The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2019

Made: 23rd January 2019

Laid before Parliament: 25th January 2019

Coming into force: 22nd February 2019

The Secretary of State for Housing, Communities and Local Government makes the following Regulations in exercise of the powers conferred by section 143(1) of, and paragraphs 1 and 2(2)(gf) and (h) of Schedule 9 to, the Local Government Finance Act 1988[^f00001].

Citation and commencement

1

• (1) These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2019.

• (2) These Regulations come into force on 22nd February 2019.

Amendment of Schedule 2 to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

2

• (1) Schedule 2 (matters to be contained in rate demand notices and publication of Explanatory Notes) of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003[^f00002] is amended as follows.

• (2) In Part 1, in paragraph 7, for the Explanatory Notes substitute the text set out at Part 1 of the Schedule to these Regulations.

• (3) In Part 2 (modification of Part 1 in relation to rural settlement authorities), in paragraph (b), for the text to be added to the Explanatory Notes substitute—

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to a discount. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500. The property has to be occupied. An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has discretion to give further relief on the remaining bill. The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% from 1st April 2017. Local authorities are expected to use their local discount powers to grant 100% rural rate relief to eligible ratepayers from 1st April 2017. Full details can be obtained from the local authority.

• (4) In Part 2A (modification of Part 1 in relation to BRS authorities), in paragraph 1(b), for the text to be inserted in the Explanatory Notes substitute—

The Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. This power has also been extended to the mayors of Cambridgeshire and Peterborough, Liverpool City Region, West of England, and West Midlands combined authorities. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of £50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS. These/this business rate supplement/s is/are being levied by [insert name of levying authority] in relation to [insert name of project/s to which BRS relates] project/s. Further information may be found in the BRS project prospectus, [title of final prospectus].

• (5) In Part 3 (special authorities), in paragraph 3, for the Explanatory Notes substitute the text set out at Part 2 of the Schedule to these Regulations.

• (6) In Part 3A (modification of Part 3 in relation to BRS), in paragraph 1(b), for the text to be inserted in the Explanatory Notes substitute—

The Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. This power has also been extended to the mayors of Cambridgeshire and Peterborough, Liverpool City Region, West of England, and West Midlands combined authorities. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of £50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS. These/this business rate supplement/s is/are being levied by [insert name of levying authority] in relation to [insert name of project/s to which BRS relates] project/s. Further information may be found in the BRS project prospectus, [title of final prospectus].

SCHEDULE

PART 1 — Explanatory Notes for Billing Authorities

PART 2 — Explanatory Notes for Special Authorities

Signed

Signed by authority of the Secretary of State for Housing, Communities and Local Government

Rishi Sunak — Parliamentary Under Secretary of State — Ministry of Housing, Communities and Local Government — 23rd January 2019

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613) (“the 2003 Regulations”) in relation to non-domestic rating demand notices only.

Schedule 2 to the 2003 Regulations sets out matters that must be included in a demand notice for non-domestic rates as well as explanatory notes which are required to be published on an authority’s website. A billing authority other than the Common Council of the City of London or a rural settlement authority must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 7 of Part 1 of Schedule 2. Part 2 of Schedule 2 modifies the explanatory notes that must be provided where the billing authority is a rural settlement authority, and Part 2A of Schedule 2 modifies the explanatory notes that must be provided where the billing authority is an authority which is required to collect a Business Rates Supplement (“a BRS authority”). The Common Council of the City of London must publish on its website explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 3 of Part 3 of Schedule 2. Part 3A of Schedule 2 modifies the explanatory notes that must be provided where the Common Council of the City of London is a BRS authority.

These Regulations substitute the explanatory notes in Schedule 2 in order to consolidate previous amendments, to reflect changes to non-domestic rating reliefs as announced in the 2018 Autumn Budget, and to make minor changes.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen

Footnotes

[^f00001]: 1988 c. 41. Paragraph 1 of Schedule 9 was amended by Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15). Paragraph 2(2)(gf) was inserted, and paragraph (2)(h) was amended, by section 8(2) and (3), respectively, of the Local Government Finance Act 2012 (c. 17). See section 146(6) for the meaning of “prescribed”.

[^f00002]: S.I. 2003/2613; relevant amending instruments are S.I. 2008/387; S.I. 2010/187; S.I. 2013/694; S.I. 2015/427; S.I. 2016/316; 2017/39; and 2018/92.