SCHEDULES

SCHEDULE 9E+W Non-Domestic Rating: Administration

InformationE+W

5(1)A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament [F1requesting him to supply to the officer information—E+W

(a)which is specified in the notice, and

(b)which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.]

[F2(1A)A notice under [F3sub-paragraph (1)] must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.]

[F4(1B)A billing authority in Wales may serve a notice on a person to whom sub-paragraph (1D) applies, requesting the person to supply to the authority information—

(a)which is specified in the notice,

(b)which relates to a hereditament in the authority's area specified in the notice, and

(c)which the authority reasonably believes will assist it in carrying out functions conferred or imposed on it by or under this Part.

(1C)A notice under sub-paragraph (1B) must state that the billing authority believes the information will assist it in carrying out functions conferred or imposed on it by or under this Part.

(1D)This sub-paragraph applies to—

(a)a person who is an owner of the hereditament specified in the notice under sub-paragraph (1B);

(b)a person who is an occupier of such a hereditament;

(c)a person who, in relation to the hereditament specified in the notice under sub-paragraph (1B), is carrying on a business of a description specified in regulations made by the Welsh Ministers.]

(2)A person on whom a notice is served under [F5sub-paragraph (1)] shall supply the information [F6requested]F7... in such form and manner as is [F8specified] in the notice F7....

[F9(2A)A person on whom a notice is served under sub-paragraph (1B) must supply the information requested in the form and manner specified in the notice.]

F10(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)If a notice has been served on a person under [F11sub-paragraph (1)], and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

[F12(5)If a notice has been served on a person under sub-paragraph (1B), and in supplying information in purported compliance with sub-paragraph (2A) the person makes a statement knowing it to be false in a material particular or recklessly makes a statement which is false in a material particular, the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.]

[F135A(1)If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) [F14or (2A)] within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.E+W

(2)Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer [F15or, as the case may be, billing authority concerned] shall serve on him a notice (a “penalty notice”) stating—

(a)that he has failed to comply with paragraph 5(2) [F16or (2A)] above within the period mentioned in sub-paragraph (1) above,

(b)that he is liable to a penalty of £100,

(c)the effect of sub-paragraphs (3) and (4) below, and

(d)that he has a right of appeal under paragraph 5C below.

(3)If the person on whom a penalty notice is served fails to comply with paragraph 5(2) [F17or (2A)] within the period of 21 days beginning with the day on which the notice is served, he shall be liable—

(a)to a further penalty of £100, and

(b)subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.

(4)The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—

(a)the rateable value of the hereditament concerned for the day on which the penalty notice is served, and

(b)£500.

(5)For the purposes of sub-paragraph (4)(a) above—

(a)the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and

(b)a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.

5BE+WA valuation officer [F18or, as the case may be, billing authority] may mitigate or remit any penalty imposed under paragraph 5A above.

5C(1)A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.E+W

(2)An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.

(3)An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.

(4)An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.

(5)On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.

(6)Those grounds are—

(a)that the appellant had a reasonable excuse for not complying with paragraph 5(2) [F19or (2A)] above, or

(b)that the information requested is not in the possession or control of the appellant.

[F20(7)In this paragraph “valuation tribunal” means—

(a)in relation to England: the Valuation Tribunal for England;

(b)in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.]

5D(1)Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may [F21—E+W

(a)in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;

(b)in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.]

(2)No claim to recover any such penalty may be made—

(a)before the end of the period mentioned in paragraph 5C(2) above, or

(b)if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.

5E[F22(1)]Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.E+W

[F23(2)Any sums received by a billing authority in Wales by way of penalty under paragraph 5A above must be paid into the Welsh Consolidated Fund.]

5F(1)The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.E+W

(2)The provision that may be made by regulations under this paragraph includes—

(a)provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;

[F24(aa)provision enabling a billing authority in Wales to request or obtain information for the purpose of identifying a person to whom paragraph 5(1D) above applies;]

(b)provision enabling a notice to be served on a person either by name or by such description as may be prescribed.

5GE+WThe Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.

5HE+WWhere a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served [F25by the officer], he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.]

6(1)If in the course of the exercise of its functions any information comes to the notice of a [F26billing authority] which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.E+W

[F27(1A)The Secretary of State may make regulations containing provision that, at such times and in such manner as may be prescribed, a [F26billing authority] shall supply to the valuation officer for the authority information of such description as may be prescribed.]

(2) . . . F28

F29[6A(1)Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—E+W

(a)the Secretary of State;

(b)any appropriate precepting authority; or

(c)any appropriate levying body,

to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.

(2)Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.

(3)Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

(4)For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.

(5)For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—

(a)it has power to issue a levy or special levy to the billing authority; or

(b)it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.]

[F306AA(1)The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—E+W

(a)whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;

(b)where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.

(2)Regulations under sub-paragraph (1) must specify—

(a)the information to be provided,

(b)the persons who must provide the information,

(c)the circumstances in which the information is to be provided, and

(d)the period within which the information is to be provided.

(3)The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.

(4)If provision is made under sub-paragraph (3)—

(a)the penalty specified in the regulations must be £500;

(b)the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;

(c)the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;

(d)the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;

(e)the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.

(5)The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(6)The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).]