keep The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2015
This 2015 amendment regulation requires English local authorities to include specific explanatory notes with non-domestic rating (business rates) demand notices. The notes explain: how business rates work and fund local services; rateable value assessments and appeal rights; the two non-domestic rating multipliers; revaluation processes; empty property rating rules; small business rate relief eligibility; charity/CASC relief; retail discounts; state aid implications; and hardship relief provisions. The regulation essentially prescribes standardized consumer information that must accompany business rates bills.
While this adds a compliance burden on local authorities, deleting it would harm ratepayers who rely on these standardized explanatory notes to understand a highly complex rating system. Without mandatory disclosure requirements, information about appeal rights, available reliefs (including small business rate relief up to 100%), and the calculation methodology would become inconsistent across authorities, disproportionately disadvantaging smaller businesses that lack access to professional rating advisers. The transparency this regulation provides helps correct information asymmetry in a complex tax system where ratepayers might otherwise overpay or fail to claim legitimate reliefs.