2(3)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(3)(b)(ii)
Sch. 1A para. 2A inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2010 reg. 2(4)
Sch. 1A para. 2(2)(b)(ii) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 2(3)(b)(ii) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 2A(1) words substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2A(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)
Sch. 1A para. 2A(4)(a) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(c)
Sch. 1A para. 2A(4)(b) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(d)
Sch. 1A para. 2A(4)(c) word substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(e)
Sch. 1A para. 1(1)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(a)
Sch. 1A para. 1(2)(c) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(2)(b)
Sch. 1A para. 2(2)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(a)
Sch. 1A para. 2(3) words inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(i)
Sch. 1A para. 2(3)(b) substituted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(3)(b)(ii)
Sch. 1A para. 2A inserted by Non-Domestic Rating (Collection and Enforcement) (Local Lists) 2011 reg. 2(4)

(1)

Subject to sub-paragraph (3), this Schedule applies where—

(a)

a ratepayer has been served by a billing authority with one or more demand notices which, taken together, require the payment of rates under section 43 of the Act in respect of 33 months or more, whether consecutive or not, as a consequence of one or more relevant list alterations; and

(b)

the demand notice or notices were served in the financial year beginning on 1st April 2007, 1st April 2008 or 1st April 2009.

(2)

A relevant list alteration is an alteration to a rating list compiled on 1st April 2005—

(a)

which results in a hereditament being shown on that list for the first time;

(b)

which has effect from a day that is at least 33 months prior to the day the alteration is made; and

(c)

which is made on or before 31st March 2010.

(3)

This Schedule does not apply where a relevant list alteration is made as a consequence of—

(a)

a proposal by an interested person made under the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005;

(b)

property previously rated as a single hereditament becoming liable to be rated in parts if the ratepayer was liable to pay an amount in respect of that single hereditament;

(c)

property previously rated in parts becoming liable to be rated as a single hereditament if the ratepayer was liable to pay an amount in respect of one or more of those parts; or

(d)

a hereditament or any part of a hereditament becoming part of a different hereditament if the ratepayer was liable to pay an amount in respect of that original hereditament.

(4)

In this Schedule, “backdated liability” means a ratepayer’s liability under one or more demand notices of the description mentioned in sub-paragraph (1) as regards the period beginning on the day from which a relevant list alteration has effect and ending on the day on which the list alteration is made, to the extent that the liability has not been discharged.

Annotations

Textual amendments

F1: Sch. 1A inserted (E.) (9.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2009 (S.I. 2009/204), reg. 1, Sch.

Notes on Schedule 1A

Extent

E1: This version of this provision extends to England only; a separate version has been created for Wales only for the insertion of Schedule 1A (31.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2009 (S.I. 2009/461), reg. 1, Sch.