Clause 19
Business Rate Supplements Bill
9:45 am
Sadiq Khan (Parliamentary Under-Secretary (Community Cohension and Fire and Rescue Service), Department for Communities and Local Government; Tooting, Labour)
Clause 19 sets out the arrangements that apply where a supplement is not to be levied and collected as part of the annual non-domestic rating cycle and where a supplement is varied in accordance with clause 10, with the result that new bills have to be issued during the financial year. The clause requires levying authorities to give notice to each billing authority in their area of their BRS arrangements or the variation to their arrangements. This notice must be in writing and, if it is the first notice for the year, must contain the same information as a notice under clause 18, which we have discussed, would. If the notice is being issued as a result of a variation in an existing BRS, the levying authority must also set out the variation and the day on which the variation is to take effect.
The key distinction between notices under clause 18 and clause 19 is that notices under clause 19 will result in billing authorities incurring extra costs because of billing outside the usual cycle. Accordingly, clause 22, which we will come to, provides that levying authorities must meet costs incurred by billing authorities in dealing with notices under clause 19.