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The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017

W.S.I. 2017/113 · Made 8 February 2017 · Extends to England and Wales

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 31 January 2026.

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Sch. 2 para. 1word substitutedNon-Domestic Rating (Description and Value of Differential Multipliers) 2026 reg. 4

Rating And Valuation, Wales

Made 8 February 2017

Laid before the National Assembly for Wales 10 February 2017

Coming into force 13 March 2017

The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by sections 62, 143(1) and (2) and 146(6) of, and paragraphs 1, 2(2)(ga), (gc), (ge) and (h) and 6A of Schedule 9 to, the Local Government Finance Act 1988f1, and now vested in themf2.

Annotations to the whole text

Footnotes

f1

1988 c. 41. Paragraph 1 of Schedule 9 was amended by Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15). Paragraph 2(2)(g) to (ge) of Schedule 9 was inserted by paragraph 44(2) of Schedule 5 to the Local Government and Housing Act 1989 (c. 42) (“the 1989 Act”). Paragraph 2(2)(h) of Schedule 9 was amended by paragraph 44(3) of Schedule 5 to the 1989 Act and by section 8(3) of the Local Government Finance Act 2012 (c. 17). Paragraph 6A of Schedule 6A was inserted by paragraph 87 of Schedule 13 to the 1992 Act.

f2

The powers of the Secretary of State were transferred, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). The functions of the National Assembly for Wales were subsequently transferred to the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).

Contents

  1. 1Title, commencement and application
  2. 2Interpretation
  3. 3Content of demand notices
  4. 4Invalid demand notices
  5. 5Demand notices: explanatory, financial and other information
  6. 6Supply of information by police and crime commissioners
  7. 7Revocation and savings provision
  8. 8Consequential provision
  9. 9Consequential provision
  10. 10Consequential provision
  11. Signature
  12. Schedule 1: Matters to be contained in demand notices
  13. 1Paragraph 1
  14. 2Paragraph 2
  15. 3Paragraph 3
  16. 4Paragraph 4
  17. 5Paragraph 5
  18. 6Paragraph 6
  19. 7Paragraph 7
  20. Schedule 2Schedule 2
  21. 1Paragraph 1
  22. Schedule 3: Financial and other information
  23. Part 1: Information for supply with demand notices
  24. 1Paragraph 1
  25. 2Paragraph 2
  26. 3Paragraph 3
  27. 4Paragraph 4
  28. 5Paragraph 5
  29. 6Paragraph 6
  30. 7Paragraph 7
  31. 8Paragraph 8
  32. Part 2: Interpretation etc.
  33. 9Paragraph 9
  34. 10Paragraph 10
  35. 11Paragraph 11
  36. 12Paragraph 12
  37. Schedule 4Revocations and savings
  38. Explanatory note

1Title, commencement and applicationI1

(1)

The title of these Regulations is the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017.

(2)

These Regulations come into force on 13 March 2017.

(3)

These Regulations apply in relation to demand notices which relate to financial years beginning on or after 1 April 2017 and are issued by or on behalf of Welsh billing authorities.

2InterpretationI1

In these Regulations—

  • “the 1988 Act” (“Deddf 1988”) means the Local Government Finance Act 1988;

  • “the 1992 Act” (“Deddf 1992”) means the Local Government Finance Act 1992f1;

  • “billing authority” (“awdurdod bilio”) means a Welsh billing authority;

  • “community council” (“cyngor cymuned”), in relation to a billing authority, means a community council which has power to issue a precept to the billing authority;

  • “demand notice” (“hysbysiad galw am dalu”) means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989f2 which is served by a billing authority or any person authorised by a billing authority to exercise any functions relating to collection of non-domestic rates (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990f3 (joint owners and occupiers));

  • “police and crime commissioner” (“comisiynydd heddlu a throseddu”), in relation to a billing authority, means the police and crime commissioner which has power to issue a precept to the billing authority;

  • “the relevant year” (“y flwyddyn berthnasol”) means the financial year to which the demand for payment made by the demand notice relates.

3Content of demand noticesI1

(1)

A demand notice must contain the matters prescribed in Schedule 1.

(2)

Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets must be issued together, whether or not attached, so as to comprise one notice.

4Invalid demand noticesI1

(1)

For the purpose of this regulation an “invalid notice” (“hysbysiad annilys”) means a demand notice that does not comply with regulation 3(1).

(2)

A requirement to pay amounts contained in an invalid demand notice applies as if the notice was valid if—

(a)

the failure to comply with regulation 3(1) was due to a mistake; and

(b)

the amounts required to be paid under the invalid demand notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989.

(3)

A billing authority must, as soon as practicable after the mistake is discovered, issue to the ratepayer concerned a statement of the matters prescribed in Schedule 1 which were not contained in the invalid notice.

5Demand notices: explanatory, financial and other informationI1

(1)

A demand notice must be accompanied by—

(a)

the explanatory information in the form of words prescribed in Schedule 2, and

(b)

the information prescribed in Part 1 of Schedule 3.

(2)

Part 2 of Schedule 3 has effect for the purposes of Part 1 of that Schedule.

(3)

Paragraph (1)(b) does not apply where a demand notice is served after the end of the relevant year.

6Supply of information by police and crime commissionersI1

(1)

On issuing a precept to a billing authority for a financial year a police and crime commissioner must supply the billing authority with information as to—

(a)

the estimates mentioned in paragraph 1 of Part 1 of Schedule 3, and

(b)

the matters mentioned in paragraphs 2, 3 and 4 of Part 1 of Schedule 3.

(2)

Paragraph (1) does not apply—

(a)

where the information would repeat information given as regards a precept issued for the preceding financial year, or

(b)

to a substitute precept.

(3)

Where a police and crime commissioner has issued a substitute precept to a billing authority the police and crime commissioner must supply the information specified in paragraph (1) in respect of that substitute precept where—

(a)

the billing authority notifies the police and crime commissioner that it has set, or proposes to set, an amount of council tax under section 31 of the 1992 Actf1 by reference to the substitute precept, and

(b)

the information would not repeat information given as regards a precept issued for the preceding financial year.

7Revocation and savings provisionI1

The instruments specified in column (1) of the table in Schedule 4 are revoked to the extent indicated in column (3) but continue to apply to a financial year ending on or before 31 March 2017.

8Consequential provisionI1

In regulation 1(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 in the definition of “demand notice regulations”, for “the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993f1” substitute “the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017”.

9Consequential provisionI1

(1)

Article 66 (contents of demand notices—Wales) of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996f1 is amended as follows.

(2)

In paragraph (1)—

(a)

for the definition of “the 1993 Regulations” substitute—

  • ““the 2017 Regulations” means the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017”; and

(b)

for the definition of “rate demand notice” substitute—

  • ““demand notice” has the same meaning as in the 2017 Regulations”.

(3)

In paragraph (3), for “1993” substitute “2017”.

(4)

In paragraph (3)(b), omit “Part I or, as the case may be, Part II of”.

(5)

In paragraph (3)(c), for “Part I” substitute “Part 1”.

10Consequential provisionI1

(1)

Regulation 9 of the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012f1 is amended as follows.

(2)

In both the heading and the body of the regulation, for “1993” substitute “2017”.

(3)

For “the Collection Regulations” substitute “the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989”.

Signature

Mark Drakeford

Cabinet Secretary for Local Government and Finance, one of the Welsh Ministers

1I1

The address and a description of each hereditament to which the demand notice relates (“relevant hereditament”).

2I1

The rateable value shown for each relevant hereditament in the authority’s local non-domestic rating list.

3F1

The non-domestic rating multiplier calculated for the relevant year in accordance with paragraph A15 or, as the case may be, paragraph A14 of Part A2 of Schedule 7 to the 1988 Act.

4I1

Where F1regulations under paragraphs 1(2)(b) and 3(9) of Schedule 4ZB to the 1988 Act are or will be in force on any day in the relevant year, a statement of the days, if any, on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that the conditions mentioned in section 45(1) of the 1988 Actf1 were or would be fulfilled in relation to any relevant hereditament, and a statement that as regards those days the chargeable amount is reduced by the proportion provided for in the F2regulations as compared with the amount it would be if paragraph 1(1)(b) of Schedule 4ZB to the 1988 Actf2 applied to the calculation of the chargeable amount for those days.

5I1

Where F1paragraph 2 of Schedule 4ZB to the 1988 Actf1 applies to any relevant hereditament on any day in the relevant year, a statement as regards those days the chargeable amount is zero under that section and a statement of the amount which would have been demanded if F2F3paragraph 1(1) of Schedule 4ZB to the 1988 Act applied to the calculation of the chargeable amount for those days.

6I1

A statement of the days, if any, on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that—

(a)

the chargeable amount would fall to be calculated under F1paragraph 2(1) or 4(1) of Schedule 4ZA to the 1988 Actf1;

(b)

the chargeable amount would fall to be calculated by reference to F2paragraph 10(2) of Schedule 4ZA to the 1988 Act as substituted by section 44A(7) or (9) of that Actf2; or

(c)

rules under section 47(1)(a) or F358(3) of the 1988 Actf3 would apply;

together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the demand notice is reduced as compared with the amount which would have been demanded if F4paragraph 1 of Schedule 4ZA, without modification, and (so far as is relevant) paragraph 10(2) of Schedule 4ZA without substitution, applied to the calculation of the chargeable amount for those days.

7F1

The demand notice must contain the following paragraphs—

“The Non-Domestic Rating (Provision of Information About Changes of Circumstances) (Wales) Regulations 2026 require a ratepayer for the relevant hereditament shown in a local non-domestic rating list to notify the billing authority when certain changes of circumstances occur. You must notify the billing authority of the date on which any of the following changes occurred, within the period of 60 days of that date—

(a)

you became the ratepayer of the property,

(b)

the property has become occupied and was previously unoccupied (empty), or

(c)

the property has ceased to be occupied (has become empty).

Failure to comply with this requirement may result in liability to a fine of £500. Providing information which is false in a material particular may result in liability on summary conviction to a fine not exceeding level 3 on the standard scale.”

Schedule 2I1

The information given below explains some of the terms which may be used on a non-domestic rate demand and in the supporting information. Further information about liability to non-domestic rates may be obtained from billing authorities.

1

The form of words set out below is prescribed for the purposes of regulation 5—

1I1

The estimates of the billing authority and of the police and crime commissioner of the—

(a)

aggregate of its gross expenditure for the relevant year for all services administered by it;

(b)

allowance appropriate for contingencies and the contributions to or from financial reserves for the relevant year;

(c)

amount of its financial reserves at the end of the relevant year;

(d)

amount of its capital expenditure to be incurred in the relevant year;

(e)

sums payable to it for the relevant year by way of—

(i)

revenue support grant (or, if the amount of such grant falls to be adjusted following the approval by resolution of the National Assembly for Wales of an amending report under section 84L of the 1988 Actf1, the amount which would be so payable but for that report);

(ii)

additional grant;

(iii)

redistributed non-domestic rates; and

(iv)

police grant under section 46 of the Police Act 1996f2;

(f)

aggregate of its gross expenditure for the preceding year for all services administered by it; and

(g)

amount of its financial reserves at the end of the preceding year.

2I1

The amount calculated as its budget requirement for the relevant year—

(a)

by the billing authority under section 32(4) of the 1992 Act; and

(b)

by the police and crime commissioner under section 43(4) of the 1992 Act.

3I1

The amount calculated for the relevant year by the billing authority and the police and crime commissioner as the amount of the difference (whether positive or negative) between—

(a)

the amount of its budget requirement for that year; and

(b)

the amount calculated by it for that year as the amount for item P in section 33(1) or, as the case may be, section 44(1) of the 1992 Actf1.

4I1

The standard spending assessment for the billing authority and the police and crime commissioner for the relevant year.

5I1

The amount of the precept anticipated by the billing authority for the relevant year, if any, pursuant to regulations under section 41(3) of the 1992 Actf1.

6I1

Where a body has issued a levy or special levy to the billing authority that was taken into account for the relevant year by the authority in making its estimate under section 32(2)(a) of the 1992 Actf1—

(a)

the amount of the levy or special levy; and

(b)

information as to whether any of it was treated as special expenses of the authority.

7I1

The amount of any levy or special levy issued to a billing authority that was taken into account for the preceding year by the authority in making its estimate under section 32(2)(a) of the 1992 Act.

8I1

The amount of the precept, if any, issued by each community council for—

(a)

the relevant year; and

(b)

the preceding year.

9I1

For the purposes of paragraph 1(a) and (f) of Part 1, the gross expenditure in respect of a service for a year is the sum of all items charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.

10I1

The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraph 1(a), (b), (c), (f) and (g) of Part 1 are—

(a)

as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the 1992 Act; and

(b)

as regards police and crime commissioners, estimates made for the purposes of the calculations required by section 43 of the 1992 Act.

11I1

For the purposes of paragraph 1(d) of Part 1, capital expenditure is expenditure of the billing authority which—

(a)

falls to be capitalised in accordance with proper practices; or

(b)

is treated as being capital expenditure by virtue of regulations or directions made by the Welsh Ministers under section 16(2) of the Local Government Act 2003.

12I1

For the purposes of paragraph 4 of Part 1, the standard spending assessment for a billing authority and police and crime commissioner for the relevant year is the standard spending assessment for that body in the local government finance report for that year made by the Welsh Ministers under section 84G of the 1988 Actf1 and approved by resolution of the National Assembly for Wales.

Schedule 4Revocations and savingsI1

Instruments revokedReferencesExtent of revocation
The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993S.I. 1993/252The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1993S.I. 1993/1506The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1994S.I. 1994/415The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1995S.I. 1995/284The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1996S.I. 1996/311The whole of the regulations
The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996S.I. 1996/1880Article 75(2)
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1997S.I. 1997/356The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (Rural Rate Relief) Regulations 1998S.I. 1998/155The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2000S.I. 2000/793 (W. 30)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2003S.I. 2003/414 (W. 59)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2005S.I. 2005/256 (W. 22)The whole of the regulations
The Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006S.I. 2006/3392 (W. 311)Regulation 3
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2007S.I. 2007/3399 (W. 303)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2008S.I. 2008/7 (W. 3)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment No. 2) Regulations 2008S.I. 2008/3075 (W. 269)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2010S.I. 2010/271 (W. 34)The whole of the regulations
The Children and Families (Wales) Measure 2010 (Commencement No. 2, Savings and Transitional Provisions) Order 2010S.I. 2010/2582 (W. 216)Paragraph 2 of Schedule 4 to the Order
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2012S.I. 2012/467 (W. 78)The whole of the regulations
The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2015S.I. 2015/655 (W. 52)The whole of the regulations

Explanatory note

(This note is not part of the Regulations)

These Regulations provide for the contents of non-domestic rates demand notices which are served by billing authorities in Wales, and for the information that must accompany a demand notice served by them. These Regulations apply in relation to demand notices issued in respect of financial years beginning on or after 1 April 2017.

These Regulations replace the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993. The only substantive changes made are to the explanatory notes contained in Schedule 2. These changes are in consequence of the non-domestic rating revaluation which takes effect from 1 April 2017 and the related transitional relief provided by the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016 (S.I. 2016/1247 (W. 295)).

Schedule 1 to these Regulations outlines matters that must be contained in a demand notice. These matters are particular to the hereditament concerned, such as its address and rateable value. Regulation 4 provides that where a billing authority has mistakenly failed to include any of those matters in a demand notice the demands for payment under it could still be effective. This would be the case if the amounts required under the demand notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 and were therefore properly calculated. The billing authority must rectify the mistake as soon as possible by providing the accurate information omitted from the original demand notice.

Schedule 2 prescribes explanatory notes which must accompany a demand notice. Schedule 3 prescribes further information which must accompany demand notices. Some of the information prescribed in Schedule 3 relates to police and crime commissioners. Regulation 6 therefore requires police and crime commissioners to supply billing authorities with the information to enable billing authorities to provide ratepayers with the information prescribed by Schedule 3.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.