When can non-domestic rate demands be challenged ask Aidan Briggs
& Craig Barlow
Nearly every business in the country pays National Non-Domestic Rates (NNDR) on their premises and this accounts for £19.6bn of local authority revenue nationwide. However, £400m of rates which are “collectible” go uncollected each year.
In his judgments in North Somerset District Council v Honda Motor Europe Ltd & ors [2010] EWHC 1505 (QB), and Secerno Ltd v Oxford Magistrates’ Court & Vale of White Horse District Council [2011] EWHC 1009 (Admin), Mr Justice Burnett addresses when a business may challenge a liability order for NNDR on the grounds of delay by the local authority. Both decisions give a thorough analysis of the legislation, but leave some glaring inconsistencies in the law’s treatment of delay and prejudice.
The statutory scheme
Liability to pay domestic rates arises by s 43 of the Local Government Finance Act 1988. Under the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058) (the 1989 regs), billing authorities are required to serve demand notices in each billing year and no
