Statutory Instruments
2006 No. 492
RATING AND VALUATION, ENGLAND
The Council Tax and Non-Domestic Rating (Demand Notices) (Amendment) (England) Regulations 2006
Made
27th February 2006
Laid before Parliament
6th March 2006
Coming into force
31st March 2006
The First Secretary of State, in exercise of the powers conferred by sections 143(1) and (2) of, and paragraphs 1 and 2(2)(ga) of Schedule 9 to, the Local Government Finance Act 1988( 1 ), makes the following Regulations:
Citation and commencement
1. —(1) These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (Amendment) (England) Regulations 2006 and shall come into force on 31st March 2006.
Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003
2. The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003( 2 ) are amended as follows.
Part 1 of Schedule 2 (Matters to be contained in rate demand notices)
3. —(1) In paragraph 6 of Part 1 of Schedule 2, for “Explanatory notes in the following terms” substitute “Subject to paragraph 7, explanatory notes in the following terms”.
(2) In the explanatory notes in that paragraph, for the text beginning with the heading “Former Agricultural Premises Relief” substitute—
“ Former Agricultural Premises Relief
Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief until 14th August 2006 if the property is occupied and the rateable value less than £7,000. The local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority. ” .
(3) After paragraph 6, insert—
“ 7. The paragraph beginning with the heading “Former Agricultural Premises Relief” shall be omitted from all rate demand notices issued after 30th March 2007. ” .
Part 3 of Schedule 2
4. —(1) In paragraph 3 of Part 3 of Schedule 2, for “Explanatory notes in the following terms” substitute “Subject to paragraph 4, explanatory notes in the following terms”.
(2) In the explanatory notes in that paragraph, for the text beginning with the heading “Former Agricultural Premises Relief” substitute—
“ Former Agricultural Premises Relief
Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief until 14th August 2006 if the property is occupied and the rateable value less than £7,000. The local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority. ” .
(3) After paragraph 3, insert—
“ 4. The paragraph beginning with the heading “Former Agricultural Premises Relief” shall be omitted from all rate demand notices issued after 30th March 2007. ” .
Signed by authority of the First Secretary of State
Phil Woolas
Minister of State
Office of the Deputy Prime Minister
27th February 2006
1988 c. 41 These powers are devolved, 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 ); see the reference to the Local Government Finance Act 1988 in Schedule 1. Paragraph 2(2)(ga) of Schedule 9 was inserted by section 139 of and paragraph 44 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42) .
S.I. 2003/2613 ; relevant amendments are made by S.I 2004/3389 .