Local Government (Rating) Act 2002

58 Imposition of penalty

(1)

A local authority may impose the following types of penalty:

(a)

a penalty on rates assessed in the financial year for which the resolution is made and that are unpaid after the due date for payment (or after a later date if so specified):

(b)

a further penalty on rates assessed in any financial year and that are unpaid on whichever day is the later of—

(i)

the first day of the financial year for which the resolution is made; or

(ii)

5 working days after the date on which the resolution is made:

(c)

a further penalty on rates to which a penalty has been added under paragraph (b), if the rates are unpaid 6 months after that penalty was added.

(2)

The amount of unpaid rates to which a penalty may be added includes—

(a)

a penalty previously added to unpaid rates under this section; or

(b)

additional charges added to unpaid rates under section 132 of the Rating Powers Act 1988; or

(c)

rates levied under the Rating Powers Act 1988 that remain unpaid.

Compare: 1988 No 97 s 132(4), (5)