Business rates deferral scheme: guidance
Guidance for local authorities on administration of the business rates deferral scheme.
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The Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 came into force on 31 July 2009 at which point businesses could apply for deferral. This guidance provides details on the processing of applications, eligibility, the calculation of the deferrable amount, and billing and enforcement.