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

6.—(1) This paragraph applies where the demand notice has been served on a ratepayer by a charging authority, and in respect of a day (“the relevant day”) after its issue neither the conditions mentioned in section 43(1) nor those mentioned in section 45(1) of the Act are fulfilled (or, as the case may be, would be fulfilled if a list sent under section 41(5) of the Act were in force) as regards the ratepayer and the hereditament to which the notice relates.

(2) Subject to sub-paragraphs (5) and (6), no payments of instalments falling due after the relevant day are payable under the notice in relation to the hereditament.

(3) The charging authority shall on the relevant day or as soon as practicable after that day serve a notice on the ratepayer stating the amount payable in relation to the hereditament for the period in the relevant year up to the relevant day.

(4) If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day in relation to the hereditament, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment in respect of any liability of the ratepayer under Part II of these Regulations–

(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 credited against any subsequent liability of the ratepayer to pay anything to it by way of non-domestic rate.

(5) If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due in relation to the hereditament on or before the relevant day, the difference between the two 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 served under that sub-paragraph as is specified in it.

(6) If this paragraph applies in relation to a demand notice, and after the relevant day the conditions mentioned in section 43(1) or 45(1) of the Act are fulfilled again in the relevant year as regards the ratepayer and the hereditament concerned, a further notice shall be served on him requiring payments with respect to the amount payable in relation to the hereditament for the period in the relevant year beginning with the day in respect of which the conditions are so fulfilled again; and regulations 5 to 8 (and, so far as applicable, this Schedule) shall apply to the further notice with respect to that period as if it were a demand notice and the conditions had not previously been fulfilled.