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The Non-Domestic Rating (Levy and Safety Net) Regulations 2013

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Safety net on account

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8.—(1) A payment on account is to be made in 10 instalments such that—

(a)the first instalment is payable on the 30th April; and

(b)the subsequent instalments are payable on the 19th day of each of the following 9 months starting in May.

(2) The first and last instalments are each to be of 8 per cent of the amount payable, and each other instalment is to be 10.5 percent of the amount payable.

(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.

(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971(1).

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