The Non-Domestic Rating (Discretionary Relief) Regulations 1989

Decisions and determinations as to discretionary relief

2.—(1) The charging authority making a decision or making or varying a determination shall, in accordance with this regulation, give notice in writing to the ratepayer or ratepayers concerned stating–

(a) in the case of the making of a decision, the first day with respect to which the decision operates and (if the decision is expressed to operate by reference to a particular period) the last day with respect to which it operates;

(b) in the case of the making or variation of a determination, the chargeable amount or the rules in accordance with which that amount is to be found (as the case may be) as so made or varied.

(2) The charging authority revoking a decision shall, in accordance with this regulation, give notice in writing to the ratepayer or ratepayers concerned stating the day on which the revocation has effect.

(3) A decision may only be revoked and a relevant variation of a determination may only be made so that the revocation or variation takes effect at the expiry of a financial year, and so that at least one year’s notice of the revocation or variation is given under paragraph (1) or (2) (as the case may be).

(4) Notice under paragraph (1) of the making of a decision or determination, or of the variation of a determination which is not a relevant variation, is to be given as soon as practicable after the decision or determination is made or varied.

(5) A variation of a determination is a relevant variation for the purposes of paragraphs (3) and (4) if it increases the chargeable amount for any day.