Over Taylor Biggs

The rather tortuously entitled Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2009 will allow business up to eight years to pay a demand for backdated Rates, in specified circumstances.

Rates are collected under Regulations of 1989.  These provide for instalment payments but not where a demand notice is issued after the financial year has ended.  In such a case, payment has to be made in whole and not fewer than 14 days after the issue of the demand (Regulation 9 of 1989).

The difficulties generated by Regulation 9 came to prominence on a rating review of English ports.  In its pre-Budget Report in 2008, Government announced that it would offer more time for payment of back-dated demands issued before 31 March 2010.

The 2009 Regulations are not limited to port properties and will therefore apply to all commercial properties, provided the rather detailed specified criteria are met.