Non–Domestic Rate legislation can be detailed and complex. These notes are only a brief summary of the key points and are not intended as a full guide. For further information, please contact the Local Taxation Section.

The billing, collection and enforcement of Non-Domestic Rates is mostly governed by The Local Government Finance Act 1992 and the Non-Domestic Rating (Collection & Enforcement) (Local Lists) Regulations 1989 (as amended). These set down the following requirements when collecting Non-Domestic Rates.

 

• We must send you a bill showing the amount due and the instalments required.
• If you fall into arrears, we must send you a Reminder. If you do not pay the arrears in full immediately, a summons will be issued without further notice.
• If you bring the arrears up to date, but then fail to pay a second time within the financial year, we will send you a Final Notice requiring you to pay the full remaining balance immediately, otherwise we will send you a summons.
• If we send you a summons, unless payment in full is made before the court hearing date, we will apply for a Liability Order, and you may become liable to pay additional enforcement costs. A Liability Order may be granted in your absence. In some circumstances, we may agree to a short term payment arrangement, but only on the basis that the court action continues, and the total costs of the enforcement action are included in the arrangement.
• If you do not pay in full, or make an acceptable arrangement with us, we may instruct bailiffs to collect the debt. This action may be taken on the same day that a Liability Order is granted at court, if you haven’t made contact with us regarding payment. Bailiff action can incur very substantial costs.
• If bailiffs are unable to collect the debt we may take action to send you to prison or make you bankrupt (for a personal debt) or wind-up your company.

The following notes are the answers to questions most regularly asked by Ratepayers, regarding enforcement action.

 

We may start recovery action immediately an instalment is overdue.

 

We do not have to prove that bills and notices are received. Legally, they are considered to have been received unless you can prove they have not. If you could prove that they have not been received you would have a defence against recovery action but it is not sufficient for you to simply say that they have not been received.

 

We only have to send notices to your last known address and if you do not tell us you have moved it is not a defence to later claim that notices were sent to an old address.

 

It is not sufficient to tell other Council Departments. Whilst we make every effort to act as one body, there are certain restrictions on the information we are allowed to share, and we cannot guarantee to pass on all details to every department.

 

We do not have to make special arrangements or change instalment dates. You should organise your finances so that instalments reach us by the due dates. If you are experiencing temporary difficulties you should approach your bank, or seek other help. Where special arrangements are made, they are usually subject to recovery action being taken to protect the Council's interests and the costs of recovery action are included in the arrangement.

 

You must pay the instalments shown on your bill even if you have a question about the charge, your discounts, or exemptions. If you have a question you should contact us immediately, but until it is answered and a revised bill is sent, you must pay as originally billed. If a later amendment results in an overpayment it will be returned to you.

 

If a payment arrangement is agreed, and you fail to make any one payment, on or before the due date, then we reserve the right to instruct bailiffs or use other enforcement methods, without further notices being sent to you.

 

There is no need for you to attend Court unless you wish to contest the matter.

 

 If you need to make a payment arrangement you can telephone, or email us. If you are thinking of contesting the matter at Court, please note that there are only a few legal defences.

 

If you think you may have a legal defence you should contact us well before the hearing. We will be able to discuss your case and we will try to avoid the need to attend Court.

It is not a defence to say that you have money problems or that you should have a discount or exemption. These must all be dealt with by written appeal to us.

It is also not a defence to say the Rates are unfair or your Rateable Value is wrong. The Court cannot decide upon these matters.

 

If you do not have a legal defence against the issue of a Liability Order, we suggest you consider the matter carefully before giving up your time to attend Court.

 

Contact us as soon as you can – don’t wait for the court hearing - telephone (01480) 388030 or  use the link on the right of this page