The Local Government Changes for England (Non-Domestic Rating, Collection and Enforcement and Discretionary Relief) Regulations 1995

Explanatory Note

(This note is not part of the Regulations)

Part II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (“ a reorganisation order”). The Local Government Changes for England (Finance) Regulations 1994 (“the principal regulations”) make transitional financial provisions in relation to reorganisation orders.

These Regulations make transitional and consequential amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 which provide for the collection and enforcement of non-domestic rates under the Local Government Finance Act 1988.

These Regulations provide for the rights and liabilities existing, prior to the date for reorganisation provided for in a reorganisation order, under the 1989 Regulations of an authority which is abolished under such an order to become those of the successor authority in relation to the area in which the relevant property is situated, and for those of a relinquishing authority under such an order to remain its rights and liabilities. The Regulations also apply the 1989 Regulations to authorities which under the principal regulations have the functions of billing authorities in advance of the date for reorganisation provided for in a reorganisation order.

In addition, the Regulations make a transitional amendment to the Non-Domestic Rating (Discretionary Relief) Regulations 1989 by providing that any decision or determination of a relinquishing authority under a reorganisation order in relation to a property which, as a result of such an order, is transferred to the area of another authority shall have effect as if it were the decision or determination of the acquiring authority.