Local Government, England Application, citation and commencement 1 These Regulations, which apply to England only, may be cited as the Business Rate Supplements (Collection and Enforcement) (England) Regulations 2010 and shall come into force on 4th March 2010. Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 2 1 The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows. 2 In paragraph (2) of regulation 1 (Citation, commencement and interpretation)— a after the definition of “the Act” insert— “the BRS Act ” means the Business Rate Supplements Act 2009; ; b for the full stop at the end of the definition of “electronic communication” substitute “; and”; and c after that definition insert— “non-domestic rate” includes a business rate supplement within the meaning of section 1(1) of the BRS Act. . 3 In paragraph (1) of regulation 3 (Interpretation and application of Part II) for paragraph (a) in the definition of “the amount payable” substitute— a the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under— i section 43 or 45 of the Act, whether calculated by reference to section 43(4) to (6) or 45(4) or (4A) of the Act (as those provisions are amended or substituted in any case by or under Schedule 7A to the Act) or by reference to an amount or rules determined or prescribed under section 47(1)(a), 57A(3)(a) or 58(3)(a) of the Act; and ii section 11 of the BRS Act, whether calculated by reference to section 13 of the BRS Act (chargeable amount) or determined in accordance with rules set by the levying authority under section 15 of the BRS Act ( BRS relief); or . 4 In regulation 24 (Outstanding liabilities on death)— a in paragraph (2), after “the Act” insert “or the BRS Act”; and b in paragraph (4), after “the Act” insert “or the BRS Act”. Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 3 1 The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 are amended as follows. 2 In paragraph (2) of regulation 1 (Citation, commencement and interpretation) after the definition of “billing authority” insert— “BRS” means a business rate supplement within the meaning of section 1(1) of the BRS Act; “the BRS Act” means the Business Rate Supplements Act 2009; “BRS authority” means a billing authority which is, in respect of the relevant year, required by the BRS Act and any regulations made under that Act to collect sums which are payable by way of BRS by ratepayers in its area; . 3 In paragraph (3) of regulation 3 (Content of demand notices, etc )— a delete the word “and” at the end of sub-paragraph (b); b for the full stop at the end of sub-paragraph (c) substitute “; and”; and c after subparagraph (c) insert— d served by a BRS authority or an authorised person on behalf of the BRS authority on a person liable to pay BRS to the authority, shall contain the matters mentioned in Part 1 of Schedule 2 as modified by Part 2A or, where the BRS authority concerned is the Common Council, the matters mentioned in Part 3 of Schedule 2 as modified by Part 3A. . 4 In Schedule 2 (Matters to be contained in rate demand notices)— a after Part 2 insert— PART 2A Modification of Part 1 in Relation to BRS Authorities 1 In relation to BRS authorities, Part 1 shall have effect as if— a after paragraph 6 there were inserted— 6A For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 6B to 6E. 6B A statement of the address and description of each relevant hereditament in relation to which the ratepayer is liable to BRS. 6C A statement of the amount of the multiplier for the BRS for the relevant year which, in accordance with section 5 of, and Schedule 1 to, the BRS Act (Information to be included in a prospectus for a BRS), is set out in the final prospectus published by the levying authority which has imposed the BRS on the ratepayer concerned (“relevant levying authority”). 6D A statement of the amount of the total amount demanded under the notice in respect of the relevant year which is payable by way of BRS for each relevant hereditament in relation to which the ratepayer is liable to BRS. 6E A statement of the manner in which the amount mentioned in paragraph 6D has— a been calculated pursuant to section 13 of the BRS Act (chargeable amount); or b where the relevant levying authority has set rules under section 15 of the BRS Act (BRS relief), been determined in accordance with those rules. ; and b in the Explanatory Notes set in out in paragraph 7, after the note headed “Non-Domestic Rates” and before the note headed “Rateable Value” there were inserted the following— Business Rate Supplements 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. 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]. . ; and b after Part 3 (Special Authorities) insert— PART 3A Modification of Part 3 in Relation to BRS 1 In relation to the Common Council where the relevant year is a year in which the Common Council is a BRS authority, Part 3 shall have effect as if— a after paragraph 2 there were inserted— 2A For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 2B to 2E. 2B A statement of the address and description of each relevant hereditament in relation to which the ratepayer is liable to BRS. 2C A statement of the amount of the multiplier for the BRS for the relevant year which, in accordance with section 5 of, and Schedule 1 to, the BRS Act (Information to be included in a prospectus for a BRS), is set out in the final prospectus published by the levying authority which has imposed the BRS on the ratepayer concerned (“relevant levying authority”). 2D A statement of the amount of the total amount demanded under the notice in respect of the relevant year which is payable by way of BRS for each relevant hereditament in relation to which the ratepayer is liable to BRS. 2E A statement of the manner in which the amount mentioned in paragraph 2D has— a been calculated pursuant to section 13 of the BRS Act (chargeable amount); or b where the relevant levying authority has set rules under section 15 of the BRS Act (BRS relief), been determined in accordance with those rules. ; and b in the Explanatory Notes set in out in paragraph 3, after the note headed “Non-Domestic Rates” and before the note headed “Rateable Value” there were inserted the following— Business Rate Supplements 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. 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]. . . Signed by authority of the Secretary of State for Communities and Local Government Barbara Follett Parliamentary Under Secretary of State Department for Communities and Local Government 1st February 2010