The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Demand notices: final adjustment

9.—(1) This regulation applies where–

(a) a notice has been issued by a charging authority under this Part requiring a payment or payments to be made by a ratepayer in respect of the amount payable in relation to a hereditament for a chargeable financial year or part of a chargeable financial year,

(b) the payment or payments required to be paid are found to be in excess of or less than the amount payable in relation to the hereditament for the year or the part, and

(c) provision for adjusting the amounts required under the notice and (as appropriate) for the making of additional payments or the repaying or crediting of any amount overpaid is not made by any other provision of this Part, of the Act or of any agreement entered into under regulation 7(3).

(2) The charging authority shall as soon as practicable after the expiry of the year or the part of a year serve a further notice on the ratepayer stating the amount payable for the year or part in relation to the hereditament, and adjusting (by reference to that amount) the amounts required to be paid under the notice referred to in paragraph (1)(a).

(3) If the amount stated in the further notice is greater than the amount required to be paid under the notice referred to in paragraph (1)(a), the amount of the difference for which such other provision as is mentioned in paragraph (1)(c) is not made 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.

(4) If there has been an overpayment in respect of any liability of the ratepayer under this Part, the amount overpaid for which such other provision as is mentioned in paragraph (1)(c) is not made–

(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.