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(This note is not part of the Regulations)
These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (“the 2003 Regulations”) in relation to non-domestic rating demand notices only.
Schedule 2 to the 2003 Regulations sets out the matters to be included in non-domestic rating demand notices. Part 1 of that Schedule relates to demand notices sent by billing authorities other than a rural settlement authority, to which Part 2 relates, and special authorities to which Part 3 relates (the term “special authority” is defined in section 144(6) of the Local Government Finance Act 1988). The explanatory notes which are required by each Part give the recipient of a rates bill information about the bill and the reliefs that are available.
The amendments made by these Regulations update the information to be provided to ratepayers about small business rate relief as a result of changes being made with effect from 1st April 2009, and add extra information about circumstances in which certain backdated rates liability can be rescheduled as a result of changes being made to the arrangements for collection and enforcement of rates liability with effect from March 2009.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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