[2025] EWHC 2336 (Ch)

The provisions mentioned so far identify the persons subject to NDR. The duty to pay NDR arises after service of a valid “demand notice” under the Non-Domestic Rating (Collecting and Enforcement) (Local Lists) Regulations 1989/1058 (the “1989 Regulations”), which were made under Sch.9 to the 1988 Act. Reg. 4 requires billing authorities to serve demand notices on ratepayers. Ratepayers are defined as “the person liable to pay an amount under section 43 or 45 of the [1988] Act to the authority in respect of the year”: reg. 3(1) of the 1989 Regulations.

At all material times and so far as material reg. 5 has provided

“(1)

… a demand notice shall be served on or as soon as practicable after -

(a)

except in a case falling within sub-paragraph (b), 1st April in the relevant year, or

(b)

if the conditions mentioned in section 43(1) or 45(1) of the Act are not fulfilled in respect of that day as regards the ratepayer and the hereditament concerned, the first day after that day in respect of which such conditions are fulfilled as regards them.”

Reg. 7(6) of the 1989 Regulations provides that

“No payment in respect of the amount payable by a ratepayer in relation to a hereditament for any chargeable financial year (whether interim, final or sole) need be made unless a notice served under this Part requires it.”

The consequence of a failure to serve a demand notice as soon as practical after the relevant date was considered in North Somerset District Council v Honda Motor Limited [2010] EWHC 1505. This is the basis of the defendant’s case on the demand issue.