Failure to pay instalments
8.—(1) Where–
(a)a demand notice has been served by a charging authority on a ratepayer,
(b)instalments are payable under the notice in accordance with Schedule 1, and
(c)any such instalment is not paid in accordance with the Schedule,
the charging authority shall (unless all the instalments have fallen due) serve a further notice on the ratepayer stating the instalments required to be paid.
(2) If, after the service of a further notice under paragraph (1), the ratepayer–
(a)fails to pay, before the expiry of the period of 7 days beginning with the day of service of the further notice, any instalments which fall due before the expiry of that period under the demand notice concerned, or
(b)fails to pay any instalment which falls due after the expiry of that period under the demand notice concerned on or before the day on which it so falls due,
the unpaid balance of the estimated amount shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.
(3) If the unpaid balance of the estimated amount has become payable under paragraph (2), and on calculating the amount payable for the relevant year in relation to a hereditament to which the demand notice concerned relates that amount proves to be greater than the estimated amount in relation to the hereditament, an additional sum equal to the difference between the two shall, on the service by the charging authority on the ratepayer of a notice stating the amount payable, be due from the person to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.
(4) If the unpaid balance of the estimated amount has become payable under paragraph (2), and on calculating the amount payable for the relevant year in relation to a hereditament to which the demand notice concerned relates that amount proves to be less than the estimated amount in relation to the hereditament, the charging authority shall notify the ratepayer in writing of the amount payable; and any overpayment in respect of any liability of the ratepayer under this Part–
(a)shall be repaid if the ratepayer so requires, or
(b)in any other case shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the ratepayer to pay anything to it by way of non-domestic rate.
(5) If any factor or assumption by reference to which the estimated amount was calculated in relation to a hereditament is shown to be false before the amount payable is capable of final determination for the purposes of paragraphs (3) and (4), the charging authority may, and if so required by the ratepayer shall, make a calculation of the appropriate amount with a view to adjusting the ratepayer’s liability in respect of the estimated amount and (as appropriate) to–
(a)requiring an interim payment from the ratepayer if the appropriate amount is greater than the estimated amount, or
(b)making an interim repayment to the ratepayer if the appropriate amount is less than the amount of the estimated amount paid.
(6) The appropriate amount for the purposes of paragraph (5) is the amount which would be required to be paid under a demand notice if such a notice were issued with respect to the relevant year, the ratepayer and the hereditament on the day that the notice under paragraph (7) is issued or the repayment under paragraph (5)(b) is made (as the case may be); and more than one calculation of the appropriate amount and interim payment or repayment may be required or made under paragraph (5) according to the circumstances.
(7) On calculating the appropriate amount the charging authority shall notify the ratepayer in writing of it; and a payment required under paragraph (5)(a) shall be due from the ratepayer to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.
(8) In this regulation–
“the appropriate amount” has the meaning given in paragraph (6); and
“the estimated amount” means the amount last estimated under regulation 6(1) for the purposes of the demand notice mentioned in paragraph (1)(a) or any subsequent notice given under paragraph 7(2) of Schedule 1 prior to the failure mentioned in paragraph (2) above, save that if in any case an interim adjustment has been required or made under paragraph (5) in relation to a hereditament, it means as regards the next payment, repayment or interim adjustment in relation to the hereditament under this regulation (if any), the appropriate amount by reference to which the previous interim adjustment was so made.