Local Government (Rating) Act 2002

Penalties

57 Penalties on unpaid rates

(1)

A local authority may, by resolution, authorise penalties to be added to rates that are not paid by the due date.

(2)

A resolution made under subsection (1) must—

(a)

be made not later than the date when the local authority sets the rates for the financial year; and

(b)

state—

(i)

how the penalty is calculated; and

(ii)

the date that the penalty is to be added to the amount of the unpaid rates.

(3)

A penalty must not—

(a)

exceed 10% of the amount of the unpaid rates on the date when the penalty is added; or

(b)

be added to rates postponed under section 87 until the rates become payable.

Compare: 1988 No 97 s 132(1)–(3)