The Authority's aim is to collect all statutory instalments of Non-Domestic Rates as they become due, ie on the first day of each month (usually from 1st April to 1st January of the following year).

The most cost effective method of collection for the Authority is Direct Debit. Should you wish to take advantage of the method of payment, see "What methods are available to pay my Business Rates Bill" and download a direct debit mandate for completion and return to the Authority.

The Collection Process

Billing and collection of National Non-Domestic Rates is governed by the Local Government Finance Act 1988 and the Non Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989.

Demand and Reminder Notices

The law states that:

• The Non-Domestic Rate Bill is issued for an annual charge and you have the right to pay by monthly instalments.
• If an instalment is not paid by the due date the Council will issue a Reminder Notice.
• If you do not make payment within 7 days of a Reminder Notice being issued the right to pay by instalments is lost and the whole balance for the remainder of the year becomes due.
• If you bring your account up to date within 7 days of the first reminder notice but you are subsequently late in paying an instalment on a second occasion the Authority is entitled to issue a Final Notice for the remaining balance of the annual charge.

Magistrates' Court

If the whole amount for the year has become due and payment is not made in full, you will be summonsed to the Magistrates' Court where the Authority will apply for a Liability Order. A summons is a legal notice requiring that your case appear before the Magistrates' Court. You are entitled to attend Court; however, there is no need to do so unless you dispute that you are liable to pay the Non-Domestic Rates. Please note, inability to pay is not a defence.

Valid defences are:

• You are not liable for the period as stated on the demand notice.
• The Non Domestic Rate has not been demanded in accordance with the statutory regulations.
• The amount demanded has been paid in full.
• More than six years has elapsed since the day on which the charge became due.
• Bankruptcy (including Individual Voluntary Arrangements) receivership or winding up proceedings have been initiated.

An outstanding appeal against the Rateable Value of your property is not a valid defence against the granting of a Liability Order. Until such time as an appeal is settled, payment should continue to be made in accordance with your latest demand notice.

If you are experiencing difficulty in paying you are advised to contact the Revenues Customer Services Team on 01623 457400 as early as possible to negotiate a repayment plan. As long as an acceptable repayment plan is adhered to, no further action will be taken against you once the Liability Order has been granted.

Until the court hearing date has been reached, the Revenues Customer Services Team will be able to consider withdrawing court action in favour of a valid direct debit instruction.

Enforcement

If a Liability Order has been granted, the Council has the right to determine the next stage of enforcement. If no contact or arrangement to pay has been made the following options are available to the Council:

• Bailiff Action
• Committal to Prison
• Petition to the Court for a declaration of Bankruptcy
• Petition to the Court for a Winding Up Order
• Application for a Charging Order on the property

All of the above options may be used in any order but not more than one at the same time.

If your case is passed to the Council's Bailiff, you should contact them as soon as possible. Each letter issued or visit made to your premises by the Bailiffs will increase the costs charged by them.

Committals to Prison

The law requires that every form of recovery action must be considered prior to the Authority applying for a ratepayer's committal to prison. The Authority wishes to avoid committal wherever possible, but has a strict policy of taking such action once a case has been returned by the Authority's Bailiffs, endorsed "nil effects", where no other form of recovery is appropriate.

Costs

On the issue of a summons, £30.00

Application for a Liability Order £25.00

Bailiff Fees - First Visit- £24.50

Second Visit- £18.00

Attendance to remove goods- reasonable costs, and fees incurred.

These are examples of the costs which may be incurred, it is by no means a full list.