{
  "url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/regulation-8",
  "json_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013/regulation-8.json",
  "legislation": "uksi/2013/737",
  "legislation_title": "The Non-Domestic Rating (Levy and Safety Net) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-levy-and-safety-net-regulations-2013",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Safety net on account",
  "text": "(1) A payment on account is to be made in 12 instalments such that—\n(a) the first instalment is payable on the 30th April; and\n(b) the subsequent instalments are payable on the 19th day of each of the following 11 months starting in May.\n(2) The first four instalments are each to be of 9 per cent of the amount payable and each other instalment is to be 8 per cent of the amount payable.\n(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.\n(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 8(1) substituted (1.4.2015 with effect in accordance with reg. 1(2)) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2015 (S.I. 2015/617), reg. 2(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 8(1)(b) substituted (1.4.2015 with effect in accordance with reg. 1(2)) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2015 (S.I. 2015/617), reg. 2(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 8(2) substituted (1.4.2015 with effect in accordance with reg. 1(2)) by The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2015 (S.I. 2015/617), reg. 2(4)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 27.3.2013, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c.80."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/737/regulation/8",
    "retrieved_at": "2026-10-29T00:59:29.598984+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."
}