‘Where a local authority (Billing Authority) in England alleges that a person has failed to pay due and payable national non-domestic rates (‘Business Rates’), the Billing Authority may[1] apply by way of complaint (‘Complaint’) to the Magistrates Court (a justice of the peace), for a business rates liability order (‘BRLO’) against that person (the alleged ratepayer; for brevity – the ‘ratepayer’). Accompanying the application by way of Complaint, will be a request to the Magistrates Court, that the Magistrates Court do issue a summons, directed to the ratepayer, requiring the ratepayer to appear before the Magistrates Court, to ‘show why he has not paid the sum which is outstanding’ (reg.12(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058)). This short article will consider the issue of the summons, and the procedural requirements for a summons.’

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33 Bedford Row, 6th February 2025

Source: www.33bedfordrow.co.uk