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

Payments under demand notices

6.—(1) If a demand notice is issued before or during the relevant year and it appears to the charging authority that the conditions mentioned in section 43(1) or 45(1) of the Act are fulfilled (or would be fulfilled if a list sent under section 41(5) of the Act were in force) in respect of the day on which the notice is issued as regards the ratepayer and the hereditament to which it relates, the notice shall require payment of an amount equal to the charging authority’s estimate of the amount payable for the year, made as respects periods after the issue of the notice on the assumption that the conditions concerned will continue to be fulfilled on every day after that day.

(2) If a demand notice is issued during the relevant year but paragraph (1) does not apply, the notice shall require payment of an amount equal to the amount payable for the period in the year up to the day on which the conditions mentioned in sections 43(1) and 45(1) were last fulfilled as regards the ratepayer and hereditament concerned.

(3) If, after a notice is served to which paragraph (2) applies, 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, Schedule 1) 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.

(4) If a demand notice is issued after the end of the relevant year, it shall require payment of the amount payable for the year.