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26/04/2016

Non-domestic rate collection: never too late? By Marc Samuels

Marc Samuels

Marc Samuels

 

 

 

 

 

In the first of his three-part series on debt recovery, Marc Samuels revisits the circumstances in which local authorities can issue late demands for non-domestic business rates.

National non-domestic rating (NNDR) recovery is a chore for local government practitioners for a variety of reasons – pursuit of the often unknown occupant, evidential gaps on the file, the amalgam of civil applications within criminal courts, etc. It nevertheless represents big money in a time of budgetary austerity. According to the Department for Communities and Local Government’s latest statistical release (“National non-domestic rates to be collected by local authorities in England 2016-17”), local authorities estimate the non-domestic rating income in 2015-16 to be £23.5bn, this figure representing what authorities expect to collect after all relief, accounting adjustments and sums retained outside the rates retention scheme are taken into account. As we know, however, a significant proportion of collectable rates go uncollected year on year.

So what restrictions are there on local authorities’ ability to issue late demands for rates?

 

Click here for full Article in Local Government Lawyer

 
 

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