The Business Rate Supplements (Collection and Enforcement) (England) Regulations 2010
| Jurisdiction | UK Non-devolved |
| Citation | SI 2010/187 |
| Year | 2010 |
2010 No. 187
Local Government, England
Rating And Valuation, England
The Business Rate Supplements (Collection and Enforcement) (England) Regulations 2010
Made 1st February 2010
Laid before Parliament 8th February 2010
Coming into force 4th March 2010
The Secretary of State, in exercise of the powers conferred by sections 17(3) and (4) and 21(1) and (2) of the Business Rate Supplements Act 20091, makes the following Regulations:
Application, citation and commencement
1. These Regulations, which apply to England only, may be cited as the Business Rate Supplements (Collection and Enforcement) (England) Regulations 2010 and shall come into force on 4th March 2010.
Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
2.—(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 19892are amended as follows.
(2) In paragraph (2) of regulation 1 (Citation, commencement and interpretation)—
(a)
(a) after the definition of “the Act” insert—
““the BRS Act” means the Business Rate Supplements Act 2009;”;
(b)
(b) for the full stop at the end of the definition of “electronic communication” substitute “; and”; and
(c)
(c) after that definition insert—
““non-domestic rate” includes a business rate supplement within the meaning of section 1(1) of the BRS Act.”.
(3) In paragraph (1) of regulation 3 (Interpretation and application of Part II) for paragraph (a) in the definition of “the amount payable” substitute—
“(a)
“(a) the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under—
(i) section 43 or 45 of the Act, whether calculated by reference to section 43(4) to (6) or 45(4) or (4A) of the Act (as those provisions are amended or substituted in any case by or under Schedule 7A to the Act) or by reference to an amount or rules determined or prescribed under section 47(1)(a), 57A(3)(a) or 58(3)(a) of the Act; and
(ii) section 11 of the BRS Act, whether calculated by reference to section 13 of the BRS Act (chargeable amount) or determined in accordance with rules set by the levying authority under section 15 of the BRS Act (BRS relief); or”.
(4) In regulation 24 (Outstanding liabilities on death)—
(a)
(a) in paragraph (2), after “the Act” insert “or the BRS Act”; and
(b)
(b) in paragraph (4), after “the Act” insert “or the BRS Act”.
Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003
3.—(1) The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 20033are amended as follows.
(2) In paragraph (2) of regulation 1 (Citation, commencement and interpretation) after the definition of “billing authority” insert—
““BRS” means a business rate supplement within the meaning of section 1(1) of the BRS Act;
“the BRS Act” means the Business Rate Supplements Act 2009;
“BRS authority” means a billing authority which is, in respect of the relevant year, required by the BRS Act and any regulations made under that Act to collect sums which are payable by way of BRS by ratepayers in its area;”.
(3) In paragraph (3) of regulation 3 (Content of demand notices, etc)—
(a)
(a) delete the word “and” at the end of sub-paragraph (b);
(b)
(b) for the full stop at the end of sub-paragraph (c) substitute “; and”; and
(c)
(c) after subparagraph (c) insert—
“(d)
“(d) served by a BRS authority or an authorised person on behalf of the BRS authority on a person liable to pay BRS to the authority, shall contain the matters mentioned in Part 1 of Schedule 2 as modified by Part 2A or, where the BRS authority concerned is the Common Council, the matters mentioned in Part 3 of Schedule 2 as modified by Part 3A.”.
(4) In Schedule 2 (Matters to be contained in rate demand notices)—
(a)
(a) after Part 2 insert—
“PART 2A
Modification of Part 1 in Relation to BRS Authorities
1. In relation to BRS authorities, Part 1 shall have effect as if—
(a) after paragraph 6 there were inserted—
“(6A) For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 6B to...
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