Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
| Jurisdiction | UK Non-devolved |
| Citation | SI 1989/1058 |
| Year | 1989 |
1989No. 1058
RATING AND VALUATION
The Non-Domestic Rating (Collection and Enforcement) (Local
Lists) Regulations 1989
26thJune1989
30thJune1989
21stJuly1989
The Secretary of State for the Environment as respects England, and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by sections 63, 143(1) and (2) and 146(6) of, and paragraphs 1 to 4 of Schedule 9 to, the Local Government Finance Act 1988 ( a), and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
GENERAL
Citation, commencement and interpretation
1.-(1) These Regulations may be cited as the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 and shall come into force on 21st July 1989.
(2) In these Regulations "the Act" means the Local Government Finance Act 1988.
Service of notices
2.-(1) Where any notice which is required or authorised by these Regulations to be given to or served on a person falls to be given or served by or on behalf of the Common Council or by an officer of the Common Council, it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972 ( b)if the Common Council were a local authority within the meaning of that section.
(2) Without prejudice to section 233 of the Local Government Act 1972 and paragraph (1) above, where any notice which is required or authorised by these Regulations to be given to or served on a person relates to a hereditament which is (or, where such a notice relates to more than one hereditament, one or more of which is) a place of business of that person, it may be given or served by leaving it at, or by sending it by post to him at, the place of business (or, as the case may be, one of those places of business).
PART II
BILLING
Interpretation and application of Part II
3.-(1) In this Part-
"the amount payable" for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a charging authority and a hereditament means the amount the ratepayer is liable
(a) 1988 c.41; provisions relevant to the exercise of the powers conferred by paragraph 3(3) of Schedule 9 were made in S.I. 1989/438, Part IV.
(b) 1972 c.70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c.57), Schedule 2.
to pay to the authority as regards the hereditament in respect of the year or part under section 43 or 45 of the Act (whether calculated by reference to section 43(4) to (6) or 45(4) to (6) or by reference to an amount or rules determined or prescribed under section 47(1)(a) or 57(3)(a) of the Act)"demand notice" means the notice required to be served by regulation 4(1);
"ratepayer" in relation to a chargeable financial year and a charging authority means a person liable to pay an amount under section 43 or 45 of the Act to the authority in respect of the year; and
"relevant year" in relation to a notice means the chargeable financial year to which the notice relates.
(2) For the purposes of this Part the conditions mentioned in section 43(1) or 45(1) of the Act are not to be treated as fulfilled as regards a hereditament on any day on which the chargeable amount for the day in respect of it is 0 by virtue of a determination to that effect under section 47(1)(a) of the Act.
(3) Where references are made in this Part to the day on which a notice is issued, they shall be taken to be references-
(a) if the notice is served in the manner described in regulation 2(2) or section 233(2) of the Local Government Act 1972 by being left at, or sent by post to, a person's place of business or proper address, to the day on which it is so left or posted, or(b) in any other case, to the day on which it is served.(4) The provisions of this Part which provide for the repayment or crediting of any amount or the adjustment of payments due under a notice (including in particular paragraph 7 of Schedule 1) shall have effect subject to paragraph 10(4) of Schedule 7 to the Act.
The requirement for demand notices
4.-(1) For each chargeable financial year a charging authority shall, in accordance with regulations 5 to 7, serve a notice in writing on every person who is a ratepayer of the authority in relation to the year.
(2) Different demand notices shall be served for different chargeable financial years.
(3) A demand notice shall be served with respect to the amount payable for every hereditament as regards which a person is a ratepayer of the authority, though a single notice may relate to the amount payable with respect to more than one such hereditament.
(4) If a single demand notice relates to the amount payable with respect to more than one hereditament, subject to paragraphs 5 and 8 of Schedule 1 the amounts due under it, and the times at which they fall due, shall be determined as if separate notices were issued in respect of each hereditament.
Service of demand notices
5.-(1) Subject to paragraph (2), a demand notice shall be served on or as soon as practicable after-
(a) except in a case falling within sub-paragraph (b), 1st April in the relevant year, or(b) if the conditions mentioned in section 43(1) or 45(1) of the Act are not fulfilled in respect of that day as regards the ratepayer and the hereditament concerned, the first day after that day in respect of which such conditions are fulfilled as regards them.(2) A demand notice may, if the non-domestic multiplier for the relevant year has been determined or set under Schedule 7 to the Act, be served before the beginning of the relevant year on a person with respect to whom on the day it is issued 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) as regards the hereditament to which it relates; and if it is so served, references in this Part to a ratepayer shall, in relation to that notice and so far as the context permits, be construed as references to that person.
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.
Payments under demand notices: further provision
7.-(1) Unless an agreement under paragraph (3) in relation to the relevant year has been reached between the ratepayer and the charging authority before the demand notice is issued, a notice to which regulation 6(1) applies shall require the estimate of the amount payable to be paid by instalments in accordance with Part I of Schedule 1; and where such instalments are required Part II of the Schedule applies for their cessation or adjustment in the circumstances described in that Part.
(2) If an agreement under paragraph (3) in relation to the relevant year has been reached between the charging authority and the ratepayer before the demand notice is issued, a notice to which regulation 6(1) applies shall require the estimate of the amount payable to be paid in accordance with that agreement.
(3) A charging authority and a ratepayer may agree that the estimate of the amount payable which is required to be paid under a notice to which regulation 6(1) applies should be paid in such manner as is provided by the agreement, rather than in accordance with Schedule 1.
(4) Notwithstanding anything in the foregoing provisions of this regulation, such an agreement may be entered into either before or after the demand notice concerned is issued, and may make provision for the cessation or adjustment of payments, and for the making of fresh estimates, in the event of the estimate mentioned in regulation 6(1) turning out to be wrong; and if it is entered into after the demand notice has been issued, it may make provision dealing with the treatment for the purposes of the agreement of any sums paid in accordance with Schedule 1 before it was entered into.
(5) A notice to which regulation 6(2) or (4) applies shall require payment of the amount payable on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.
(6) No payment in respect of the amount payable by a ratepayer in...
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