The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010

Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

2.—(1) Schedule 1A to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(1) is amended as follows.

(2) In paragraph 1, for sub-paragraph (1)(b), substitute—

“(b) the demand notice or notices were served in the financial year beginning on 1st April 2007, 1st April 2008, 1st April 2009 or 1st April 2010.”.

(3) In paragraph 2—

(a) for sub-paragraph (2)(b), substitute—

“(b) provide for the backdated liability to be discharged—

(i) in instalments over a period not exceeding eight years commencing on the day that the agreement is reached; or

(ii) over a period not exceeding eight years commencing on the day that the agreement is reached in instalments beginning on or after 1st April 2011.”; and

(b) in sub-paragraph (3)—

(i) after “it is in force”, insert “and instalments are payable”;

(ii) for paragraph (b), substitute—

“(b) B equals—

(i) in relation to an agreement mentioned in sub-paragraph (2)(b)(i), the total number of days the agreement will be in force,

(ii) in relation to an agreement mentioned in sub-paragraph (2)(b)(ii), the total number of days the agreement will be in force but ignoring any day before 1st April 2011; and”.

(4) After paragraph 2, insert—

“Replacement of existing agreements to reschedule backdated liability

2A.— (1) This paragraph applies where a billing authority and a ratepayer have entered into an agreement under paragraph 2 on or before the date that the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2010 come into force (“the existing agreement”).

(2) Where this paragraph applies, a billing authority and a ratepayer may agree that backdated liability should be discharged in the manner provided by a further agreement under paragraph 2 (“the new agreement”) which will replace, from the day the new agreement is reached, the existing agreement.

(3) The new agreement may relate to any backdated liability which should have been discharged under the existing agreement prior to the day the new agreement is reached but has not been so discharged, notwithstanding the service of a notice under regulation 8 (as modified by paragraph 4) requiring payment of the unpaid balance or any action taken under Part 3.

(4) The new agreement may not—

(a) relate to any backdated liability which has already been discharged under the existing agreement, prior to the day the new agreement is reached;

(b) provide for the period of the new agreement (including any period during which instalments are not payable) to extend beyond eight years from the day the existing agreement was reached; and

(c) be entered into after 31st March 2011.”.

(1)

S.I. 1989/1058 amended by S.I.2009/204. There are other amending instruments but none is relevant.