The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1997

• Citation: S.I. 1997/394
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1997 and shall come into force on 18th March 1997.

Section 2 Amendment of Demand Notices regulations

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 are amended as provided below.

Section 3 Statement of amount of council tax in respect of earlier years

In paragraph 13(a) (statement of amount of council tax) of Schedule 1, after the words ‘and a financial year’ there is added ‘or years’.

Section 4 Council Tax (Transitional Reduction) Scheme

In paragraph 16 (matters to be included in explanatory notes) of Schedule 1, in sub-paragraph (b), the words from ‘or the Council Tax’ to the end of paragraph (iii) are omitted.

Section 5 Non-domestic rating: calculation of chargeable amounts

In paragraph 5 (applicable days for different chargeable amounts) of Schedule 2, sub-paragraph (b) is omitted.

Section 6 Non-domestic rating: information about relief for small hereditaments

(1) Subject to paragraph (2) below, on the explanatory notes in paragraph 6 of Part I of, and paragraph 3 of Part II of, Schedule 2, after the paragraph headed ‘Transitional Arrangements’ the following paragraph is inserted—

Relief for small non-domestic properties

Where the transitional arrangements do not apply, non-domestic properties outside Greater London whose rateable value shown in the local rating list is less than £10,000, and those within Greater London whose rateable value shown in the local rating list is less than £15,000, will, subject to any changes in the circumstances of the property, have their rate bills for 1997/8 frozen at the same level as for 1996/7. In 1998/9 and 1999/2000 their rate bills will, also subject to any such changes, be lower by approximately 2 per cent than they would have been if calculated by reference to the National Non-Domestic Rating Multiplier for each year.

(2) Nothing in these Regulations requires the paragraph inserted by paragraph (1) above to be included in any notice served in respect of any amount payable in respect of any day before 1st April 1997.