The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2020

Made: 11th February 2020

Laid before Parliament: 14th February 2020

Coming into force: 12th March 2020

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 2020.

• (2) These Regulations come into force on 12th March 2020.

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) to 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 2A (modification of Part 1 in relation to BRS authorities), in paragraph 1(b), for the second paragraph of the note headed “Business Rate Supplements” to be inserted into the Explanatory Notes substitute—

The business rate supplement/s as shown on your bill 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], which you can obtain from [insert name of levying authority].

• (4) 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.

• (5) In Part 3A (modification of Part 3 in relation to BRS), in paragraph 1(b), for the second paragraph of the note headed “Business Rate Supplements” to be inserted into the Explanatory Notes substitute—

The business rate supplement/s as shown on your bill 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], which you can obtain from [insert name of levying authority].

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

Luke Hall — Parliamentary Under Secretary of State — Ministry of Housing, Communities and Local Government — 11th February 2020

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 a billing 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 Parts 1 and 3 of Schedule 2, and make amendments to the explanatory notes in Parts 2A and 3A of that Schedule. The purpose of these amendments is to ensure that the information the notes provide concerning the non-domestic rating system and rate reliefs for financial year 2020-21 is up to date.

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. See section 146(6) for the meaning of “prescribed”. 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 by section 8(2) of the Local Government Finance Act 2012 (c. 17). Paragraph 2(2)(h) was amended by the Local Government and Housing Act 1989 (c. 42) Schedule 5, paragraph 44(3) and by section 8(3) of the Local Government Finance Act 2012.

[^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; S.I. 2017/39; S.I. 2018/92; and S.I. 2019/101.