The Business Improvement Districts (General) Regulations (Northern Ireland) 2014

Demand notices: final adjustment

7.—(1) This paragraph applies where—

(a) a notice has been served by a billing body under this Schedule requiring payment to be made by a person who is liable for the BID levy in respect of the amount payable in relation to a relevant property for a chargeable period or part of a chargeable period;

(b) the payment required to be made is found to be in excess of or less than the amount payable in relation to the relevant property for the period or the part thereof; 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 Schedule or of any agreement entered into under paragraph 6(3).

(2) The billing body shall as soon as practicable after the expiry of the period or the part of a period serve a further notice on the person who is liable for the BID levy stating the amount payable for the period or part in relation to the relevant property, and adjusting (by reference to that amount) the amounts required to be paid under the notice referred to in sub-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 sub-paragraph (1)(a), then the amount of the difference for which such other provision as mentioned in sub-paragraph (1)(c) is not made shall be due from the person who is liable to pay the BID levy, to the billing body on the expiry of such period (being not less than 14 days) after the day of service of the notice as is specified in it.

(4) If there has been an overpayment in respect of any liability for the BID levy under this Schedule, the amount overpaid for which such other provision as is mentioned in sub-paragraph (1)(c) is not made—

(a) shall be repaid if the person who made the overpayment so requires; or

(b) in any other case shall (as the billing body determines) either be repaid or be credited against any subsequent liability of the person in respect of the BID levy.