The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide for the contents of non-domestic rates demand notices which are served by billing authorities in Wales, and for the information that must accompany a demand notice served by them. These Regulations apply in relation to demand notices issued in respect of financial years beginning on or after 1 April 2017.

These Regulations replace the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993. The only substantive changes made are to the explanatory notes contained in Schedule 2. These changes are in consequence of the non-domestic rating revaluation which takes effect from 1 April 2017 and the related transitional relief provided by the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016 (S.I. 2016/1247 (W. 295)).

Schedule 1 to these Regulations outlines matters that must be contained in a demand notice. These matters are particular to the hereditament concerned, such as its address and rateable value. Regulation 4 provides that where a billing authority has mistakenly failed to include any of those matters in a demand notice the demands for payment under it could still be effective. This would be the case if the amounts required under the demand notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 and were therefore properly calculated. The billing authority must rectify the mistake as soon as possible by providing the accurate information omitted from the original demand notice.

Schedule 2 prescribes explanatory notes which must accompany a demand notice. Schedule 3 prescribes further information which must accompany demand notices. Some of the information prescribed in Schedule 3 relates to police and crime commissioners. Regulation 6 therefore requires police and crime commissioners to supply billing authorities with the information to enable billing authorities to provide ratepayers with the information prescribed by Schedule 3.

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.