ABSTRACT
Billing authorities send out rates-demand notices to all ratepayers in their area. Ratepayers are able to pay by instalments if they choose. Demand notices may be served before the beginning of any financial year provided that the level of Uniform Business Rate has been fixed and that the conditions regarding the status of the ratepayer and the hereditament are likely to be fulfilled. Demand notices must state the address and description of the hereditament, and its rateable value and be accompanied by explanatory notes, including expenditure estimates. Rates due are recoverable by distress, liability order or by civil debt. In certain cases, a failure to pay rates can result in a commitment to prison. Debts due to ratepayers from billing authorities are also recoverable by civil debt. Billing authorities serve demand notices for rates payable on occupiers or owners of hereditaments.
