The Non-Domestic Rating (Collection and Enforcement) (Amendment and Miscellaneous Provision) Regulations 1993

• Citation: S.I. 1993/774
• Sections: 7

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Non-Domestic Rating (Collection and Enforcement) (Amendment and Miscellaneous Provision) Regulations 1993 and shall come into force on 1st April 1993.

(2) In these Regulations, “the principal Regulations ” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 .

Section 2 Application of Regulations

(1) The amendments made by regulation 3(a) do not affect the validity of a rate demand notice issued before 1st April 1993.

(2) In paragraph (1), “rate demand notice” means a demand notice within the meaning of Part II of the principal Regulations.

(3) The amendments made by regulations 3(b) and (c) and 4 have effect in relation to a levy of, or attempt to levy, distress made on or after 1st April 1993 under regulation 14 of the principal Regulations.

Section 3 Amendment of the principal Regulations

The principal Regulations shall be amended—

(a) in regulation 5 (service of demand notices)—

(i) in paragraph (2), by the substitution for the words “A demand notice” of the words “Subject to paragraph (3), a demand notice”; and

(ii) by the insertion, after paragraph (2), of the following paragraph—

(3) A demand notice shall not be served before the authority has set amounts for the relevant year under section 30 of the Local Government Finance Act 1992.

(b) in regulation 14 (distress) by the insertion, after paragraph (1), of the following paragraph—

(1A) Without prejudice to paragraph (8) below, no person making a distress shall seize any goods of the debtor of the following description—

such clothing, bedding, furniture, household equipment and provisions as are necessary for satisfying the basic domestic needs of the debtor and his family.

(c) by the substitution for Schedule 3 (charges connected with distress) of the Schedule set out in the Schedule hereto.

Section 4 Other amendments

The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 shall be amended by the substitution, for paragraph (12) of regulation 4 (joint owners and occupiers: enforcement), of the following paragraph—

(12) Where—

(a) a liability order has been made against more than one person in respect of an amount; and

(b) a charge has arisen as regards one of them under head B of the Table in paragraph 1 of Schedule 3 to the principal Regulations (as substituted by the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1993) in respect of that amount,

no further charge may be aggregated for the purposes of regulation 14(2) of those Regulations under that head or head A of that Table in consequence of any subsequent levy or attempted levy against any of them in respect of that amount; and a charge under head A(i) or charges under that head and head A(ii) against one of them shall be treated for those purposes as a charge or, as the case may be, charges under that head with respect to the others as well as that one.

Section 1

The sum in respect of charges connected with the distress which may be aggregated under regulation 14(2) shall be as set out in the following Table—

(A) For making a visit to premises with a view to levying distress (where no levy is made)—

(i) where the visit is the first or only such visit:

(ii) where the visit is the second such visit:

(B) For levying distress:

The lesser of—

the amount of the costs and fees reasonably incurred; and

the relevant amount calculated under paragraph 2(1) with respect to the levy.

(C) For one attendance with a vehicle with a view to the removal of goods (where, following the levy, goods are not removed):

(D) For the removal and storage of goods for the purposes of sale:

(E) For the possession of goods as described in paragraph 2(2)—

(i) for close possession (the man in possession to provide his own board):

(ii) for walking possession:

(F) For appraisement of an item distrained, at the request in writing of the debtor:

(G) For other expenses of, and commission on, a sale by auction—

(i) where the sale is held on the auctioneer’s premises:

(ii) where the sale is held on the debtor’s premises:

(H) Where no sale takes place by reason of payment or tender in the circumstances referred to in regulation 14(4):

Section 2

(1) In head B of the Table in paragraph 1, “the relevant amount” with respect to a levy means—

(a) where the sum due at the time of the levy does not exceed £100, £15;

(b) where the sum due at the time of the levy exceeds £100, 15 per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and ¼ per cent. on any additional sum;

and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.

(2) An authority takes close or walking possession of goods for the purposes of head E of the Table in paragraph 1 if it takes such possession in pursuance of an agreement—

(a) to which the debtor is a signatory;

(b) which is made at the time that the distress is levied; and

(c) (without prejudice to such other terms as may be agreed) which is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule),

and an authority takes close possession of goods on any day for those purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.

Section 3

(1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound.

(2) In the case of dispute as to any charge under this Schedule (other than a charge of a prescribed amount), the debtor or the authority may apply to the district judge of the county court for the district in which the distress is or is intended to be levied for the amount of the charge to be taxed.

(3) On any such application, the district judge may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the debtor to the billing authority shall be added to the sum which may be aggregated under regulation 14(2).

(4) References in the Table in paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.