07 July 2011 / Craig Barlow , Aidan Briggs

Issue: 7473 / Categories: Features , Local government , Public

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Better late than never?

© Copyright LexisNexis 2026. All Rights Reserved.

When can non-domestic rate demands be challenged ask Aidan Briggs
& Craig Barlow

Nearly every business in the country pays National Non-Domestic Rates (NNDR) on their premises and this accounts for £19.6bn of local authority revenue nationwide. However, £400m of rates which are “collectible” go uncollected each year.

In his judgments in North Somerset District Council v Honda Motor Europe Ltd & ors [2010] EWHC 1505 (QB), and Secerno Ltd v Oxford Magistrates’ Court & Vale of White Horse District Council [2011] EWHC 1009 (Admin), Mr Justice Burnett addresses when a business may challenge a liability order for NNDR on the grounds of delay by the local authority. Both decisions give a thorough analysis of the legislation, but leave some glaring inconsistencies in the law’s treatment of delay and prejudice.

The statutory scheme

Liability to pay domestic rates arises by s 43 of the Local Government Finance Act 1988. Under the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058) (the 1989 regs), billing authorities are required

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Better late than never?

© Copyright LexisNexis 2026. All Rights Reserved.

When can non-domestic rate demands be challenged ask Aidan Briggs
& Craig Barlow

Nearly every business in the country pays National Non-Domestic Rates (NNDR) on their premises and this accounts for £19.6bn of local authority revenue nationwide. However, £400m of rates which are “collectible” go uncollected each year.

In his judgments in North Somerset District Council v Honda Motor Europe Ltd & ors [2010] EWHC 1505 (QB), and Secerno Ltd v Oxford Magistrates’ Court & Vale of White Horse District Council [2011] EWHC 1009 (Admin), Mr Justice Burnett addresses when a business may challenge a liability order for NNDR on the grounds of delay by the local authority. Both decisions give a thorough analysis of the legislation, but leave some glaring inconsistencies in the law’s treatment of delay and prejudice.

The statutory scheme

Liability to pay domestic rates arises by s 43 of the Local Government Finance Act 1988. Under the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058) (the 1989 regs), billing authorities are required

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

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