The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 provide a detailed legal framework for how local authorities in England and Wales should collect and enforce non-domestic rates (commonly known as business rates). These regulations implement provisions under the Local Government Finance Act 1988, establishing the procedural steps and powers for issuing demands, collecting payments, and enforcing arrears.
These regulations standardise the process by which billing authorities manage business rates for properties listed on local non-domestic rating lists. They cover the format of rate demands, payment schedules, handling of arrears, and court processes for enforcement. The goal is to ensure consistent, transparent, and fair administration of local taxation across business premises.
Benefits of compliance:
