keep Small Business Rate Relief: special provision in relation to the instalment scheme for 2011/12
These Regulations amend the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 to account for changes to Small Business Rate Relief. They require billing authorities to adjust rate estimates when SBRR changes occur, mandate instalment payment options for eligible small businesses (rateable value ≤£12,000) from April 2011, establish adjustment procedures when original estimates are falsified by SBRR changes (with the 'SBRR adjustment day' of 1st October 2010), and introduce Schedule 1E governing instalment arrangements. The regulations are England-only and came into force 23rd July 2010.
These are technical procedural regulations governing the mechanics of collecting an existing tax liability. They do not create market distortions or regulatory burden themselves—they merely establish fair administrative procedures for rate collection and mandatory instalment options for small businesses. Deleting these would create procedural chaos in rate collection without reducing the underlying tax liability. The 14-day notice requirements, adjustment mechanisms, and instalment procedures protect ratepayers from arbitrary billing authority actions.