Ratepayers who face certain backdated rates liability may be able to discharge that liability over up to 8 years by agreement with their billing authority. This may be possible if the backdated liability has arisen as a result of an alteration to a ratings list which:

  • means a hereditament is shown on that list for the first time
  • has effect from a day that is at least 33 months prior to the date the alteration is made
  • is made on or before 31st March 2010, and is not the result of a proposal by an interested person made under the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005

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