Statutory Instruments
2012 No. 24
Rating And Valuation, England
The Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012
Made
6th January 2012
Laid before Parliament
12th January 2012
Coming into force
15th February 2012
The Secretary of State, in exercise of the powers conferred by section 143(2) of, and paragraphs 1 to 4 of Schedule 9 to, the Local Government Finance Act 1988( 1 ), makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations may be cited as the Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012 and shall come into force on 15th February 2012.
(2) These Regulations apply in relation to England only.
Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
2. —(1)The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989( 2 ) are amended as follows.
(2) In regulation 4 (the requirement for demand notices)—
(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3A), different”;
(b) after paragraph (3) insert the following—
“ (3A) Where, but for this paragraph, notices would fall to be served in accordance with this Part on a ratepayer of the authority at the same time in relation to—
(a) a financial year not then ended, and
(b) any earlier financial year,
nothing in paragraph (2) shall require a billing authority to serve more than one notice. ” ; and
(c) after paragraph (4) insert—
“ (5) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year. ” .
(3) In regulation 7 (payments under demand notices: further provision)—
(a) in paragraph (1), omit “or paragraph 1C”;
(b) omit paragraph (1C);
(c) in paragraph (3), omit “or 1G”; and
(d) in paragraph (4), omit “or 1G”.
(4) In regulation 8(1) (failure to pay instalments)—
(a) in sub-paragraph (b), omit “or 1G”; and
(b) in sub-paragraph (c), omit “or 1G”.
(5) Omit Schedule 1G (small business rate relief: instalment scheme for 2012/13).
Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989
3. —(1)The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989( 3 ) are amended as follows.
(2) In regulation 4 (the requirement for demand notices)—
(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3), different”; and
(b) after paragraph (2) insert the following—
“ (3) Where, but for this paragraph, notices would fall to be served in accordance with this part on a ratepayer at the same time in relation to—
(a) a financial year not then ended, and
(b) any earlier financial year,
nothing in paragraph (2) shall require a billing authority to serve more than one notice.
(4) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year. ” .
Signed by authority of the Secretary of State for Communities and Local Government
Bob Neill
Parliamentary Under Secretary of State
Department for Communities and Local Government
6th January 2012
1988 c.41 . Paragraphs 1 to 4 of Schedule 9 have been amended by sections 139 and 194 of and Schedule 5 to the Local Government and Housing Act 1989 (c.42) and section 117 of and Schedule 13 to the Local Government Finance Act 1992 (c.14) . Paragraph 1 of Schedule 9 has been prospectively amended by Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c.15) . These powers are now vested in the Welsh Ministers so far as they are exercisable in relation to Wales. They were previously transferred to the National Assembly for Wales by article 2 of the National Assembly for Wales (Transfer of Functions) Order 1999 ( S.I. 1999/672 ); see the entry in Schedule 1 for the Local Government Finance Act 1988. By virtue of paragraphs 30 and 32 of Schedule 11 to the Government of Wales Act 2006 (c.32) , they were transferred to the Welsh Ministers.
S.I. 1989/1058 . Relevant amending instruments are S.I 1993/616 , 2010/1656 and 2011/1665 . Other amendments have also been made to S.I. 1989/1058 which are not relevant to these Regulations.
S.I. 1989/2260 , to which there are amendments not relevant to these Regulations.