COUNCIL TAX, ENGLAND Citation and commencement 1 These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2004 and shall come into force on 13th January 2005. Amendments to the 2003 Regulations 2 1 The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 are amended in accordance with paragraphs (2) to (7). 2 In paragraph 3 of Part 1 of Schedule 2, for “multiplier” substitute “multipliers”. 3 In paragraph 5 of Part 1 of Schedule 2, before paragraph (a) insert— aa the chargeable amount would fall to be calculated under section 43(4A) of the 1988 Act; . 4 In paragraph 6 of Part 1 of Schedule 2, for the Explanatory Notes substitute the Explanatory Notes set out in Schedule 1 to these Regulations. 5 In paragraph (b) of Part 2 of Schedule 2, for the paragraphs under the heading “Rate relief for businesses in rural areas” substitute— Certain types of properties in a rural settlement with a population below 3,000 - the only general store, post office or food shop and with a rateable value of less than £7,000 or the only public house or petrol station and with a rateable value of less than £10,500 - may be entitled to relief. The property has to be occupied and an eligible ratepayer is entitled to relief at 50% of the full charge whilst the local council also has discretion to give further relief on the remaining bill. In addition, the local authority can give relief on certain other occupied property in a rural settlement where the rateable value is less than £14,000. Full details can be obtained from the local authority. . 6 In paragraph 2 of Part 3 of Schedule 2, for “multiplier” substitute “multipliers”. 7 In paragraph 3 of Part 3 of Schedule 2, for the Explanatory Notes substitute the Explanatory Notes set out in Schedule 2 to these Regulations. Revocation and savings 3 1 Subject to paragraph (2) the following are hereby revoked— a the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 ; b the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1995 ; c the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1996 ; d article 74 of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 ; e the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1997 ; f the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) (Rural Rate Relief) Regulations 1998 ; g the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2000 ; h the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) ( No. 2) Regulations 2000 ; i the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2001 ; and j the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2002 . 2 The Regulations and article referred to in paragraph (1) shall continue to have effect in relation to any council tax or non-domestic rates in respect of a day falling before 1st April 2004 . Signed by authority of the First Secretary of State Nick Raynsford Minister of State, Office of the Deputy Prime Minster 21st December 2004