The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (S.I.1989/1058) (“the Local Lists Regulations”) and the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 (S.I. 1989/2260) (“the Central Lists Regulations”) to make provision for deferred payments. These Regulations also make consequential modifications to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993.

The Local Lists Regulations and the Central Lists Regulations provide for annual rates liability to be discharged in instalments. Until 2009 the instalments were payable in the financial year to which the demand for payment related. The Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009 (S.I.2009/2154 (W.179)) (“the 2009 Regulations”) made special provision for the collection of non-domestic rates payable in respect of the financial year beginning on 1 April 2009.

The 2009 Regulations inserted a new Schedule 1D into the Local Lists Regulations and a new Schedule 1B into the Central Lists Regulations to provide that where a ratepayer who was subject to non-domestic rates in respect of the financial year 2009/10 satisfied certain conditions, they could defer payment of a specified proportion of that liability to the financial years beginning on 1 April 2010 and 1 April 2011.

These Regulations make further provision in relation to deferred payments by amending the Local and Central Lists Regulations so as to—

• make the same deferred payments facility available in respect of the financial year beginning on 1 April 2012; and

• make the deferred payments provisions more general so that if the deferred payments facility is to be made available in future financial years, it can be done so without the need for wholesale amendment of the Local and Central Lists Regulations.

Regulation 8 modifies regulation 6 of the Non-Domestic Rating Contributions (Wales) Regulations 1992 (S.I.1992/3238), enabling billing authorities to recalculate their non-domestic rating contributions as a result of ratepayers deferring payment of rates under these Regulations.

Regulation 9 of these Regulations modifies the definition of “relevant year” in regulation 2 of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 (S.I.1993/252).

Some small typographical errors have been corrected.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.