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The Localism Bill will enshrine the right of Council Tax payers to opt for 12 instalment (monthly) billing in the next tax year, as opposed to the current 10 instalments, unfortunately no concession has been conferred to business rate payers but BDT have been looking at this in some detail as the cash-flow advantages for many of our clients are obvious and attractive Рjust run the numbers for 10 versus 12 instalments in your own rates budget through your calculator to see the difference!

At present the 10 instalment regime comes from:

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 SI 1989/1058

But there is nothing to stop a switch to monthly payment (12 instalments) by agreement with individual Billing Authorities.

The feedback we have had so far from Billing Authorities is mixed to be fair but some have already agreed to do this, on presentation of client name, account number and address of hereditament for the 2013/14 year.

If you require any further information then please do not hesitate to contact Howard Elliott.




Please provide us with your Name and Email address and we will contact you as soon as possible.

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