The Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012

Citation, commencement and application

1.—(1) These Regulations may be cited as the Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012 and shall come into force on 15th February 2012.

(2) These Regulations apply in relation to England only.

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

2.—(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(1) are amended as follows.

(2) In regulation 4 (the requirement for demand notices)—

(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3A), different”;

(b) after paragraph (3) insert the following—

“(3A) Where, but for this paragraph, notices would fall to be served in accordance with this Part on a ratepayer of the authority at the same time in relation to—

(a) a financial year not then ended, and

(b) any earlier financial year,

nothing in paragraph (2) shall require a billing authority to serve more than one notice.”; and

(c) after paragraph (4) insert—

“(5) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year.”.

(3) In regulation 7 (payments under demand notices: further provision)—

(a) in paragraph (1), omit “or paragraph 1C”;

(b) omit paragraph (1C);

(c) in paragraph (3), omit “or 1G”; and

(d) in paragraph (4), omit “or 1G”.

(4) In regulation 8(1) (failure to pay instalments)—

(a) in sub-paragraph (b), omit “or 1G”; and

(b) in sub-paragraph (c), omit “or 1G”.

(5) Omit Schedule 1G (small business rate relief: instalment scheme for 2012/13).

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

3.—(1) The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989(2) are amended as follows.

(2) In regulation 4 (the requirement for demand notices)—

(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3), different”; and

(b) after paragraph (2) insert the following—

“(3) Where, but for this paragraph, notices would fall to be served in accordance with this part on a ratepayer at the same time in relation to—

(a) a financial year not then ended, and

(b) any earlier financial year,

nothing in paragraph (2) shall require a billing authority to serve more than one notice.

(4) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year.”.

Signed by authority of the Secretary of State for Communities and Local Government

Bob Neill

Parliamentary Under Secretary of State

Department for Communities and Local Government

6th January 2012