12F1

(1)

This paragraph applies where—

(a)

a notice has been served on a ratepayer in accordance with paragraph 19;

(b)

on a day (“the relevant day”) any factor or assumption by reference to which the estimate of the amount mentioned in paragraph 14(1)(a) (for the purposes of the deferral notice) or the revised estimate mentioned in paragraph 18(2)(a) was made is shown to be false; and

(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.

(2)

The billing authority shall, on or as soon as practicable after the relevant day—

(a)

adjust the amounts mentioned in paragraph 19(4) payable under the notice on or after the adjustment day (“the remaining amounts”) so that they accord with the amount mentioned in sub-paragraph (4); and

(b)

serve a notice on the ratepayer which must state—

(i)

the revised amount for which provision is made by sub-paragraph (3);

(ii)

the amount of any remaining instalment; and

(iii)

in the case of a notice which was served in relation to the financial year beginning on 1st April 2010, the revised amount payable in the financial year beginning on 1st April 2011.

(3)

The revised amount mentioned in sub-paragraph (2)(b)(i) is the amount payable for the financial year beginning on 1st April 2009 in relation to the hereditament.

(4)

The aggregate amount of the remaining amounts payable shall be equal to the amount by which the revised amount exceeds the aggregate amount of the instalments payable under the notice before the adjustment day.

(5)

If the revised amount exceeds the aggregate amount of the instalments payable under the notice before the adjustment day, but nothing is 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 issue of the notice served under sub-paragraph (2)(b) as is specified in it; and if in any case the revised 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—

(a)

shall be repaid if the ratepayer so requires; or

(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.

(6)

In this paragraph “the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2)(b) is issued.

Annotations

Textual amendments

F1: 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