The Council Tax and Non-Domestic Rating (Demand Notices) (Amendment) (England) Regulations 2006

• Citation: S.I. 2006/492
• Sections: 4

Section 1 Citation and commencement

(1) These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (Amendment) (England) Regulations 2006 and shall come into force on 31st March 2006.

Section 2 Amendment of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 are amended as follows.

Section 3 Part 1 of Schedule 2 (Matters to be contained in rate demand notices)

(1) In paragraph 6 of Part 1 of Schedule 2, for “Explanatory notes in the following terms” substitute “Subject to paragraph 7, explanatory notes in the following terms”.

(2) In the explanatory notes in that paragraph, for the text beginning with the heading “Former Agricultural Premises Relief” substitute—

Former Agricultural Premises Relief

Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief until 14th August 2006 if the property is occupied and the rateable value less than £7,000. The local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority.

(3) After paragraph 6, insert—

(7) The paragraph beginning with the heading “Former Agricultural Premises Relief” shall be omitted from all rate demand notices issued after 30th March 2007.

Section 4 Part 3 of Schedule 2

(1) In paragraph 3 of Part 3 of Schedule 2, for “Explanatory notes in the following terms” substitute “Subject to paragraph 4, explanatory notes in the following terms”.

(2) In the explanatory notes in that paragraph, for the text beginning with the heading “Former Agricultural Premises Relief” substitute—

Former Agricultural Premises Relief

Certain businesses set up on agricultural land or buildings that were previously exempt from the Non-Domestic Rate may be entitled to 50% relief until 14th August 2006 if the property is occupied and the rateable value less than £7,000. The local authority also has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority.

(3) After paragraph 3, insert—

(4) The paragraph beginning with the heading “Former Agricultural Premises Relief” shall be omitted from all rate demand notices issued after 30th March 2007.