SCHEDULE
Regulation 2(3)
New Schedule 1A
“SCHEDULE 1A
Regulation 7A
Backdated liability: special provision in relation to 2005 rating lists
Application and interpretation
Subject to sub-paragraph (3), this Schedule applies where—
a ratepayer has been served by a billing authority with one or more demand notices which, taken together, require the payment of rates under section 43 of the Act in respect of 33 months or more, whether consecutive or not, as a consequence of one or more relevant list alterations; and
the demand notice or notices were served in the financial year beginning on 1st April 2007, 1st April 2008 or 1st April 2009.
A relevant list alteration is an alteration to a rating list compiled on 1st April 2005—
which results in a hereditament being shown on that list for the first time;
which has effect from a day that is at least 33 months prior to the day the alteration is made; and
which is made on or before 31st March 2010.
This Schedule does not apply where a relevant list alteration is made as a consequence of—
a proposal by an interested person made under the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 20053;
property previously rated as a single hereditament becoming liable to be rated in parts if the ratepayer was liable to pay an amount in respect of that single hereditament;
property previously rated in parts becoming liable to be rated as a single hereditament if the ratepayer was liable to pay an amount in respect of one or more of those parts; or
a hereditament or any part of a hereditament becoming part of a different hereditament if the ratepayer was liable to pay an amount in respect of that original hereditament.
In this Schedule, “backdated liability” means a ratepayer’s liability under one or more demand notices of the description mentioned in sub-paragraph (1) as regards the period beginning on the day from which a relevant...
