Explanatory note

These Regulations prescribe information to be supplied by local authorities which are billing authorities for non-domestic rates to valuation officers for the purposes of paragraph 6(1A) of Schedule 9 to the Local Government Finance Act 1988. The information listed at regulation 3(2) is to be provided by an authority to the valuation officer for the authority on a quarterly basis.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. The impact on the public sector is minimal.