{
  "url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989/schedule-1B/paragraph-18",
  "json_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989/schedule-1B/paragraph-18.json",
  "legislation": "uksi/1989/1058",
  "legislation_title": "The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-local-lists-regulations-1989",
  "path": "schedule/1B/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Adjustments during the financial year beginning on 1st April 2009",
  "text": "(1) This paragraph applies where—\n(a) a deferral notice has been served on a ratepayer under paragraph 14;\n(b) on a day falling within the financial year beginning on 1st April 2009 (“the relevant day”) any factor or assumption used to determine the notional deferrable amount or the actual deferrable amount, or by reference to which the estimate of the amount mentioned in paragraph 14(1)(a) was made, is shown to be false; and\n(c) on the relevant day the conditions mentioned in section 43(1) or those mentioned in section 45(1) of the Act are fulfilled as regards the ratepayer and the hereditament to which the deferral notice relates.\n(2) The billing authority shall, on or as soon as practicable after the relevant day—\n(a) make a revised estimate of the amount payable for the financial year beginning on 1st April 2009 in relation to the hereditament on the assumption mentioned in regulation 6(1) and as if the notice mentioned in that provision were the notice mentioned in sub-paragraph (e);\n(b) recalculate the notional deferrable amount;\n(c) recalculate the actual deferrable amount and the non-deferrable amount under paragraph 13;\n(d) adjust the instalments (if any) payable in the financial year beginning on 1st April 2009 on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (3); and\n(e) serve a notice on the ratepayer which must state—\n(i) the amount of the revised estimate mentioned in sub-paragraph (a);\n(ii) the amount of any remaining instalment;\n(iii) the amount of the deferrable amount payable in the financial year beginning on 1st April 2010 under paragraph 19; and\n(iv) the amount of the deferrable amount payable in the financial year beginning on 1st April 2011 under paragraph 19.\n(3) The aggregate amount of the remaining instalments payable shall be equal to the amount by which the revised non-deferrable amount calculated under sub-paragraph (2)(c) exceeds the aggregate amount of the instalments payable under the notice before the adjustment day; and the amount of each remaining instalment (if there are more than one) shall be calculated in accordance with paragraph 1(4) and (5) of Schedule 1 as if references in those provisions to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.\n(4) If the revised non-deferrable amount calculated under sub-paragraph (2)(c) exceeds the aggregate amount of the instalments payable under the notice before the adjustment day, but no instalments are payable under it on or after that day, the amount of the excess shall be due from the ratepayer to the billing authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of service of the notice served under sub-paragraph (2)(e) as is specified in it; and if in any case the revised non-deferrable amount is less than the aggregate amount of the instalments payable before the adjustment day, any overpayment in respect of any liability of the ratepayer under Part II of these Regulations—\n(a) shall be repaid if the ratepayer so requires; or\n(b) in any other case shall either (as the billing authority determines) be repaid or credited against any subsequent liability of the ratepayer to pay anything to the authority by way of non-domestic rate.\n(5) Where a further adjustment falls to be made under this paragraph after the service of a notice under sub-paragraph (2)(e)—\n(a) this paragraph shall apply as if (so far as the context permits) references to the deferral notice and to amounts in respect of instalments payable under it were references to the notice under sub-paragraph (2)(e) and to amounts in respect of instalments payable under it, as previously adjusted under this paragraph; and\n(b) in calculating the aggregate amount of instalments payable under a notice before the adjustment day, there shall not count as so payable any amount in respect of such instalments which has fallen to be repaid (or credited) under paragraph 10(4) of Schedule 7 to the Act or (on the occasion of the service of a previous notice under sub-paragraph 2(e)) under sub-paragraph (4), or has been paid or credited by way of interest under the Non-Domestic Rating (Payment of Interest) Regulations 1990.\n(6) In this paragraph “the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2)(e) is issued.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1B inserted (E.) (31.7.2009) by The Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 (S.I. 2009/1597), reg. 1, Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1058/schedule/1B/paragraph/18",
    "retrieved_at": "2026-10-29T15:42:08.310200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}