Source: http://www.legislation.gov.uk/uksi/2019/101/made
Timestamp: 2019-06-27 03:23:12
Document Index: 580584682

Matched Legal Cases: ['art 1', 'art 1', 'art 2', 'art 1', 'art 2', 'art 1', 'art 3', 'art 2', 'art 3', 'art 3', 'ART 1', 'ART 2', 'art 1', 'art 2', 'art 2', 'art 3', 'art 3']

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(1).
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(2) 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—
“Rate Relief for Businesses in Rural Areas
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—
“Business Rate Supplements
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—
Regulation 2(2) and (5)
PART 1Explanatory Notes for Billing Authorities
(b)one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899.
Information relating to the relevant and previous financial years in regard to the gross expenditure of the local authority is available at [website address of local authority where information is published]. A hard copy is available on request by writing to the council or at [telephone number].”
PART 2Explanatory Notes for Special Authorities
Apart from properties that are exempt from business rates, each non-domestic property has a rateable value which is set by the valuation officers of the Valuation Office Agency (VOA), an agency of Her Majesty’s Revenue and Customs. They draw up and maintain a full list of all rateable values, available on their website at www.gov.uk/government/organisations/valuation-office-agency. The rateable value of your property is shown on the front of your bill. This broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1st April 2017, this date was set as 1st April 2015.
At Autumn Budget 2018, the Government announced a one-third discount for eligible retail businesses with a rateable value less than £51,000, up to state aid limits. This scheme will run for two years from April 2019. This discount will be applied to the bill after the application of any reliefs, excluding any local discounts.
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.
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”.
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.