Collection and Enforcement

It is our aim to collect all statutory instalments of Non Domestic Rates as they become due and wherever possible encourage the use of the Direct Debit payment scheme.

Please browse the links below for more information:

• Our Collection Process
• Demand and Reminder Notices
• Magistrates' Court
• Enforcement
• Bailiff Action
• Committals to Prison
• Costs

If you are experiencing difficulty paying your Business Rates liability, please contact our Local Taxation Section at the Civic Centre on (0115) 901 3946 or email businessrates@gedling.gov.uk as soon as possible.

We will try to be as responsive as possible to the individual needs of ratepayers and at all times adhering to our Customer Care, Fair Collection and Debt Recovery Policies.

Our Collection Process

Our Collection process is governed by the Local Government Finance Act 1988 and the Non Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989. More information about our Collection Process is available below:

• Demand and Reminder Notices

The law states that:

• The Non Domestic Rate Bill is issued as an annual charge and you have the right to pay by monthly instalments
• If you are late paying an instalment then we will issue a Further Notice.
• If you do not make a payment within seven days of a Further 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 are late paying an instalment on a second occasion, a Reminder Notice will be issued for the whole balance remaining.

If you bring your instalments up to date, you can still take advantage of the Direct Debit payment scheme. Details of this can be found on the reverse of the Demand, Further and Reminder Notice letters, once these are issued.

• Magistrates' Court

If the whole amount for the year becomes due and payment is not made in full, you will be summonsed to the Magistrates' Court for your case to be heard. Once there, we will apply for a Liability Order against you.

You are entitled to attend Court, although there is no need unless you dispute that you are liable to pay the Non Domestic Rates.

Please note that inability to pay is not a defence, although examples of valid defences are outlined below:

• You are not liable for the period stated on the demand notice
• The Non Domestic Rate has not been demanded in accordance with the statutory regulation
• 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. Payment should be made as stated on your latest demand notice.

If you are having difficulty paying your Business Rates liability, there is no need to attend court but you should contact our Non Domestic Rates section using the details provided above to discuss an arrangement for payment.

Choosing to attend court without a valid defence against the granting of a Liability Order could increase the amount of costs awarded against you.

Enforcement

If a Liability Order has been granted, we have 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 any property you own

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

• Bailiff Action

If your case is passed to the Council’s bailiff, you should contact them as soon as possible. If the Council instructs Bailiffs to remove goods, it will cost you more.

The Council currently has contracts with two bailiff companies, Rossendales Ltd and Bristow and Sutor Ltd. (External sites) Information on how to contact either firm can be found on our Council Tax page.

• Committals to Prison

The law requires that every form of recovery action must be considered prior to us applying for Committal to Prison. We look to avoid committal wherever possible, but we have a strict policy of taking such proceedings where no other form of recovery is appropriate.

Costs

The following table contains examples of costs you may incur if Collection and Enforcement proceedings are taken against you.

Please note that these are only an example of costs and that this is not an extensive list.

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