These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (“the Local Lists Regulations”). They also amend the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 (“the Central Lists Regulations”).

Paragraph (2) of regulation 2 amends regulation 4 of the Local Lists Regulations (the requirement for demand notices) so as to enable billing authorities to serve a single demand notice which relates to more than one chargeable financial year in certain circumstances. Regulation 3 makes an equivalent amendment to the Central Lists Regulations.

Paragraphs (3) to (5) of regulation 2 amend the Local Lists Regulations to remove the special instalment scheme for the financial year of 2012 to 2013, following the change to the level of small business rate relief between 1st October 2012 and 31st March 2013, as the level of relief will now be the same for the whole of the financial year of 2012 to 2013.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.